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City of Raleigh

Financial Section

Internal Service Funds

Risk Management Fund

The Risk Management Fund accounts for risk management activities of the City, including

premiums, claims expenses and loss reserves.

Employees’ Health Benefits Fund

The Employees’ Health Benefits Fund accounts for the City’s and employees’ contributions to a

medical trust and its related costs, including claims and operating expenses.

Governmental Equipment Replacement Fund

The Governmental Equipment Replacement Fund accounts for the activities related tomanaging

the equipment replacement program for governmental activities.

Solid Waste Services Equipment Replacement Fund

The Solid Waste Services Equipment Replacement Fund accounts for the activities related

to managing the City’s equipment replacement program for the City’s Solid Waste Services

Department.

Public Utilities Equipment Replacement Fund

The Public Utilities Equipment Replacement Fund accounts for the activities related tomanaging

the City’s equipment replacement program for the City’s public utilities.

Vehicle Fleet Services Fund

The Vehicle Fleet Services Fund accounts for the activities related to the City’s central garage

operations.