CITY OF LAWRENCE, KANSAS
Combining Statement of Revenues, Expenses and Changes in
Fund Equity - Internal Service Funds
For the Year Ended December 31, 2005
								Central				Health
								Maintenance		Stores		Insurance		Total
Operating revenues - charges for
	services						$	2,520,429		7,385		6,405,104		8,932,918
Operating expenses:
	Continuing operations							2,444,642		10,815		—		2,455,457
	General administration							—		—		484,448		484,448
	Health insurance claims							—		—		4,377,650		4,377,650
	Depreciation and amortization							33,763		—		—		33,763
		Total operating expenses						2,478,405		10,815		4,862,098		7,351,318
		Operating income (loss)						42,024		(3,430)		1,543,006		1,581,600
Nonoperating revenues (expenses)
	Interest income							8,674		—		122,696		131,370
	Other							14,183		—		—		14,183
		Total nonoperating
			revenues (expenses					22,857		—		122,696		145,553
			Income (loss) before
						transfers		64,881		(3,430)		1,665,702		1,727,153
Transfers out								(7,000)		—		—		(7,000)
			Net income (loss)					57,881		(3,430)		1,665,702		1,720,153
Fund equity (deficit), beginning
	of year							846,195		41,013		2,921,722		3,808,930
Fund equity (deficit), end of
	year						$	904,076		37,583		4,587,424		5,529,083
See independent auditor's report on the basic financial statements.