As explained elsewhere, general improvement districts (“GIDs”) are limited purpose forms of local government with very little means of generating revenue. So when they undertake functions beyond their limited purpose(s) such as building bloated infrastructure support which can be outsourced for less. Not to worry. Our little Incline Village General Improvement District (“IVGID”) is up to the challenge having created an Internal Service Department and forcing its other departments to use and pay for the services of the former notwithstanding the higher. If you the reader examines the District’s financial reporting, you will discover that for fiscal year 2021-22 the Board has budgeted $3,218,226 of internal services revenues¹ What are the facilities and services provided by this fund, what exactly is this revenue source, and where exactly does the money come from?

If one examines IVGID staff’s accounting glossary within the budget the Board adopts each year, one will find the following definition for the term “internal services fund:” “Accounts for the financing of goods and services provided by one department
to other departments on a cost reimbursement basis. Fleet, Engineering, Buildings Maintenance and Workers Compensation² are part of the Internal Services Fund.”³

According to IVGID’s description of its Allocated Central Services Costs Plan, its purpose is allegedly to 

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1. See page 166 of the packet of materials prepared by staff in anticipation of the Board’s May 26, 2021 meeting (“the 5/26/2021 Board packet“).
2. This is not accurate today. In 2019 the District made the change over from being self-insured for workers’ compensation to being a member of the Nevada Public Agency Insurance Pool (“NPAIP”) which provides coverage for this risk.
3. See page 160 of the 2019-20 Budget.