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changes, reduced replacement plan contributions, and reduced inter-fund charges. Sewer Operations Fund - The recommended adjustments to the Sewer Operations Fund include reductions in revenues of $(11,430) due to changes in estimated interest income and inter-fund charges. An increase of $26,965 to net transfers is recommended to reflect the return of a pro-rata share of an accumulated surplus from the Employee Benefits Fund. A decrease of $99,539 to expenditures is recommended to reflect personnel cost adjustments, position changes, reduced replacement plan contributions, and reduced inter-fund charges. Internal Service Fund Adjustments 2008-09 Internal Service Fund recommended adjustments include reductions in revenues of $(1,961,075), reductions to net transfers of $(1,392,775), and increases to expenses by $789,555. Employee Benefit Fund - The recommended adjustments to the Employee Benefits Fund include reductions in revenues of $(261,575), reductions to net transfers of $(1,392,775), and reductions in expenses of $(61,575). An overall benefit percentage is charged on each payroll in various funds which acts as revenue to this fund. This percentage is calculated to cover the cost of all benefits paid from this fund including PERS, health, dental, vision, LTD, life, and accumulated vacation leave. The percentage charged also includes retiree medical which flows through this fund into the retiree medical reserves. Over the past few years a surplus has been accumulated and it is recommended that each contributing fund receive its pro-rata share of funds that have accumulated over and above the actual costs that have been paid. This will be accomplished with a transfer out to other funds of $(1,392,775). The General Fund portion is $1,298,013, Water Operations Fund is $57,236, Sewer Operations is $26,965, and the Storm Drain portion is $10,561. Public Art Acquisition & Maintenance Funds - The recommended adjustments to the Public Art Acquisition & Maintenance Funds include reductions in revenues of $(50,000) and reductions in expenses of $(50,000). This reduction allows a reduction in the Civic Arts Program of an equal amount as part of the Parks & Community Services operating budget reductions. This fund has accumulated a beginning fund balance of $285,666 which is sufficient to fund anticipated future projects and allows a temporary suspension of the annual contribution from the General Fund. The Main Street Green project currently has an appropriation of $142,836 in the Capital Improvement Program. ïí