Nephi City has a number of community-owned utilities. In past budgets, some of the utility costs for city departments have been absorbed by the utility or enterprise funds. In the Fiscal Year 2020 Budget, those costs have been budgeted in the appropriate departments. In order to facilitate city departments in taking on these costs, it was necessary to increase the dividend transfer amounts from the utility funds to the general service fund. The utility funds will also see an increase in the revenues they receive. This allows all department managers to see and manage the costs of those utilities going forward and also increases transparency. The following table shows the differences in the upcoming budget that have not been included in previous budgets. In addition, the Water and Sewer Fund has been split into two distinct enterprise funds.