As an internal service fund, the fund shall be used to acquire, service, repair, maintain, operate, and replace all general governmental real property, including land and buildings. The fund may be used to acquire, service, repair, maintain, operate, and replace real property, including land and funds deemed appropriate. The fund shall operate under the guidelines of the Washington State Budget, Accounting, and Reporting System (BARS) and Governmental Generally Accepted Accounting Principles guidelines for internal service funds and established in the annual budget as adopted by the City Council. (Ord. 1499, 1991)