_____ Regarding external financial reporting for governmental units, in the fund-based balance sheet, Internal Service Funds are

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In governmental accounting, the fund-based financial statements include separate columns for different types of funds. Internal Service Funds, which are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units, on a cost-reimbursement basis, are presented in their own separate column in the fund-based financial statements. This is to ensure that the financial information for these funds is clearly distinguished from governmental funds (like the General Fund and special revenue funds) and from Enterprise Funds, which are used to account for activities that are financed in whole or in part by fees charged to external users for goods or services.

_____ Regarding External Financial Reporting for Governmental Units, in the fund-Based