1. Which of the following is NOT true about internal service funds as reported in the fund financial statements? a) Deficits or surpluses in the general fund can be transferred to the internal service fund by adjusting the billing rates. b) Billing rates must be set to cover the full cost of providing the goods or services. C) Costs reported by internal service funds are reported twice within a government's comprehensive financial statements. d) Depreciation can be charged to governmental funds through the billing rates established by the intemal service fund