Which of the following is not true regarding government$-$wlele financial statements?

Government$-$wide financial statements are prepared using the accrual method of accounting.

Internal services funds are combined with governmental funds and labeled as "governmental activities" on the government$-$wide financials.

GASB requires a reconciliation from fund financial statements to government$-$wide financial statements.

Worksheet entries are required to change the enterprise fund financial statements to the accrual basis of accounting.