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31 - Internal Services FundsINTERNAL SERVICE FUNDS Internal Service Funds are proprietary fund types that are used to report activity that provides goods or services to other funds, programs, or agencies of the primary government and its component units, or to other governments, on a cost -reimbursement basis. Expenditures of these funds are included in the budgets of the respective programs and agencies that use the services. An Internal Service fund has been established for the following division: Vehicle Maintenance