Which Statement Is False Regarding Separate Disclosure of Funds in the Governmental

Multiple Choice

Which statement is false regarding separate disclosure of funds in the governmental fund financial statements?

A) Internal service funds are reported in total regardless of the size of the individual funds.
B) Each governmental fund type (general, debt service, etc.) is separately disclosed.
C) Only major enterprise funds are separately reported.
D) Fiduciary funds are reported in total by category, regardless of the size of the individual funds in each category.