In reviewing the accounting records of the transportation services fund, an internal service fund of douglas city, you notice that the fund uses budgetary accounts. this is most likely because
a. the administrators of the fund prefer to prefer to prepare a budget to use in managing the fund.
b. GASB requires the use of budgetary accounts in internal service funds.
c. The city council must legally approve the fund's budget.
d. The accountants for the fund are unfamiliar with proper accounting procedures for a propertary fund.