Need brief answer for the below discussion :-

"Internal service funds are created by goverments to establish or allocate accounts for any activity that provides goods or services to other funds, departments or agencies. The internal service funds is used internally on a cost reimbursement basis, also helps allocate costs or bill backs to departments providing information about the true cost of operating a department and its programs. Some advantages are; it allows optimal allocation across all fund sources, economies of scale, control and consistency in service, accounting, and reporting, and long-term outlooks and planning for capital acquisitions. However some Disadvantages include; more Complex, risk of Customer disconnect, lack of choice, and potential for structural fund deficits. According to GASB, However, if an internal service fund is used, the entity also may use an actuarial method, including a provision for future catastrophe losses, to calculate the amount that the internal service fund charges other funds of the entity.