Final answer:
The Permanent fund is the option listed that counts as a governmental fund, which is used to support general functions of the government or benefit the citizenry, with restrictions allowing only the earnings to be used for public purposes.
Step-by-step explanation:
The question is inquiring about which of the listed options is a governmental fund. A governmental fund is a fund used by a state or local government to account for activities primarily supported by taxes, grants, and similar revenue sources. In this context, the Permanent fund is a governmental fund, as it is established to support the general functions of government or which benefit the government or its citizenry as a whole. Permanent funds are typically used to report resources that are legally restricted to the extent that only earnings, and not principal, may be utilized to assist the reporting government's programs—that is, for the public's benefit.
Enterprise funds, Internal service funds, Investment trust funds, and Agency funds, on the other hand, are used to account for activities for which goods or services are provided to various parties (such as customers or other governments) for a fee. These funds are intended to be self-supporting. For example, an Enterprise fund can be used to manage services such as a municipal water utility, where the costs for providing the service are covered primarily through user charges.