Final answer:
The logistics unit is not considered a function of the finance section in the ICS; instead, it belongs to the logistics section that provides facilities, services, and material support.
Step-by-step explanation:
The function that is not considered a part of the finance section in the Incident Command System (ICS) is the logistics unit. Within the ICS framework, the finance section is responsible for managing all financial aspects of an incident. This includes the time unit, which handles personnel time recording; the procurement unit, which deals with obtaining resources and services; and the cost unit, which is tasked with cost analysis and tracking for the incident. On the other hand, the logistics unit falls under the logistics section, which is responsible for providing facilities, services, and material support for the incident.