Final answer:
The enterprise fund is considered a business type activity for government-wide financial statement purposes and is categorized as a proprietary fund for financial statement purposes.
Step-by-step explanation:
The type of fund considered a business type activity for government-wide financial statement purposes and a proprietary fund for financial statement (FS) purposes is the enterprise fund.
Proprietary funds, which include enterprise funds and internal service funds, are used when a government provides goods or services to the public for a fee that makes the entity self-sustaining.
Among these, enterprise funds are used for operations that are financed and operated in a manner similar to private businesses where the intent is to recover costs through user charges.
Internal service funds, on the other hand, are used to account for the financing of goods or services provided by one department of a government to other departments on a cost-reimbursement basis.
The general fund is the chief operating fund of a government and is not considered a proprietary fund. Similarly, agency funds account for resources held by the government as an agent for individuals, private organizations, or other governments, and are therefore custodial in nature and not proprietary.