Since Entities are not connected to ETO and they do not have access to your site, they cannot accept referrals in the same way that other programs can. Since referrals to Entities are only tracked through ETO, there is no View Pending Internal Referral functionality for Entity referrals. 

Instead, users must update the referral status in View/Edit Internal Referrals to complete the referral in ETO when it has been accepted by the Entity.
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You may use the referral face sheet available through View/Edit Internal Referral, any of the referral reports available in View Reports, or track the referrals in an Entity TouchPoint in order to track these referrals. You may also build a custom report in ETO Results to report out on specific referral information.