For each of the following, indicate the fund, if any in which the government would account for the resources described. If a fiduciary, rather than a governmental fund, indicate the type of fund. Briefly justify your response. 1. A government contributes to a pension fund maintained by a union representing some of its employees. The government determines all significant terms of the plan, most notably eligibility requirements and retiree benefits. However, all investment decisions, including when to buy and sell securities are made by a committee composed of union officers.