You are the managing partner of your own accounting firm. You have a new client the Village of Fowlerville. You note the Village is using only one fund the General Fund to account for all the Citys services and activities. The Village has the following activities a. The Village administers a government employee pension fund b. The Village operates a Swimming pool that citizens are allowed to use for a fee. c. The Village holds $1,000,0000 of unclaimed property. d. The Village collects sales tax on behalf of itself and a smaller village, Field Valley. e. The Village is building a new Recreation Center. f. The Village invests idle funds on behalf of itself and Field Valley. g. The Village manages a $5,000,000, endowment fund for the permanent maintenance of the Village Green. h. The Village is paying interest and principal on a 10-year bond. i. The Village runs a Data Processing Center that services all the departments of the Village. j. The Village has instituted a new gasoline surtax. The surtax is to be used to pave Flowerville Main Highway. Write a memo to Mayor, Wren Wright. Include the following points in the memo: Explain how the proper use of funds provides for governmental accountability, transparency, and budgetary control Discuss the attributes of the three categories of funds and the purpose of the individual funds within each category Describe the individual funds that should be established to account for each of the ten services outlined above.