You recently became aware of a potential employment opportunity in your town. The current Chief Financial Officer, who has held the position for many years will be retiring at the end of the year. During your first interview, you were extremely impressive, and you walked away with a positive feeling about your chances of getting the position. Recently you received correspondence requesting that you return for a second interview. In preparing for the interview, you were sent a copy of the most recent financial statements prepared by the CFO. In reviewing them you noticed some possible errors in applying government accounting rules. When voicing your concerns during the interview, the mayor and her team became extremely concerned and ask you why you think that. To explain your position you decide to identify three fund types used in government accounting and their relevance: ( Be specific in your explanation)