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Identify what category of fund (governmental, business-type, or fiduciary) and the specific fund (select from fund names in items 1 through 11 above) would be appropriate for each of the following scenarios: 14. A city received a donation to support its library. According to the donor's wishes, the resources received were to be invested and only the income, not the principal, could be expended. category of fund specific fund What basis of accounting should be used for the above? 15. A city received a donation to support scholarships for children of city employees to attend college. category of fund specific fund What basis of accounting should be used for the above? 16. Explain the difference between the two gifts and why they should be accounted for in different types of funds. Most general-purpose governments engage in three broad categories of activities: governmental, business-type, and fiduciary. For each of the following funds, match the activity category with the fund. Use g for governmental, b for business-type and f for fiduciary. (The first one is completed for you.) 1. Pension and Other Employee Benefit Trust Fund f 2. General Fund 3. Custodial Fund 4. Internal Service Fund 5. Permanent Fund 6. Investment Trust Fund 7. Debt Service Fund 8. Capital Projects Fund 9. Private Purpose Trust Fund 10. Special Revenue Fund 11. Enterprise Fund 12. Which category of funds (governmental, business-type, or fiduciary) accounts ONLY for current financial resources? 13. What basis of accounting aligns with current financial resources? (cash, modified accrual, or full accrual) Identify what category of fund (governmental, business-type, or fiduciary) and the specific fund (select from fund names in items 1 through 11 above) would be appropriate for each of the following scenarios: 14. A city received a donation to support its library. According to the donor's wishes, the resources received were to be invested and only the income, not the principal, could be expended. category of fund specific fund What basis of accounting should be used for the above? 15. A city received a donation to support scholarships for children of city employees to attend college. category of fund specific fund What basis of accounting should be used for the above? 16. Explain the difference between the two gifts and why they should be accounted for in different types of funds