You are the Manager of HCB’s Primary Care Clinics. You have been busy lately focusing on budget preparation for the upcoming fiscal year. Your staff is frustrated because you have been less available and are expressing concern that they do not understand why you are spending so much time focusing on budgeting. One staff member says to you, “Why are you doing the Chief Financial Officer's job? Shouldn't he be taking care of budgeting?” You have decided to prepare an email to send to your employees explaining budgets and the budgeting process. Prepare a comprehensive email to send to staff explaining the four types of budgets — statistical, operating (income and expense), cash and capital required for a successful organization and the budgeting process responsibilities for each (if any) for a department manager.