Which of the Following Would Most Likely Be Reported as a Blended

Multiple Choice

Which of the following would most likely be reported as a blended component unit of a county government?

A) The sewer district is responsible for sewage treatment services provided to several surrounding local governments, including the county. The county appoints a minority of the sewer district's board members. The district sets service rates and makes all decisions regarding its operations. Its operations are funded by property tax levies and user charges, and by debt for which it is legally liable.
B) The county library was established by the county and is a separate legal entity receiving an annual budgetary contribution from the county. Library board members are appointed by the county, and bonds and notes for library capital costs are county debt.
C) The county medical center is a separate legal corporation. Its bonds are guaranteed by the county.
D) The building authority is a separate legal entity whose board is appointed by the county. The county is legally liable for bonds issued by the building authority, which are used to finance county construction projects.