A large private bus company in Accra went bankrupt. At the request of Accra Metropolitan Assembly (AMA), the state legislature established a legally separate public benefit corporation named Metro City Bus. In the law establishing Metro City Bus, AMA was authorized to appoint the entire governing body of the Metro City Bus, and Metro was authorized to issue tax-exempt debt to assume the assets of the private bus company. When Metro City Bus went to prepare its financial statements, a question was raised. Was Metro City Bus a public sector entity? Using specific factors in this case, discuss whether Metro City Bus is or is not a public sector entity.