The governmental reporting entity consists of a primary government and its component units. Various governmental structures are described below. Required For each of the following independent situations, identify the primary government and explain whether the other governmental enterprise is part of the primary government's financial reporting entity. 1. The governmental body of the Dare County Board of Education is elected by the citizens of the County. Capital assets of the Board are financed by general obligation bonds and installment purchase contracts with the County. The County provides an annual allocation to the Board, representing 38 percent of the Board's total general operating budget. The Board is not financially accountable to the County beyond the County's budget allocation. The County has no authority to designate management of the Board and does not significantly influence its operations. Primary government: Answer Should the other governmental enterprise be included with the primary government for financial reporting purposes? Answer 2. Dare County, along with two other counties and the state of North Carolina, has responsibility for providing funding for the facilities of the Dare County campus of the College of the Albemarle (one of North Carolina's community colleges). The County funds a scholarship for Dare County students, and also provides some financing for its ongoing operations. Dare County appoints two of the College's 14-member Board of Trustees. Primary government: Answer Should the other governmental enterprise be included with the primary government for financial reporting purposes? Answer 3. The Alameda County Flood Control Districts were established to provide flood control services within specific areas of the county. The Flood Control Districts are legally separate from the County, and their governing board is composed solely of the members of the County Board of Supervisors, which has operational responsibility for the Flood Control Districts. Primary government: Answer Should the other governmental enterprise be included with the primary government for financial reporting purposes? Answer 4. The Georgia Higher Education Facilities Authority is a legally separate public corporation created to finance construction projects for the Board of Regents of the University System of Georgia through the issuance of revenue bonds. The Authority issues debt and enters into lease agreements principally with the University System of Georgia Foundation, which is a discretely presented component unit of the State of Georgia. The costs of the Authoritys debt are covered through lease payments from the Foundation. Primary government: Answer Should the other governmental enterprise be included with the primary government for financial reporting purposes? Answer 5. The State of Michigan, along with seven other states, participates in a joint venture to examine the water quality of the Great Lakes. Michigan is the largest contributor, and contributions to the Great Lakes Protection Fund (GLPF) are permanently restricted and are not available for disbursement. Each participating state is represented by two members on the GLPFs board of directors. The GLPFs financing and budgeting operations are controlled by the directors within requirements established by its own Articles of Incorporation. Primary government: Answer Should the other governmental enterprise be included with the primary government for financial reporting purposes? Answer 6. The Georgia Public Telecommunications Commission is a legally separate entity within the State of Georgia. This commission is a public charitable organization created for the purpose of providing educational, instructional and public broadcasting services to the citizens of Georgia. The budget of the commission must be approved by the state. The Board consists of three state officials designated by statute and six members appointed by the governor. Primary government: Answer Should the other governmental enterprise be included with the primary government for financial reporting purposes? Answer