Which of the following cases meet the substantively the same governing body criterion? Is this sufficient to indicate that a component unit should be blended in a citys financial statements instead of discretely presented? Explain.

The city council appoints all members of the governing board of the component unit.

The city council also serves as the governing board of the component unit.

The five (5) city council members all serve on the governing board of the component unit. The component unit board has 12 members.

The five (5) city council members, the city manager, and the city finance director all serve on the governing board of the component unit on an ex officio basis. The component unit board has 12 members.

The component unit governing body consists of three (3) of the seven (7) elected council members of the city.