Component Units

Component units are legally separate organizations for which the County is financially accountable or other organizations whose relationship with the County is significant enough that it would be misleading to exclude it.

The County has both blended and discretely presented component units. The blended component units function as an integral part of the County and their data are blended with those of the County. Discretely presented component units do not function as an integral part of the County and their data are presented in a separate column in the County’s government-wide financial statements.

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