Component Unit Financial Statements

The County is also financially accountable for the reporting of component units, which are legally separate organizations that the County must include as part of the primary government; component units are, in substance, part of the County’s operations and therefore data from these component units are combined with data from the primary government.

These following component units, in addition to reporting their financial data in the ACFR, are required to prepare their own individual financial statements to comply with bond covenants and/or state and federal legislation. These stand-alone financial statements are prepared at a more detailed level than what is reported in the ACFR:

2023