Maynor County officials have concluded that several legally separate entities must be included as component units of its reporting entity in its CAFR. Three of those entities and the funds used to account for them are:
Puryear Corner School District
General Fund
Gymnasium Construction Fund
Educational Buildings Improvement Fund
Gymnasium Debt Service Fund
Payroll Withholding Fund
Food Services Enterprise Fund
Central Printing Services Fund
Dalen-Fricke-Maynor Tri-County Airport Authority (Enterprise Fund)
Maynor County Public Employee Retirement System
The Maynor County board of commissioners also serves as the governing board of the Maynor County public employee retirement system, and the county appoints the voting majority of the board of the airport authority. The school board is elected.

Indicate the reporting entity fund type (if any) in which each of the funds listed previously for the component units of Maynor County should be reported. Explain the reasons for your answer in detail.

  • CreatedOctober 25, 2014
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