$($Component Unit Identification and Reporting$)$ The relationships between a county andseveral potential component units are outlined as follows.Harrington County is organized under the county executive form of government, as provided bystate law. Under this form of government, the policies concerning the financial and businessaffairs of the county are determined by the County Board of Supervisors. The Board is composedof eight elected members who serve four$-$year terms. The Board appoints a county executive whois the government$$s chief administrative officer and executes the Board$$s policies and programs.All but two of the following component units issue separately audited financial statements. TheSchool Board and Adult Detention Center do not prepare separate financial reports at this time.Potential Component Unit Description of Activities and Relationship to the CountyMensah City Recreation Center Derives revenue from a special levy on personal propertyand real estate within the district and user fees. Assists andadvises County Board on management and planning oflevy district and its recreation center. County appointsmajority of board and guarantees debt.District Home Board Agreement between five jurisdictions. Establishes policyfor operation of two district homes. Each county appointsa board member. No other formal relationships orresponsibilities.Northern Region Health CenterCommissionCounty Board resolution created a commission for theoperation of a nursing home pursuant to state code.Develops and establishes policies for the operation of anursing home. Appoints two of the five commission boardmembers. Another cooperating county appoints two otherboard members. The governor appoints the fifth member.Maysami Regional SpecialEducation ProgramAgreement between three school districts to foster coop$-$eration in the development and delivery of special educa$-$tion programs and other appropriate educational services.Each district appoints one$-$third of the program$$s boardand subsidizes one$-$third of any operating deficiency.Adult Detention Center $($ADC$)$ Establishes policy for operation of regional adult deten$-$tion center providing care and confinement for all countyand adjoining city prisoners. Majority of Center Board isappointed by county; county hires management officials.Park Authority Established by County Board resolution. Acquires, devel$-$ops, maintains, and operates park and recreation areasaccording to Authority and County Board comprehensiveplans. Majority of County Board serves as the board of theauthority. Financial benefit$/$burden relationship exists.Authority provides services to the county.County Parkway District Exercises the powers and duties enumerated in the statecode related to the transportation improvement district.Majority of District Board is appointed by the county;financial benefit$/$burden relationship exists.Harrington County SchoolBoardSchool Board is selected by popular election but has notaxing authority. Most resources are provided by thecounty, which has budget approval authority over theschool board budget.RequiredM$15\_$FREE$9569\_11\_$SE$\_$C$15.$indd $6481/17/1711$:$12$ AMa. Determine which of the potential component units the county should report as componentunits in its financial report. Explain the basis for your decision. If additional information isneeded to make this determination for a potential component unit, state what informationis needed.b$.$ For each component unit, indicate whether it should be blended or discretely reported.Explain. If additional information is needed to make this determination for a potential com$-$ponent unit, state what information is needed.c$.$ For each component unit, indicate whether more detail must be presented in the county$$sCAFR than the information in the combining component unit financial statements