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.
Required 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.