In the financial statements of a county government, a component unit is a government unit:

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A component unit in the financial statements of a county government is defined as a government unit for which the primary government is financially accountable. This accountability can manifest through the primary government's ability to appoint a voting majority of the organization's board, its ability to impose its will on that organization, or there being a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government. Geographic location, shared board members, or the ability to issue its own bonds do not solely determine the classification as a component unit.

In the Financial Statements of a County Government, a Component