Comment on FR Doc # E8-28789

Political subdivision - There are three seperate components - Rutherford County Board of Education (legally separate with their own board); Primary Government, and Road Board. Each have their own separate tax id number, each is governed by a seperately elected board. The BOE is legally separate, though the Highway board may not be. The BOE is considered a component unit in our CAFR. I would like confirmation on how to apply the 100M threshold. I'm thinking that the BOE should deteremine when they hit 100M, and the county and highway department would combine to determine the 100M, but I could be wrong. Also, because of our building program for schools, the BOE may hit the 100M in one year, but not the next. For example, you may hit the 100M in year 2009. but not hit it in 2010 nor 2011. What happens then? Is the assumption, once a government hits the 100M mark, they will always have to withhold? I would like some clarification please.