Which criterion ensures that a special-purpose government qualifies as a primary government?

The criterion that ensures a special-purpose government qualifies as a primary government is the presence of a governing body. In governmental accounting, a primary government is typically characterized by having an organized structure with a governing body that has the authority to make decisions and take actions for the entity. This governing body is responsible for establishing policies, managing resources, and overseeing operations, which distinguishes it as a self-governing entity.

For a special-purpose government to be classified as a primary government, it must have its own governing body, be accountable for its operations, and be able to incur liabilities, enter into contracts, and impose taxes or fees if it has that authority. The presence of a governing body indicates that the entity has a level of autonomy and oversight that allows it to operate independently from other governmental bodies.

In contrast, other criteria such as legal dependence on another government or the ability to raise taxes independently pertain to additional aspects of governance and financial capability but do not intrinsically establish the entity's status as a primary government. Clear resolution of service areas, while important for defining the scope of services provided, does not determine the foundational governance structure necessary to satisfy the definition of a primary government.