27 . Summary of Significant Accounting Policies, Comprehensive Annual Financial Report of the State of Florida for the fiscal year ended June 30, 2011, at 54, http://www. myfloridacfo.com/aadir/statewide_financiaL reporting/lentirecafrll.pdf. The Governmental Accounting Standards Board (“GASB”) summary states that because blended component units are “so intertwined with the primary government that they are, in substance, the same as the primary government” the units should essentially be ‘.'reported as part of the primary government.” Government Accounting Standards Board, Summary of Statement No. 14 at 1, http://www.gasb.org/sV summary/gstsml 4.html. See also Treadstone Capital Mgmt, L.P. v. TBTW Holdings, No. 09 Civ. 1099, 2010 WL 1038653, at *4 (W.D.Mich. Mar. 18, 2010) (<HOLDING>). 28 . State Bd. of Admin. of Florida v. Rite
holding that the puc is not an arm of the state and rejecting claim of immunity holding that a county is not an arm of the state for purposes of the eleventh amendment holding that the anne arundel board of education is an arm of the state for purposes of eleventh amendment immunity holding that the fsba was an arm of the state for diversity purposes holding that the university of colorado is an arm of the state for purposes of sovereign immunity