Final answer:
A county board of supervisors is not considered a special-purpose government for financial reporting purposes as they are considered general-purpose governments.
Step-by-step explanation:
A special-purpose government for financial reporting purposes refers to a type of government entity that has a specific purpose and is required to prepare its financial statements according to a different set of accounting standards or guidelines. Based on the options provided, the one that would not be considered a special-purpose government for financial reporting purposes is D. A county board of supervisors. County boards of supervisors are considered general-purpose governments as they have a broader scope of responsibilities and are required to prepare their financial statements according to generally accepted accounting principles (GAAP).