2022 Comprehensive Annual Financial Report for Sarasota Coun

Sarasota County, Florida Notes to Financial Statements September 30, 2022 Construction in progress for the Stormwater Utility at year-end consisted of $931,731 in design and construction of Stormwater management improvements in various basins throughout the County. The County has capital assessments to finance these improvements. Construction in progress for Transit at year-end consisted of $1,465,933 in costs related to public transportation projects. These projects are funded through capital grants. C. COMMITMENTS As of September 30, 2022, the County had open construction commitments totaling $150,284,127 for the following funds: D. DEPRECIATION OR AMORTIZATION Depreciation or amortization expense was charged to functions of the County as follows: Governmental Activities Debt Proceeds Fund $ 1,847,533 Infrastructure One Cent Sales Tax Capital Projects Fund 15,897,435 Nonmajor capital projects funds 38,237,192 Total commitments - governmental activities $ 55,982,160 Business-type Activities Utility System $ 87,146,075 Solid Waste System 5,052,997 Stormwater Utility 1,226,034 Transit 876,861 Total commitments - business-type activities $ 94,301,967 Governmental Activities General government $ 13,989,418 Public safety 8,901,320 Physical environment 2,337,640 Transportation 42,806,690 Economic environment 3,956 Human services 101,062 Culture and recreation 13,683,331 Internal service funds 15,482,605 Total depreciation expense – governmental activities $ 97,306,022 Business-type Activities Utility System $ 32,114,150 Solid Waste System 3,104,142 Stormwater Utility 6,137,455 Transit 5,452,658 Total depreciation expense – business-type activities $ 46,808,405 111

RkJQdWJsaXNoZXIy MzM3Mjg=