2022 Comprehensive Annual Financial Report for Sarasota Coun

Sarasota County, Florida Notes to Financial Statements September 30, 2022 Issue Purpose Maturity Interest Rate Annual Principal Installment Range Original Principal Amount Outstanding Principal and Unamortized Premium Amount General Obligation Bonds, Series 2019 To finance a portion of the acquisition and improvement of the Legacy Trail Extension railroad corridor within the County. 2038 2.00% to 5.00% $ 1,300,000 to 2,345,000 $32,455,000 $ 32,152,247 General Obligation Bonds, Series 2020 To finance the acquisition and improvement of the Legacy Trail Extension. 2039 1.50% to 5.00% 960,000 to 1,720,000 24,925,000 26,105,185 Total General Obligation Bonds - Government Activity $ 58,257,432 Non-self-supporting Revenue Bonds The County issues bonds where the government pledges income derived from the acquired or constructed assets to pay debt service. There were three types of non-self-supporting revenue bonds outstanding at year-end: Infrastructure Sales Surtax Revenue Bonds, Capital Improvement Revenue Bonds and Public Improvement Revenue Bonds. Infrastructure Sales Surtax Revenue Bonds, which are secured by a pledge of the Infrastructure Sales Surtax Revenues, outstanding at year-end were as follows: Issue Purpose Maturity Interest Rate Annual Principal Installment Range Original Principal Amount Outstanding Principal and Unamortized Premium Amount Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2014 To advance refund all or a portion of the County’s Infrastructure Sales Surtax Revenue Bonds, Series 2008B maturing on or after October 1, 2018. 2024 5.00% $ 5,855,000 to 6,150,000 $37,355,000 $ 12,499,464 Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2015 To advance refund all of the Series 2008A Bonds maturing on or after October 1, 2019. 2024 5.00% 5,935,000 to 6,225,000 33,490,000 12,587,826 117

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