2022 Comprehensive Annual Financial Report for Sarasota Coun

Sarasota County, Florida Notes to Financial Statements September 30, 2022 Public Improvement Revenue Bonds, which are secured by a pledge of revenue sharing moneys, 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 Public Improvement Revenue Refunding Bonds, Series 2021A (Federally Taxable) To advance refund all of the County’s outstanding Second Guaranteed Entitlement Revenue Bonds, Series 2013. 2043 0.664% to 3.033% $ 585,000 to 930,000 $15,750,000 $ 15,115,000 Public Improvement Revenue Refunding Bonds, Series 2021B To refinance certain loans from the Pooled Commercial Paper Loan Program of the Florida Local Government Finance Commission. 2041 4.00% to 5.00% 665,000 to 1,500,000 20,795,000 24,303,113 Total Public Improvement Revenue Bonds – Governmental Activities $ 39,418,113 Total Bonds – Governmental Activities $186,938,516 Commercial Paper Commercial paper loans are borrowed for a period of up to five years. The principal payments are set by Resolution for each loan during the financing process. Each note is issued defining the principal repayment dates and amounts. The variable interest rate is paid based on the sales of taxable commercial paper and is reset on a monthly basis. Issue Purpose Maturity Interest Rate Annual Principal Installment Range Original Principal Amount Outstanding Principal Amount Florida Local Government Finance Commission, Pooled Commercial Paper Program General government capital projects, including buildings, roads and environmental lands. 2027 Variable $ 1,867,000 to 15,432,000 $30,551,000 $ 25,583,000 Total Commercial Paper Debt – Governmental Activities $ 25,583,000 120

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