2022 Comprehensive Annual Financial Report for Sarasota Coun

Fiscal Year First Guaranteed Entitlement Revenues Principal Interest Coverage Refunding Second Guaranteed Entitlement Revenues Principal Interest Coverage 2013 1,120 $ $ 810 $ 93 1.24 - $ 1,148 $ - $ - $ - 2014 1,120 820 73 1.25 - 1,148 320 751 1.07 2015 1,120 835 61 1.25 - 1,148 335 744 1.06 2016 1,120 845 49 1.25 - 1,148 340 734 1.07 2017 1,120 855 37 1.26 - 1,148 355 724 1.06 2018 1,120 875 25 1.24 - 1,148 365 713 1.06 2019 1,120 885 13 1.25 - 1,148 375 702 1.07 2020 - - - - - 1,148 385 691 1.07 2021 - - - - - 1,148 395 679 1.07 2022 - - - - - - - - - Note: Details regarding the County's outstanding debt can be found in the notes to the financial statements. (1) Capital Improvement Revenue Bonds and Capital Improvement Revenue Refunding Bonds, except for the 2002 Series, are secured by a lien upon and an irrevocable pledge of all the monies received by the County from the Local Government Half-Cent Sales Tax distributed to the County pursuant to Chapter 218, Part VI Florida Statutes. (2) Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2014 and 2015 were issued to advance refund the Infrastructure Sales Surtax Bonds, Series 2008B maturing on or after Oct. 1, 2018 and Series 2008A maturing on or after Oct. 1, 2019, respectively. (3) Limited Ad Valorem Tax Refunding Bond, Series 2014 was issued to advance refund the Limited Ad Valorem Bonds, Series 2008 maturing on or after Oct. 1, 2019. (4) 1st Guaranteed Entitlement Revenue Refunding Note principal payments began in FY13, and matured in FY19. (5) (6) CST Revenue Refunding Note, Series 2014 was issued to advance refund the CST Revenue Bonds, 2005A and 2005B maturing on or after October 1, 2016. CST Revenue Refunding Note, Series 2015 was issued to advance refund the CST Revenue Bonds, Series 2006 maturing on or after Oct. 1, 2019. (7) Five-Cent Local Option Fuel Tax Revenue Refunding Note was issued in FY14 to advance refund the Five-Cent Local Option Fuel Tax Revenue Bonds, Series 2005 maturing beginning October, 1, 2016. Second Guaranteed Entitlement Revenue Bonds, Series 2013 were issued in FY14, Advance refund issued 11/22/21 by Public Improvement Rev Ref Bonds, Series 2021A Sarasota County, Florida Pledged-Revenue Coverage Non-Self Supporting Revenue Debt Last Ten Fiscal Years (dollars in thousands) Debt Service Debt Service Capital Improvement Revenue Refunding Bonds, Series 2002 & 1st Guaranteed Entitlement Revenue Refunding Note (4) Second Guaranteed Entitlement Revenue Bonds (5) 292

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