2022 Comprehensive Annual Financial Report for Sarasota Coun

Sarasota County, Florida Balance Sheet Governmental Funds September 30, 2022 Emergency Capital Revenue Services Programs General Special Special Fund Revenue Fund Revenue Fund ASSETS Cash and investments $ 108,697,015 $ 13,094,124 $ 77,998,037 Accounts receivable (net) 37 6,569,014 - Accounts and lease receivable-other 7,441,067 - - Interest receivable 179,763 24,354 110,333 Due from individuals 2,206 1,236,554 - Due from other funds 12,399,494 - - Intergovernmental receivable 13,891,151 1,377,606 13,846,257 Loans receivable - - - Inventories - 235,681 - Prepaid items 294 - - Total assets $ 142,611,027 $ 22,537,333 $ 91,954,627 Liabilities: Accounts payable $ 2,149,426 $ 192,435 - $ Wages and benefits payable 9,816,072 1,200,980 - Contracts and retainages payable 8,095,265 595,793 - Due to individuals 182,178 - - Due to other funds - - - Intergovernmental payable 1,642,928 413 - Unearned revenue 295,311 - - Deposits 24,305 - - Total liabilities 22,205,485 1,989,621 - DEFERRED INFLOWS OF RESOURCES Taxes received in advance 2,507,067 - - Unavailable revenues 106,382 - 144,470 Total deferred inflows of resources 2,613,449 - 144,470 Fund Balances Nonspendable 294 235,681 - Restricted 1,485,439 20,312,031 91,810,157 Committed 58,578,946 - - Assigned 23,393,424 - - Unassigned 34,333,990 - - Total fund balances 117,792,093 20,547,712 91,810,157 Total liabilities, deferred inflows of resources and fund balances $ 142,611,027 $ 22,537,333 $ 91,954,627 The notes to the financial statements are an integral part of this statement. LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES 48

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