SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2022 TABLE OF CONTENTS 7) Long-Term Debt............................................................................................................................................... 115 8) Landfill Closure and Postclosure Care Cost.................................................................................................... 136 9) Risk Management............................................................................................................................................ 136 10) Employee Retirement Plans ............................................................................................................................ 137 11) Deferred Compensation Plan .......................................................................................................................... 147 12) Post-Employment Benefits (Other Than Pensions)......................................................................................... 148 13) Contingencies .................................................................................................................................................. 153 14) Subsequent Events ......................................................................................................................................... 154 15) Deficit Fund Balances...................................................................................................................................... 154 16) Tax Abatement ................................................................................................................................................ 155 Required Supplementary Information: Schedule of Changes in the County’s Net OPEB Liability and Related Ratios ..................................................... 158 Schedule of Contributions for the County’s OPEB Trust Fund .............................................................................. 160 Schedule of Changes in the Sheriff’s Total OPEB Liability and Related Ratios.................................................... 163 Schedule of Proportionate Share of Net Pension Liability ..................................................................................... 164 Schedule of Contributions ...................................................................................................................................... 170 Governmental Funds Financial Statements: Combining and Individual Fund Statements and Other Supplemental Information: Combining Balance Sheet – Nonmajor Governmental Funds ............................................................................... 182 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds ...................................................................................................................... 184 Special Revenue Funds: Subcombining Balance Sheet – Nonmajor Special Revenue Funds........................................................ 186 Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Special Revenue Funds ..................................................................................... 192 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Nonmajor Special Revenue Funds: Transportation Special Revenue Fund ............................................................................................... 198 Building and Zoning Special Revenue Fund ...................................................................................... 199 Tourist Development Special Revenue Fund..................................................................................... 200 Franchise Utilities Special Revenue Fund.......................................................................................... 201 Mosquito Control Special Revenue Fund........................................................................................... 202 Grants in Aid Special Revenue Fund ................................................................................................. 203 Environmental Resources Special Revenue Fund............................................................................. 204 Gifts, Donations and Recreation Special Revenue Fund................................................................... 205 Improvement Districts Special Revenue Fund ................................................................................... 206 Court Improvements Special Revenue Fund ..................................................................................... 207 Street Lighting Districts Special Revenue Fund ................................................................................. 208 Mental Healthcare Special District Fund ............................................................................................ 209 Arts in Public Places Special Revenue Fund ..................................................................................... 210 Economic Development Special Revenue Fund ................................................................................ 211 Moving Violation Surcharge Special Revenue Fund .......................................................................... 212 Law Enforcement Special Revenue Fund .......................................................................................... 213 Sheriff’s Special Revenue Fund ........................................................................................................ 214 Clerk’s Special Revenue Fund ........................................................................................................... 215 4
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