SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2022 TABLE OF CONTENTS Property Value, Construction, and Bank Deposits ....................................................................................................... 278 Special Assessment Billings and Collections ............................................................................................................... 279 Coverage of Guaranteed Entitlement for All Counties by Revenue Sharing Trust Fund Receipts for All Counties ......................................................................................................................................... 280 Coverage of Guaranteed Entitlement for Sarasota County by Revenue Sharing Trust Fund Receipts for Sarasota County.................................................................................................................................. 281 State of Florida and Sarasota County Historical Sales Tax Collections....................................................................... 282 State of Florida and Sarasota County Historical Local Government Half-Cent Sales Tax .......................................... 283 Sarasota County and Municipalities Percentage Distributions of Statewide Half-Cent Sales Tax Revenues ............. 285 Debt Capacity: Ratios of Outstanding Debt by Type............................................................................................................................. 286 Ratios of General Bonded Debt Outstanding ............................................................................................................... 288 Direct and Overlapping Governmental Activities Debt ................................................................................................. 289 Legal Debt Margin Information ..................................................................................................................................... 291 Pledged-Revenue Coverage ........................................................................................................................................ 292 Coverage of Maximum Annual Debt Service Requirement by Local Government Half-Cent Sales Tax Revenues ............................................................................................................................... 299 Demographic and Economic Information: Demographic and Economic Statistics ......................................................................................................................... 300 Principal Employers ...................................................................................................................................................... 301 Top Ten Manufacturers ................................................................................................................................................ 302 Miscellaneous Statistics ............................................................................................................................................... 303 Operating Information: Full-Time Equivalent County Government Employees by Function/Program .............................................................. 305 Operating Indicators by Function/Program................................................................................................................... 306 Capital Assets Statistics by Function/Program............................................................................................................. 308 OTHER SUPPLEMENTAL INFORMATION: Summary Schedule of Revenues, Expenditures and Changes in Fund Balances – General Fund................................... 312 Assessed Value of Taxable Property .................................................................................................................................. 313 Pro Forma Debt Service Coverage – Limited Ad Valorem Tax Bonds, Series 2005, Series 2010 and Series 2014......... 314 Commercial Paper - Specific Borrowings ........................................................................................................................... 315 Communication Services Tax Revenue Bonds Series 2010, and Communication Services Tax Revenue Refunding Note, Series 2014 and 2015 Continuing Disclosure..................................................................................................... 316 Infrastructure Sales Surtax Revenue Bonds, Series 2014, 2015 and 2018 Continuing Disclosure and Infrastructure Sales Surtax Revenue Note, 2020......................................................................................................... 317 Pro Forma Debt Service Coverage – Public Improvement Revenue Refunding Bonds, Series 2021A and Series 2021B ................................................................................................................................................................ 319 Utility Bond Issue Continuing Disclosure ............................................................................................................................ 320 Schedule of Changes in the County’s Net OPEB Liability and Related Ratios .................................................................. 328 Schedule of Contributions for the County’s OPEB Trust Fund ........................................................................................... 330 Schedule of Changes in the Sheriff’s Total OPEB Liability and Related Ratios................................................................. 332 General Obligation Bonds – Description ............................................................................................................................. 333 General Government – Revenue Bonds – Description: Revenue Bond Issues .................................................................................................................................................. 334 Enterprise Funds – Revenue Bonds – Description: Utility System Revenue Bonds ..................................................................................................................................... 338 General Obligation Bonds – Debt Service Requirements to Maturity: Summary of Debt Service – General Obligation Bonds ............................................................................................... 340 6
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