2022 Comprehensive Annual Financial Report for Sarasota Coun

SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2022 TABLE OF CONTENTS General Obligation Bonds, Series 2019 ....................................................................................................................... 341 General Obligation Bonds, Series 2020 ....................................................................................................................... 342 General Government – Revenue Bonds – Debt Service Requirements to Maturity: Summary of Debt Service – Revenue Bonds ............................................................................................................... 343 Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2014 ......................................................................... 344 Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2015 ......................................................................... 345 Capital Improvement Revenue Bonds, Series 2017 .................................................................................................... 346 Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2018 ......................................................................... 347 Capital Improvement Revenue Refunding Bonds, Series 2018A ................................................................................ 348 Capital Improvement Revenue Refunding Bonds, Series 2018B ................................................................................ 349 Capital Improvement Revenue Bonds, Series 2019A .................................................................................................. 350 Capital Improvement Revenue Refunding Bonds, Series 2019B ................................................................................ 351 Capital Improvement Revenue Refunding Bonds, Series 2019C ................................................................................ 352 Capital Improvement Revenue Bonds, Series 2020 .................................................................................................... 353 Public Improvement Revenue Refunding Bonds, Series 2021A.................................................................................. 354 Public Improvement Revenue Refunding Bonds, Series 2021B.................................................................................. 355 Enterprise Funds – Revenue Bonds – Debt Service Requirements to Maturity: Summary of Debt Service – Utility System Revenue Bonds ........................................................................................ 356 Utility System Revenue Bonds, Series 2013 ................................................................................................................ 357 Utility System Revenue Bonds, Series 2016A ............................................................................................................. 358 Utility System Revenue Refunding Bonds, Series 2016B ............................................................................................ 359 Utility System Revenue Refunding Bonds, Series 2019A ............................................................................................ 360 Utility System Revenue Refunding Bonds, Series 2020A ............................................................................................ 361 Utility System Revenue Refunding Bonds, Series 2020B ............................................................................................ 362 Utility System Revenue Refunding Bonds, Series 2022 .............................................................................................. 363 General Government – Bank Term Loans – Description: Bank Term Loans ......................................................................................................................................................... 364 Enterprise Funds – Bank Term Loans – Description: Utility System and Solid Waste System Notes ............................................................................................................. 366 General Government – Bank Term Loans – Debt Service Requirements to Maturity: Summary of Debt Service – Bank Term Loans ............................................................................................................ 368 Bank Term Revenue Note, Series 2013A .................................................................................................................... 369 Bank Term Revenue Note, Series 2014A .................................................................................................................... 370 Communication Services Tax Revenue Refunding Note, Series 2014........................................................................ 371 Five-Cent Local Option Fuel Tax Revenue Refunding Note, Series 2014................................................................... 372 Bank Term Revenue Note, Series 2014B .................................................................................................................... 373 Limited Ad Valorem Tax Refunding Bond, Series 2014 ............................................................................................... 374 Communications Services Tax Revenue Refunding Note, Series 2015 ...................................................................... 375 Infrastructure Sales Surtax Revenue Note, Series 2020.............................................................................................. 376 Enterprise Funds – Bank Term Loans – Debt Service Requirements to Maturity: Summary of Debt Service – Utility System and Solid Waste System Notes................................................................ 377 Utility System Revenue Refunding Note, Series 2015 ................................................................................................. 378 Solid Waste System Revenue Refunding Note, Series 2015 ...................................................................................... 379 Subordinate Utility System Revenue Refunding Note, Series 2021 ............................................................................ 380 Solid Waste System Revenue note, Series 2021......................................................................................................... 381 SINGLE AUDIT GRANTS COMPLIANCE SECTION: Sarasota County Board of County Commissioners: Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Governmental Auditing Standards ........................................................................................................................... 384 7

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