2022 Comprehensive Annual Financial Report for Sarasota Coun

Sarasota County, Florida Notes to Financial Statements September 30, 2022 Y. GOVERNMENTAL FUND BALANCES At September 30, 2022, the County's governmental fund balances were classified as follows: Nonspendable: Endowments $ - $ - $ - $ - Inventories 294 - - 235,681 Total nonspendable 294 - - 235,681 Restricted: Debt service - - - - Capital projects - 73,468,425 - - Grants - - 7,390,429 - Enabling legislation - - - 20,092,799 Impact fees - - - 219,232 Other 1,485,439 - - - Total restricted 1,485,439 73,468,425 7,390,429 20,312,031 Committed: Contingency/Emergency 58,578,946 - - - Capital projects - - - - Formal action - - - - Total committed 58,578,946 - - - Assigned: Compensated absences 4,314,975 - - - Subsequent year expenditures 19,078,449 - - - Total assigned 23,393,424 - - - Unassigned(1): 34,333,990 - (6,453,635) - Total fund balances $ 117,792,093 $ 73,468,425 $ 936,794 $ 20,547,712 34,334,284 $ 34,334,284 General Fund Federal, State & Local Grants Infrastructure One Cent Sales Tax Capital Projects Note: (1) Included in Unassigned Fund Balance is Budget Stabilization and Economic Uncertainty Reserves in the following amounts: General Fund Emergency Services Special Revenue Fund Major Funds 94

RkJQdWJsaXNoZXIy MzM3Mjg=