2022 Impact Report - Sarasota County, FL

Sarasota County’s Investment Policy was established by ordinance in 1989, and amended as recently as 2018. The Clerk and Comptroller, serving as Treasurer, invests the County’s money in accordance with the written investment policy. The Investment Policy stresses safety of capital as the highest priority. To ensure the safety and protection of the public’s assets, the weighted average duration of principal return shall be less than 2.5 years. The portfolio consists of securities that strive to maximize the return on investments by actively managing and diversifying into both callable and non-callable securities. The portfolio is structured to provide liquidity to pay current obligations. Sarasota County’s Investment Policy and Monthly Investment Summary Reports can be found on the Clerk and Comptroller’s website SarasotaClerk.com. The Clerk and Comptroller monitors and diversifies the portfolio to safely generate the highest yields possible. Sarasota County’s total average portfolio balance for fiscal year 2022 was $1.3 billion. During fiscal year 2022, the portfolio generated $11.7 million in interest income. The following graph is a breakdown of the portfolio by types of investments as of September 30, 2022. SARASOTA COUNTY PORTFOLIO COMPARED TO BENCHMARK Sarasota County’s investment in capital assets for its governmental and business-type activities at the end of the current fiscal year amounted to $2.7 billion (net of accumulated depreciation). The County’s total investment in capital assets for the current fiscal year increased by 4.4 percent. CAPITAL ASSETS, NET OF DEPRECIATION as of September 30, 2022 (In thousands) Governmental Activities Business-Type Activities Total 2022 2021 2022 2021 2022 2021 Land $ 476,744 $ 471,975 $ 64,590 $ 64,590 $ 541,334 $ 536,565 Land Rights 925 925 - - 925 925 Right Of Way/Easements 38,306 31,592 1,489 1,489 39,795 33,081 Buildings And Improvements 241,885 225,793 21,895 23,713 263,780 249,506 Equipment 53,934 56,366 9,066 13,204 63,000 69,570 Infrastructure 630,154 617,292 793,869 803,934 1,424,023 1,421,226 Software 4,435 6,072 - - 4,435 6,072 Right-to-use lease assets 7,038 - 163 - 7,201 - Construction In Progress 193,565 187,129 130,061 52,892 323,626 240,021 TOTAL $ 1,646,986 $ 1,597,144 $ 1,021,133 $ 959,822 $ 2,668,119 $ 2,556,966 INVESTMENTS CAPITAL ASSETS 22 Impact Report 2022 Impact Report 2022 23 Treasuries 18.6% Fixed MBS 6.6% LGIP 9.5% Cash 18.2% Agencies 41.6% Float MBS 4.7% Cert. Deposit 0.8% PORTFOLIO COMPOSITION This investment in capital assets is comprised of: • Land (including land rights, rights of way/easements) • Building and building improvements • Equipment • Software • Water and timber rights • Construction in progress • Infrastructure Major capital asset events during the current year included: • Sheriff’s support services facility building completed totaling $19.2 million. • County roadway improvements for Myrtle Street phase 2 was completed totaling $14.3 million. SARASOTA COUNTY PORTFOLIO COMPARED TO BENCHMARK In fiscal year 2022, the County portfolio, under the direction of the Clerk and Comptroller, maintained a weighted average yield of 1.82%. The following graph illustrates the County’s monthly portfolio yield in comparison to the 2 year U.S. Treasury during fiscal year 2022. 0 1 2 3 4 5 Oct-21 Nov-21 Sarasota Portfolio Yield 2 Yr U.S. Treasury Yield Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 0.630.50 0.62 0.57 0.66 0.73 0.97 1.18 1.21 1.43 1.73 2.33 1.84 2.71 2.13 2.56 2.57 2.95 2.70 2.88 3.20 3.49 3.53 4.28

RkJQdWJsaXNoZXIy MzM3Mjg=