SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2024 TABLE OF CONTENTS Summary of Debt Service – Utility System and Solid Waste System Notes................................................................ 408 Subordinate Utility System Revenue Refunding Note, Series 2021 ............................................................................ 409 Solid Waste System Revenue Note, Series 2021 ........................................................................................................ 411 Statement of Historical Tourist Development Tax, Series 2024A ................................................................................ 412 Pro Forma Debt Service Coverage, Tourist Development Tax Bonds, Series 2024A................................................. 413 State Infrastructure Bank Loan Continuing Disclosure................................................................................................. 414 Solid Waste System Historical Operating Results and Debt Service Coverage .......................................................... 416 Solid Waste Bond Issue Continuing Disclosure ........................................................................................................... 417 SINGLE AUDIT GRANTS COMPLIANCE SECTION: Sarasota County Board of County Commissioners: Independent Auditor’s 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 ........................................................................................................................... 422 Independent Auditor’s Report on Compliance for Each Major Federal Program and State Project and Report on Internal Control Over Compliance Required by the Uniform Guidance and Chapter 10.550, Rules of the Auditor General of the State of Florida .................................................................................................................... 424 Schedule of Expenditures of Federal Awards and State Financial Assistance............................................................ 429 Notes to the Schedule of Expenditures of Federal Awards and State Financial Assistance ....................................... 432 Schedule of Findings and Questioned Costs Federal Awards Programs and State Financial Assistance Projects.... 434 Affidavit of the Clerk of Circuit Court and County Comptroller – Annual Impact Fee Report....................................... 441 MANAGEMENT LETTERS / ELECTED OFFICIALS’ FINANCIAL STATEMENTS: SARASOTA COUNTY: Management Letter and Comments SARASOTA COUNTY CLERK OF CIRCUIT COURT: Independent Auditor’s Report Financial Statements Management Letter SARASOTA COUNTY PROPERTY APPRAISER: Independent Auditor’s Report Financial Statements Management Letter SARASOTA COUNTY SHERIFF: Independent Auditor’s Report Financial Statements Management Letter SARASOTA COUNTY SUPERVISOR OF ELECTIONS: Independent Auditor’s Report Financial Statements Management Letter SARASOTA COUNTY TAX COLLECTOR: Independent Auditor’s Report Financial Statements 8
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