SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2024 TABLE OF CONTENTS 7) Long-Term Debt............................................................................................................................................... 118 8) Landfill Closure and Post-closure Care Cost .................................................................................................. 142 9) Risk Management............................................................................................................................................ 142 10) Employee Retirement Plans ............................................................................................................................ 143 11) Deferred Compensation Plan .......................................................................................................................... 151 12) Post-Employment Benefits (Other Than Pensions)......................................................................................... 152 13) Contingencies .................................................................................................................................................. 157 14) Subsequent Events ......................................................................................................................................... 157 15) Deficit Fund Balances...................................................................................................................................... 158 16) Tax Abatement ................................................................................................................................................ 159 Required Supplementary Information: Schedule of Changes in the County’s Net OPEB Liability and Related Ratios ..................................................... 162 Schedule of Contributions for the County’s OPEB Trust Fund .............................................................................. 164 Schedule of Changes in the Sheriff’s Total OPEB Liability and Related Ratios.................................................... 166 Schedule of Proportionate Share of Net Pension Liability ..................................................................................... 168 Schedule of Contributions ...................................................................................................................................... 174 Governmental Funds Financial Statements: Combining and Individual Fund Statements and Other Supplemental Information: Combining Balance Sheet – Nonmajor Governmental Funds ............................................................................... 188 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds ...................................................................................................................... 190 Special Revenue Funds: Subcombining Balance Sheet – Nonmajor Special Revenue Funds........................................................ 192 Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Special Revenue Funds ..................................................................................... 198 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Nonmajor Special Revenue Funds: Transportation Special Revenue Fund ............................................................................................... 204 Building and Zoning Special Revenue Fund ...................................................................................... 205 Tourist Development Special Revenue Fund..................................................................................... 206 Franchise Utilities Special Revenue Fund.......................................................................................... 207 Mosquito Control Special Revenue Fund........................................................................................... 208 Grants in Aid Special Revenue Fund ................................................................................................. 209 Environmental Resources Special Revenue Fund............................................................................. 210 Gifts, Donations and Recreation Special Revenue Fund................................................................... 211 Improvement Districts Special Revenue Fund ................................................................................... 212 Court Improvements Special Revenue Fund ..................................................................................... 213 Street Lighting Districts Special Revenue Fund ................................................................................. 214 Arts in Public Places Special Revenue Fund...................................................................................... 215 Economic Development Special Revenue Fund ................................................................................ 216 Moving Violation Surcharge Special Revenue Fund .......................................................................... 217 Mental Healthcare Special District Fund ............................................................................................ 218 Law Enforcement Special Revenue Fund .......................................................................................... 219 Sheriff’s Special Revenue Fund ........................................................................................................ 220 Clerk’s Special Revenue Fund ........................................................................................................... 221 4
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