SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2024 TABLE OF CONTENTS Debt Service Funds: Subcombining Balance Sheet – Nonmajor Debt Service Funds .............................................................. 222 Subcombining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Debt Service Funds............................................................................................ 228 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Nonmajor Debt Service Funds: Bank Term Loans Debt Service Fund ................................................................................................ 234 Commercial Paper Debt Service Fund ............................................................................................... 235 Infrastructure Sales Surtax Series 2014A, Series 2015, and Series 2018 Fund ............................... 236 Capital Improvement Series 2017 Fund............................................................................................. 237 Capital Improvement Series 2018A Fund .......................................................................................... 238 Capital Improvement Series 2018B Fund .......................................................................................... 239 General Obligation Series 2019, and Series 2020 Fund.................................................................... 240 Capital Improvement Series 2019A Fund .......................................................................................... 241 Capital Improvement Series 2019B Fund .......................................................................................... 242 Capital Improvement Series 2019C Fund .......................................................................................... 243 Capital Improvement Series 2020 Fund............................................................................................. 244 Public Improvement Series 2021A Fund............................................................................................ 245 Public Improvement Series 2021B Fund............................................................................................ 246 Capital Improvement Series 2023A Fund .......................................................................................... 247 Capital Improvement Series 2023B Fund .......................................................................................... 248 Infrastructure Sales Surtax IV Series 2023 Fund ............................................................................... 249 State Infrastructure Bank 2020 Fund ................................................................................................. 250 Capital Improvement Series 2024A Fund .......................................................................................... 251 Capital Improvement Series 2024B Fund .......................................................................................... 252 Tourist Development Tax 2024A Fund............................................................................................... 253 Capital Improvement Series 2024C Fund .......................................................................................... 255 Capital Projects Funds: Subcombining Balance Sheet – Nonmajor Capital Projects Funds.......................................................... 256 Subcombining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Capital Projects Funds ....................................................................................... 258 Permanent Fund: Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Library Endowments ......................................................................................................... 261 Internal Service Funds: Combining Statement of Net Position – Internal Service Funds............................................................................ 264 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position – Internal Service Funds ............................................................................................................. 266 Combining Statement of Cash Flows – Internal Service Funds ............................................................................ 268 Fiduciary Funds: Combining Statement of Fiduciary Net Position – Custodial Funds ...................................................................... 274 Combining Statement of Changes in Fiduciary Net Position – Custodial Funds................................................... 276 STATISTICAL SECTION: Financial Trends: Net Position by Component .......................................................................................................................................... 282 Changes in Net Position ............................................................................................................................................... 284 Fund Balances, Governmental Funds .......................................................................................................................... 288 5
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