2024 Sarasota County Annual Comprehensive Financial Report

SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2024 TABLE OF CONTENTS Schedule of Contributions for the County’s OPEB Trust Fund ........................................................................................... 350 Schedule of Changes in the Sheriff’s Total OPEB Liability and Related Ratios................................................................. 352 General Obligation Bonds – Description ............................................................................................................................. 355 General Government – Revenue Bonds – Description: Revenue Bond Issues .................................................................................................................................................. 356 Enterprise Funds – Revenue Bonds – Description: Business Type Revenue Bonds ................................................................................................................................... 363 General Obligation Bonds – Debt Service Requirements to Maturity: Summary of Debt Service – General Obligation Bonds ............................................................................................... 366 General Obligation Bonds, Series 2019 ....................................................................................................................... 367 General Obligation Bonds, Series 2020 ....................................................................................................................... 368 General Government – Revenue Bonds – Debt Service Requirements to Maturity: Summary of Debt Service – Revenue Bonds ............................................................................................................... 369 Capital Improvement Revenue Bonds, Series 2017 .................................................................................................... 370 Capital Improvement Revenue Refunding Bonds, Series 2018A ................................................................................ 371 Capital Improvement Revenue Refunding Bonds, Series 2018B ................................................................................ 372 Capital Improvement Revenue Bonds, Series 2019A .................................................................................................. 373 Capital Improvement Revenue Refunding Bonds, Series 2019B ................................................................................ 374 Capital Improvement Revenue Refunding Bonds, Series 2019C ................................................................................ 375 Capital Improvement Revenue Bonds, Series 2020 .................................................................................................... 376 Public Improvement Revenue Refunding Bonds, Series 2021A.................................................................................. 377 Public Improvement Revenue Refunding Bonds, Series 2021B.................................................................................. 378 Capital Improvement Revenue Bonds, Series 2023A Fund......................................................................................... 379 Capital Improvement Revenue Bonds, Series 2023B Fund......................................................................................... 380 Infrastructure Sales Surtax Revenue Bonds, Series 2023 ........................................................................................... 381 Capital Improvement Revenue Bonds, Series 2024A .................................................................................................. 382 Capital Improvement Revenue Bonds, Series 2024B .................................................................................................. 383 Tourist Development Tax Revenue Bonds, Series 2024A ........................................................................................... 384 Capital Improvement Revenue Bonds, Series 2024C.................................................................................................. 385 Enterprise Funds – Revenue Bonds – Debt Service Requirements to Maturity: Summary of Debt Service – Business Type Revenue Bonds ...................................................................................... 386 Utility System Revenue Bonds, Series 2016A ............................................................................................................. 387 Utility System Revenue Bonds, Series 2016B ............................................................................................................. 388 Utility System Revenue Bonds, Series 2019A ............................................................................................................. 389 Utility System Revenue Bonds, Series 2020A ............................................................................................................. 390 Utility System Revenue Bonds, Series 2020B ............................................................................................................. 391 Utility System Revenue Bonds, Series 2022 ................................................................................................................ 392 Utility System Revenue Bonds, Series 2023 ................................................................................................................ 393 Solid Waste System Revenue Bonds, Series 2024 ..................................................................................................... 395 General Government – Bank Term Loans – Description: Bank Term Loans ......................................................................................................................................................... 397 Enterprise Funds – Bank Term Loans – Description: Utility System and Solid Waste System Notes ............................................................................................................. 400 General Government – Bank Term Loans – Debt Service Requirements to Maturity: Summary of Debt Service – Bank Term Loans ............................................................................................................ 402 Communication Services Tax Revenue Refunding Note, Series 2014........................................................................ 403 Five-Cent Local Option Fuel Tax Revenue Refunding Note, Series 2014................................................................... 404 Limited Ad Valorem Tax Refunding Bond, Series 2014 ............................................................................................... 405 Communications Services Tax Revenue Refunding Note, Series 2015 ...................................................................... 406 State Infrastructure Bank Note Series 2020 ................................................................................................................. 407 Enterprise Funds – Bank Term Loans – Debt Service Requirements to Maturity: 7

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