Sarasota County, Florida Notes to Financial Statements September 30, 2024 Z. GOVERNMENTAL FUND BALANCES At September 30, 2024, the County's governmental fund balances were classified as follows: Nonspendable: Endowments $ - $ - $ - $ - Inventories 37,519 - - 190,491 Total nonspendable 37,519 - - 190,491 Restricted: Debt service - - - - Capital projects - 101,110,607 - - Grants - - 2,146,342 - Enabling legislation - - - 24,119,001 Impact fees - - - 1,900,504 Other - - - - Total restricted - 101,110,607 2,146,342 26,019,505 Committed: Contingency/Emergency 74,215,535 - - - Capital projects - - - - Formal action - - - - Total committed 74,215,535 - - - Assigned: Compensated absences 6,363,621 - - - Subsequent year expenditures 20,755,359 - - - Other 2,526,496 Total assigned 29,645,476 - - - Unassigned(1): 83,794,500 - (65,879,626) - Total fund balances $ 187,693,030 $ 101,110,607 $ (63,733,284) $ 26,209,996 59,372,428 $ 59,372,428 Major Funds General Fund Federal, State & Local Grants Infrastructure One Cent Sales Tax Capital Projects Note: (1) Included in Unassigned Fund Balance is Budget Stabilization and Economic Uncertainty Reserves in the following amounts: General Fund Emergency Services Special Revenue Fund 94
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