2021 Annual Comprehensive Financial Report for Sarasota County

Sarasota County, Florida Notes to Financial Statements September 30, 2021 Less accumulated depreciation or amortization for: Buildings and building improvements Utility System Solid Waste Stormwater Utility Transportation Authority Total Balance 9/30/2020 $ 77,570,379 4,339,858 418,707 5,073,232 87,402,176 Additions $ 1,156,756 62,759 26,730 322,649 1,568,894 $ Deletions Balance 9/30/2021 - $ 78,727,135 - 4,402,617 - 445,437 - 5,395,881 - 88,971,070 Equipment Utility System Solid Waste Stormwater Utility Transportation Authority Total 12,931,417 427,645 385,236 17,608,713 31,353,011 226,055 18,461 45,953 3,055,891 3,346,360 (719,634) (91,985) (250,020) (4,524,371) (5,586,010) 12,437,838 354,121 181,169 16,140,233 29,113,361 Infrastructure Utility System Solid Waste Stormwater Utility Transportation Authority Total 378,555,774 41,920,366 74,987,574 3,938,587 499,402,301 29,127,490 3,000,082 6,073,838 526,223 38,727,633 - - - - - 407,683,264 44,920,448 81,061,412 4,464,810 538,129,934 Software Utility System Transportation Authority Total 665,416 2,064,191 2,729,607 - - - - - - 665,416 2,064,191 2,729,607 Water, timber rights Utility System Total 27,027,359 27,027,359 - - - - 27,027,359 27,027,359 Total accumulated depreciation or amortization 647,914,454 43,642,887 (5,586,010) 685,971,331 Total capital assets being depreciated or amortized, net 806,690,886 34,324,069 (163,726) 840,851,229 Business-type activities capital assets, net $ 932,944,765 $ 87,916,735 $ (61,039,092) $ 959,822,408 B. CONSTRUCTION IN PROGRESS Construction in progress for governmental activities represented the following: Construction in progress for general government at year end consisted of $183,953,004 in public safety, physical environment, transportation, and parks and recreation related capital improvements. Construction in progress for information technology at year end consisted of $3,176,275 in design and installation of enterprise-wide management information systems and land information systems. Construction in progress for business-type activities represented the following: The Utility System's construction in progress at year end consisted of $47,634,290 in the engineering and construction costs associated with various water and wastewater projects. The funding for these improvements includes capacity fees (formerly called impact fees), user rates, and bond proceeds. Construction in progress for the Solid Waste System at year-end of $4,142,407 included costs associated with design/engineering and construction costs for various Central County Solid Waste Disposal Complex projects. The funding for these improvements includes tipping fees, note proceeds, and interest earnings. Construction in progress for the Stormwater Utility at year end consisted of $818,687 in design and construction of Stormwater management improvements in various basins throughout the County. The County has capital assessments to finance these improvements. Construction in progress for the Transportation Authority at year end consisted of $296,925 in costs related to public transportation projects. These projects are funded through capital grants. 109

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