Sarasota County, Florida Notes to Financial Statements September 30, 2021 Sarasota County’s amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: For the Year Ending September 30, 2022 $ (130,416) 2023 (144,961) 2024 (168,838) 2025 (185,743) 2026 (342,388) Thereafter (1,265,382) Total $ (2,237,728) Sheriff’s amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: For the Year Ending September 30, 2022 2023 2024 2025 2026 Thereafter Total $ $ 268,603 268,603 268,603 268,603 268,603 1,187,727 2,530,742 Note 14. CONTINGENCIES Federal, State and Local Grants Grant monies received and disbursed by the County are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, the County does not believe that such disallowances, if any, would have a material effect on the financial position of the County. Litigation On February 25, 2011, Sarasota Doctors Hospital, Inc. and Englewood Community Hospital, Inc. and Venice HMA, LLC d/b/a Venice Regional Medical Center (collectively, the "Plaintiffs") filed declaratory actions against the County and the Sarasota County Public Hospital District seeking reimbursement for health care services provided to indigents patients. Invoices which have been presented to the County and have not been paid by the County are estimated to be approximately $739,899,327 as of September 30, 2021. The invoices are based on a 2003 reenactment of a 1959 special act (the "Special Act") unique to the County that, to this date, has never previously been used to support claims of this nature. The County challenged the constitutionality of the Special Act and initially prevailed at the trial court but on July 6, 2017, the Florida Supreme Court issued an opinion holding that the Special Act did not violate the Florida Constitution. The County filed a Motion for Rehearing which was denied. As a result, the case has been sent back to the Circuit Court in Sarasota and trial was scheduled for November 18, 2019. However, the County petitioned the Second District Court of Appeal for a Writ of Prohibition and a stay of the trial was issued while the Petition is considered. On June 16, 2021, the Second District Court of Appeal issued an order denying the Petition. The matter is currently set for trial during the trial period beginning June 13, 2022. Neither the ruling by the Florida Supreme Court nor the ruling by the Second District Court of Appeal requires the County to reimburse the private hospitals for indigent medical care and the County has additional defenses it will present at trial. 148
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