SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2021 TABLE OF CONTENTS 7) Long-Term Debt............................................................................................................................................... 111 8) Lease Obligations ............................................................................................................................................ 131 9) Landfill Closure and Postclosure Care Cost.................................................................................................... 131 10) Risk Management............................................................................................................................................ 131 11) Employee Retirement Plans ............................................................................................................................ 132 12) Deferred Compensation Plan .......................................................................................................................... 143 13) Post-Employment Benefits (Other Than Pensions)......................................................................................... 143 14) Contingencies .................................................................................................................................................. 148 15) Subsequent Events ......................................................................................................................................... 149 16) Deficit Fund Balances...................................................................................................................................... 149 17) Tax Abatement ................................................................................................................................................ 150 18) Change in Accounting Principal ...................................................................................................................... 150 Required Supplementary Information: Schedule of Changes in the County’s Net OPEB Liability and Related Ratios ..................................................... 152 Schedule of Contributions for the County’s OPEB Trust Fund.............................................................................. 153 Schedule of Changes in the Sheriff’s Net OPEB Liability and Related Ratios...................................................... 155 Schedule of Proportionate Share of Net Pension Liability ..................................................................................... 156 Schedule of Contributions ...................................................................................................................................... 162 Governmental Funds Financial Statements: Combining and Individual Fund Statements and Other Supplemental Information: Combining Balance Sheet – Nonmajor Governmental Funds ............................................................................... 174 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds ...................................................................................................................... 176 Special Revenue Funds: Subcombining Balance Sheet – Nonmajor Special Revenue Funds........................................................ 178 Subcombining Statement of Revenues, Expenditures and Changes in Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Nonmajor Special Revenue Funds: Balances – Nonmajor Special Revenue Funds ..................................................................................... 184 Transportation Special Revenue Fund ............................................................................................... 190 Building and Zoning Special Revenue Fund ...................................................................................... 191 Tourist Development Special Revenue Fund..................................................................................... 192 Franchise Utilities Special Revenue Fund.......................................................................................... 193 Mosquito Control Special Revenue Fund........................................................................................... 194 Grants in Aid Special Revenue Fund ................................................................................................. 195 Environmental Resources Special Revenue Fund............................................................................. 196 Gifts, Donations and Recreation Special Revenue Fund................................................................... 197 Improvement Districts Special Revenue Fund ................................................................................... 198 Court Improvements Special Revenue Fund ..................................................................................... 199 Street Lighting Districts Special Revenue Fund ................................................................................. 200 Arts in Public Places Special Revenue Fund ..................................................................................... 201 Economic Development Special Revenue Fund ................................................................................ 202 Moving Violation Surcharge Special Revenue Fund .......................................................................... 203 Law Enforcement Special Revenue Fund .......................................................................................... 204 Sheriff’s Special Revenue Fund ........................................................................................................ 205 Clerk’s Special Revenue Fund........................................................................................................... 207 4
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