SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2021 TABLE OF CONTENTS Debt Service Funds: Subcombining Balance Sheet – Nonmajor Debt Service Funds .............................................................. 208 Subcombining Statement of Revenues, Expenditures, and Changes in Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Nonmajor Debt Service Funds: Balances – Nonmajor Debt Service Funds............................................................................................ 212 Bank Term Loans Debt Service Fund ................................................................................................ 216 Commercial Paper Debt Service Fund ............................................................................................... 217 Second Guaranteed Entitlement Series 2013 Fund........................................................................... 218 Infrastructure Sales Surtax Series 2014A, Series 2015, and Series 2018 Fund ............................... 219 Capital Improvement Series 2017 Fund............................................................................................. 220 Capital Improvement Series 2018A Fund .......................................................................................... 221 Capital Improvement Series 2018B Fund .......................................................................................... 222 General Obligation Series 2019, and Series 2020 Fund.................................................................... 223 Capital Improvement Series 2019A Fund .......................................................................................... 224 Capital Improvement Series 2019B Fund .......................................................................................... 225 Capital Improvement Series 2019C Fund .......................................................................................... 226 Capital Improvement Series 2020 Fund............................................................................................. 227 Capital Projects Funds: Subcombining Balance Sheet – Nonmajor Capital Projects Funds.......................................................... 228 Subcombining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Capital Projects Funds ....................................................................................... 230 Permanent Fund: Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Library Endowments ......................................................................................................... 232 Internal Service Funds: Combining Statement of Net Position – Internal Service Funds............................................................................ 234 Combining Statement of Revenues, Expenses, and Changes in Fund Net Position – Internal Service Funds ............................................................................................................. 236 Combining Statement of Cash Flows – Internal Service Funds ............................................................................ 238 Fiduciary Funds: Combining Statement of Fiduciary Net Position – Custodial Funds ...................................................................... 244 Combining Statement of Changes in Fiduciary Net Position – Custodial Funds................................................... 246 STATISTICAL SECTION: Financial Trends: Net Position by Component .......................................................................................................................................... 252 Changes in Net Position ............................................................................................................................................... 254 Fund Balances, Governmental Funds .......................................................................................................................... 258 Changes in Fund Balances, Governmental Funds....................................................................................................... 260 Revenue Capacity: Assessed Value and Estimated Actual Value of Taxable Property .............................................................................. 263 Direct and Overlapping Property Tax Rates................................................................................................................. 264 Principal Property Taxpayers ....................................................................................................................................... 266 Property Tax Levies and Collections ............................................................................................................................ 267 Property Value, Construction, and Bank Deposits ....................................................................................................... 268 Special Assessment Billings and Collections ............................................................................................................... 269 5
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