SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2021 TABLE OF CONTENTS Coverage of Guaranteed Entitlement for All Counties by Revenue Sharing Trust Fund Receipts for All Counties ......................................................................................................................................... 270 Coverage of Guaranteed Entitlement for Sarasota County by Revenue Sharing Trust Fund Receipts for Sarasota County.................................................................................................................................. 271 State of Florida and Sarasota County Historical Sales Tax Collections....................................................................... 272 State of Florida and Sarasota County Historical Local Government Half-Cent Sales Tax .......................................... 273 Sarasota County and Municipalities Percentage Distributions of Statewide Half-Cent Sales Tax Revenues ............. 275 Debt Capacity: Ratios of Outstanding Debt by Type............................................................................................................................. 276 Direct and Overlapping Governmental Activities Debt Coverage of Maximum Annual Debt Service Requirement by Local Government ................................................................................................. 278 Legal Debt Margin Information ..................................................................................................................................... 279 Pledged-Revenue Coverage ........................................................................................................................................ 280 Half-Cent Sales Tax Revenues ............................................................................................................................... 287 Demographic and Economic Information: Demographic and Economic Statistics ......................................................................................................................... 288 Principal Employers ...................................................................................................................................................... 289 Top Ten Manufacturers ................................................................................................................................................ 290 Miscellaneous Statistics ............................................................................................................................................... 291 Operating Information: Full-Time Equivalent County Government Employees by Function/Program .............................................................. 293 Operating Indicators by Function/Program................................................................................................................... 294 Capital Assets Statistics by Function/Program............................................................................................................. 296 OTHER SUPPLEMENTAL INFORMATION: Summary Schedule of Revenues, Expenditures and Changes in Fund Balances – General Fund................................... 300 Assessed Value of Taxable Property.................................................................................................................................. 301 Pro Forma Debt Service Coverage – Limited Ad Valorem Tax Bonds, Series 2005, Series 2010 and Series 2014 ......... 302 Commercial Paper - Specific Borrowings ........................................................................................................................... 303 Communication Services Tax Revenue Bonds Series 2010, and Communication Services Tax Revenue Refunding Note, Series 2014 and 2015 Continuing Disclosure..................................................................................................... 304 Infrastructure Sales Surtax Revenue Bonds, Series 2014, 2015 and 2018 Continuing Disclosure and Infrastructure Sales Surtax Revenue Note, 2020......................................................................................................... 305 Pro Forma Debt Service Coverage - Second Guaranteed Entitlement Revenue Bonds Series 2013 ............................... 307 Utility Bond Issue Continuing Disclosure ............................................................................................................................ 308 Schedule of Changes in the County’s Net OPEBLiability and Related Ratios .................................................................. 316 Schedule of Contributions for the County’s OPEB Trust Fund........................................................................................... 317 Schedule of Changes in the Sheriff’s Net OPEB Liability and Related Ratios ................................................................... 318 General Obligation Bonds – Description............................................................................................................................. 319 General Government – Revenue Bonds – Description: Revenue Bond Issues................................................................................................................................................... 320 Enterprise Funds – Revenue Bonds – Description: Utility System Revenue Bonds ..................................................................................................................................... 324 General Obligation Bonds – Debt Service Requirements to Maturity: Summary of Debt Service – General Obligation Bonds ............................................................................................... 326 General Obligation Bonds, Series 2019 ....................................................................................................................... 327 General Obligation Bonds, Series 2020 ....................................................................................................................... 328 General Government – Revenue Bonds – Debt Service Requirements to Maturity: Summary of Debt Service – Revenue Bonds ............................................................................................................... 329 6
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