SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2021 TABLE OF CONTENTS Second Guaranteed Entitlement Revenue Bonds, Series 2013 .................................................................................. 330 Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2014 ......................................................................... 331 Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2015 ......................................................................... 332 Capital Improvement Revenue Bonds, Series 2017 .................................................................................................... 333 Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2018 ......................................................................... 334 Capital Improvement Revenue Refunding Bonds, Series 2018A ................................................................................ 335 Capital Improvement Revenue Refunding Bonds, Series 2018B ................................................................................ 336 Capital Improvement Revenue Bonds, Series 2019A .................................................................................................. 337 Capital Improvement Revenue Refunding Bonds, Series 2019B ................................................................................ 338 Capital Improvement Revenue Refunding Bonds, Series 2019C ................................................................................ 339 Capital Improvement Revenue Bonds, Series 2020 .................................................................................................... 340 Enterprise Funds – Revenue Bonds – Debt Service Requirements to Maturity: Summary of Debt Service – Utility System Revenue Bonds ........................................................................................ 341 Utility System Revenue Refunding Bonds, Series 2011B ............................................................................................ 342 Utility System Revenue Bonds, Series 2013 ................................................................................................................ 343 Utility System Revenue Bonds, Series 2016A ............................................................................................................. 344 Utility System Revenue Refunding Bonds, Series 2016B ............................................................................................ 345 Utility System Revenue Refunding Bonds, Series 2019A ............................................................................................ 346 Utility System Revenue Refunding Bonds, Series 2020A ............................................................................................ 347 Utility System Revenue Refunding Bonds, Series 2020B ............................................................................................ 349 General Government – Bank Term Loans – Description: Bank Term Loans ......................................................................................................................................................... 350 Enterprise Funds – Bank Term Loans – Description: Utility System and Solid Waste System Notes ............................................................................................................. 352 General Government – Bank Term Loans – Debt Service Requirements to Maturity: Summary of Debt Service – Bank Term Loans ............................................................................................................ 354 Bank Term Revenue Note, Series 2013A .................................................................................................................... 355 Bank Term Revenue Note, Series 2014A .................................................................................................................... 356 Communication Services Tax Revenue Refunding Note, Series 2014 ........................................................................ 357 Five-Cent Local Option Fuel Tax Revenue Refunding Note, Series 2014................................................................... 358 Bank Term Revenue Note, Series 2014B .................................................................................................................... 359 Limited Ad Valorem Tax Refunding Bond, Series 2014 ............................................................................................... 360 Communications Services Tax Revenue Refunding Note, Series 2015 ...................................................................... 361 Infrastructure Sales Surtax Revenue Note, Series 2020.............................................................................................. 362 Enterprise Funds – Bank Term Loans – Debt Service Requirements to Maturity: Summary of Debt Service – Utility System and Solid Waste System Notes................................................................ 363 Utility System Revenue Refunding Note, Series 2012 ................................................................................................. 364 Utility System Revenue Refunding Note, Series 2015 ................................................................................................. 365 Solid Waste System Revenue Refunding Note, Series 2015 ...................................................................................... 366 Subordinate Utility System Revenue Refunding Note, Series 2021 ............................................................................ 367 Solid Waste System Revenue note, Series 2021......................................................................................................... 368 SINGLE AUDIT GRANTS COMPLIANCE SECTION: Sarasota County Board of County Commissioners: Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Governmental Auditing Standards..........................................................................................................................370 Independent Auditors’ Report on Compliance for Each Major Federal Program and State Project and Report on Internal Control Over Compliance Required by the Uniform Guidance and Chapter 10.550, Rules of the Auditor General of the State of Florida ...................................................................................................................372 7
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