SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2023 TABLE OF CONTENTS SINGLE AUDIT GRANTS COMPLIANCE SECTION: Sarasota County Board of County Commissioners: Independent Auditor’s 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 ........................................................................................................................... 394 Independent Auditor’s 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 .................................................................................................................... 396 Schedule of Expenditures of Federal Awards and State Financial Assistance............................................................ 401 Notes to the Schedule of Expenditures of Federal Awards and State Financial Assistance ....................................... 404 Schedule of Findings and Questioned Costs Federal Awards Programs and State Financial Assistance Projects.... 406 Affidavit of the Clerk of Circuit Court and County Comptroller – Annual Impact Fee Report....................................... 415 MANAGEMENT LETTERS / ELECTED OFFICIALS’ FINANCIAL STATEMENTS: SARASOTA COUNTY: Management Letter and Comments SARASOTA COUNTY CLERK OF CIRCUIT COURT: Independent Auditor’s Report Financial Statements Management Letter SARASOTA COUNTY PROPERTY APPRAISER: Independent Auditor’s Report Financial Statements Management Letter SARASOTA COUNTY SHERIFF: Independent Auditor’s Report Financial Statements Management Letter SARASOTA COUNTY SUPERVISOR OF ELECTIONS: Independent Auditor’s Report Financial Statements Management Letter SARASOTA COUNTY TAX COLLECTOR: Independent Auditor’s Report Financial Statements Management Letter 8
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