2023 Sarasota County Annual Comprehensive Financial Report

Sarasota County, Florida Notes to Financial Statements September 30, 2023 Construction in progress for the Stormwater Utility at year-end consisted of $1,503,495 in design and construction of Stormwater management improvements in various basins throughout the County. The County has capital assessments to finance these improvements. Construction in progress for Transit at year-end consisted of $2,040,471 in costs related to public transportation projects. These projects are funded through capital grants. C. COMMITMENTS As of September 30, 2023, the County had open construction commitments totaling $367,094,999 for the following funds: D. DEPRECIATION OR AMORTIZATION Depreciation or amortization expense was charged to functions of the County as follows: Governmental Activities Debt Proceeds Fund $ 4,893,948 Infrastructure One Cent Sales Tax Capital Projects Fund 47,800,395 Nonmajor capital projects funds 64,392,044 Total commitments - govermental activities $ 117,086,387 Business-type Activities Utility System $ 237,585,478 Solid Waste System 5,798,449 Stormwater Utility 1,218,408 Transportation Authority 5,406,277 Total commitments - business-type activities $ 250,008,612 Governmental Activities General government $ 15,202,560 Public safety 7,978,668 Physical environment 2,590,102 Transportation 39,239,762 Economic environment 3,956 Human services 146,385 Culture and recreation 13,844,946 Internal service funds 17,703,805 Total depreciation expense – governmental activities $ 96,710,184 Business-type Activities Utility System $ 33,124,433 Solid Waste System 4,841,626 Stormwater Utility 5,954,087 Transit 3,041,453 Total depreciation expense – business-type activities $ 46,961,599 110

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