2023 Sarasota County Annual Comprehensive Financial Report

Sarasota County, Florida Notes to Financial Statements September 30, 2023 As of September 30, 2023, the Debt Service Funds had the following amounts available to pay general obligation bonds ($590,033), revenue bonds ($485,817), notes and loan ($1,929,385) and commercial paper ($76,600). Business-type Activities Year Ending September 30 Enterprise Notes and Loans Payable Enterprise Revenue Bonds Total Interest Total Principal and Interest 2024 $10,005,000 $4,740,000 $18,553,594 $33,298,594 2025 6,045,000 6,700,000 18,234,365 30,979,365 2026 4,440,000 6,540,000 17,912,923 28,892,923 2027 3,630,000 6,755,000 17,615,794 28,000,794 2028 3,695,000 8,285,000 17,317,128 29,297,128 2029-2033 15,490,000 51,575,000 79,939,560 147,004,560 2034-2038 12,695,000 64,855,000 66,069,497 143,619,497 2039-2043 4,390,000 81,145,000 48,710,254 134,245,254 2044-2048 - 70,730,000 30,344,413 101,074,413 2049-2053 - 73,510,000 10,101,888 83,611,888 60,390,000 374,835,000 $324,799,416 $760,024,416 Plus: Unamortized bond premium - 46,392,756 Net Debt $60,390,000 $421,227,756 F. Conduit Debt Obligations Conduit debt obligations are certain limited-obligation revenue bonds or similar debt instruments issued for the specific purpose of providing capital financing for a specific third party that is not a part of the County’s financial reporting entity. To provide financial assistance to private-sector entities for the acquisition and construction of industrial and commercial facilities deemed to be in the public interest, the County has issued Industrial Development Bonds. The County is authorized by the provisions of Chapter 159, Part II, Florida Statutes to make and execute financing agreements, contracts, deeds and other instruments to finance the acquisition, construction and equipping of projects that may be able to promote effective and efficient pollution control in the County by issuing revenue bonds. On September 30, 2023, there were four series of Industrial Revenue Bonds outstanding, with an aggregate principal amount payable of $36,380,388. The Sarasota County Health Facilities Authority was created by County Ordinance No. 77-52, enacted by the Board of County Commissioners of Sarasota County on June 21, 1977, pursuant to the provisions of the Health Facilities Authorities Law, Section 154.201 et seq., Florida Statutes. Pursuant to the Act, the Authority is authorized to acquire, construct and equip projects suitable for use by not-for-profit health facilities in the provision of nursing and like care services; to issue its revenue bonds to finance and refinance the cost of such projects; and to secure such revenue bonds by a pledge of the revenues derived from the projects and by mortgages and security interests in such projects. The Authority has no taxing power and approval by the Board of County Commissioners is required prior to the creation of any indebtedness by the Authority. On September 30, 2023, there were five series of Health Facilities Authority Bonds outstanding, with an aggregate principal amount payable of $169,694,456. 131

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