2023 Sarasota County Annual Comprehensive Financial Report

Sarasota County, Florida Notes to Financial Statements September 30, 2023 The following Internal Service funds ended the year with a deficit balance in unrestricted net position: Information Technology The County’s Information Technology fund reported a negative unrestricted net position of $3,730,503 as of September 30, 2023. This negative balance was a result of the restricting of capital assets. Risk Management The County’s Risk fund reported a negative unrestricted net position of $423,966 as of September 30, 2023. This negative balance was result of an increase in actuarial determined vehicle liability that impacted claims paid. Public Works The Public Works Fund has a negative unrestricted net position of $2,789,193 as of September 30, 2023. This negative balance is due to the application of pension related accounts as defined in GASB 68. NOTE 16. TAX ABATEMENT Sarasota County has entered into certain agreements that involve tax abatements authorized by Article VII, Section 3 of the Constitution of the State of Florida, and, Section 196.1995 Florida Statutes. The following table outlines the key information regarding the entities involved and the type and amount of taxes abated during the fiscal year ended September 30, 2023. Contracted Entity Abatement Program Type of Tax Abated Amount of Tax Abated Commitment By Contracted Entity Harmar Exemption Ad Valorem 924 $ Facility Expansion Codeware, Inc. Exemption Ad Valorem 19,050 $ Facility Expansion King Plastic Corporation Exemption Ad Valorem 2,399 $ Facility Expansion . Ad Valorem 29,195 $ Facility Expansion` Exemption PGT Industries 157

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