2023 Sarasota County Annual Comprehensive Financial Report

Governmental activities. Governmental activities resulted in a $68.0 million increase in net position because of current fiscal year activities.  Revenues related to governmental activities increased by $113.7 million, or 16.0 percent. The change in revenue is largely due to the following: o Property tax revenues increased by $47.0 million, or 17.4 percent reflective of the increases in taxable assessed property values. o Local government sales tax revenue increased by $6.9 million, or 6.7 percent, due to continued economic growth. o Capital grants and contributions revenue increased by $10.5 million, or 26.2 percent due to the receipt of grant revenue related to Hurricane Ian recovery. o Operating grants and contributions revenue decreased by $16.2 million or 28.5 percent due to grants related to the American Rescue Plan funds received in the prior year. o Investment earnings revenue increased by $73.2 million due to market changes in the current year compared to the prior year.  Expenses in governmental activities increased approximately $178.4 million, or 31.6 percent. Key factors that contributed to the increase in expenses are identified below. o General government expenses increased by $9.8 million, or 7.7 percent largely due to increases in pension expense. o Public safety expenses increased by $154.3 million, or 57.1 percent mainly due to increases in number of sheriff deputies and employees, design and building construction costs of the Emergency Medical Services training facility, renovation of existing fire stations and sheriff headquarters and upgrading personal protective equipment and vehicles. o Transportation expenses increased by $13.1 million, or 27.6 percent largely due to an increase in project spending. Business-type activities. Business-type activities were responsible for $109.7 million of the total growth in Sarasota County’s net position for the current fiscal year.  Revenues for business-type activities increased by $69.3 million, or 27.4 percent. Key factors that contributed to the increase in revenues are identified below. o Charges for services increased by $30.1 million, or 13.8 percent largely due to overall growth in the County impacting water, wastewater and solid waste charges. o Operating grants and contributions revenue increased by $1.7 million, or 18.7 percent due to an increase of water and wastewater impact fees collected. o Investment earnings revenue increased by $38.4 million due to market changes in current year compared to the prior year.  Expenses for business-type activities decreased by $32.9 million, or 12.7 percent. Key factors that contributed to the increase in expenses are identified below. o The Utility System (water and wastewater utilities) expenses increased by $23.3 million, or 18.6 percent due to increases in water purchases and treatment costs. o The Solid Waste System expenses decreased by $67.8 million, or 83.5 percent due to Phase III of the Central Landfill being completed. The completion of Phase III increased availability by 20.8 million cubic yards and reduced the liability expense by $46.1 million. 36

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