SARASOTA COUNTY, FLORIDA ANNUAL COMPREHENSIVE FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2023 TABLE OF CONTENTS 7) Long-Term Debt............................................................................................................................................... 116 8) Landfill Closure and Postclosure Care Cost.................................................................................................... 138 9) Risk Management............................................................................................................................................ 138 10) Employee Retirement Plans ............................................................................................................................ 139 11) Deferred Compensation Plan .......................................................................................................................... 150 12) Post-Employment Benefits (Other Than Pensions)......................................................................................... 150 13) Contingencies .................................................................................................................................................. 155 14) Subsequent Events ......................................................................................................................................... 156 15) Deficit Fund Balances...................................................................................................................................... 156 16) Tax Abatement ................................................................................................................................................ 157 Required Supplementary Information: Schedule of Changes in the Countys Net OPEB Liability and Related Ratios ..................................................... 160 Schedule of Contributions for the Countys OPEB Trust Fund .............................................................................. 162 Schedule of Changes in the Sheriffs Total OPEB Liability and Related Ratios.................................................... 164 Schedule of Proportionate Share of Net Pension Liability ..................................................................................... 166 Schedule of Contributions ...................................................................................................................................... 172 Governmental Funds Financial Statements: Combining and Individual Fund Statements and Other Supplemental Information: Combining Balance Sheet Nonmajor Governmental Funds ............................................................................... 184 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds ...................................................................................................................... 186 Special Revenue Funds: Subcombining Balance Sheet Nonmajor Special Revenue Funds........................................................ 188 Subcombining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds ..................................................................................... 194 Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual Nonmajor Special Revenue Funds: Transportation Special Revenue Fund ............................................................................................... 200 Building and Zoning Special Revenue Fund ...................................................................................... 201 Tourist Development Special Revenue Fund..................................................................................... 202 Franchise Utilities Special Revenue Fund.......................................................................................... 203 Mosquito Control Special Revenue Fund........................................................................................... 204 Grants in Aid Special Revenue Fund ................................................................................................. 205 Environmental Resources Special Revenue Fund............................................................................. 206 Gifts, Donations and Recreation Special Revenue Fund................................................................... 207 Improvement Districts Special Revenue Fund ................................................................................... 208 Court Improvements Special Revenue Fund ..................................................................................... 209 Street Lighting Districts Special Revenue Fund ................................................................................. 210 Arts in Public Places Special Revenue Fund...................................................................................... 211 Economic Development Special Revenue Fund ................................................................................ 212 Moving Violation Surcharge Special Revenue Fund .......................................................................... 213 Mental Healthcare Special District Fund ............................................................................................ 214 Law Enforcement Special Revenue Fund .......................................................................................... 215 Sheriffs Special Revenue Fund ........................................................................................................ 216 Clerks Special Revenue Fund ........................................................................................................... 217 4
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