2023 Sarasota County Annual Comprehensive Financial Report

20 Business-type Activities Enterprise Funds 6 13 13 Major Major Major Utility Solid Waste Stormwater System System Utility OPERATING REVENUES Charges for services $ 5,972,800 $ 67,485,967 $ 24,864,522 Water sales 56,241,176 - - Wastewater treatment charges 91,054,863 - - Other revenue 1,275,076 315,147 69,250 Total operating revenues 154,543,915 67,801,114 24,933,772 OPERATING EXPENSES Personnel services 23,097,305 3,234,203 8,470,881 General and administrative 6,884,463 51,347,975 12,181,140 Water treatment and distribution 43,597,665 - - Wastewater collection and treatment 30,673,621 - - Landfill closure and post closure - (46,013,785) - Claims paid - - - Depreciation and amortization 33,124,433 4,841,626 5,954,087 Total operating expenses 137,377,487 13,410,019 26,606,108 Operating income (loss) 17,166,428 54,391,095 (1,672,336) NON-OPERATING REVENUES (EXPENSES) Operating grants 70,974 - 43,804 Interest income 8,755,269 3,094,835 888,203 Net inc (dec) in fair value of investments 3,415,355 1,701,960 279,461 Interest expense (15,333,759) (773,511) - Debt issuance costs (294,772) - - Other non-operating revenues (expense) - - - Gain (loss) on disposition of assets - - - Total non-operating revenues (expenses) (3,386,933) 4,023,284 1,211,468 Income (loss) before contributions and transfers 13,779,495 58,414,379 (460,868) Capital contributions 40,852,091 - 715,208 Transfers in 13,000 - - Transfers out (7,685,179) (473,018) (374,557) Change in net position 46,959,407 57,941,361 (120,217) Net position - beginning 764,301,353 122,277,885 105,954,613 Net position - ending $ 811,260,760 $ 180,219,246 $ 105,834,396 The notes to the financial statements are an integral part of this statement. Statement of Revenues, Expenses and Changes in Fund Net Position Sarasota County, Florida Proprietary Funds For the Year Ended September 30, 2023 68

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