Sarasota County Comprehensive Annual Financial Report 2019

Sarasota County, Florida Notes to Financial Statements September 30, 2019 Balance 9/30/2018 Additions Deletions Balance 9/30/2019 Business-type Activities Capital assets, not being depreciated or amortized: Land Utility System $ 19,401,356 $ 274,110 $ 118,325 $ 19,557,141 Solid Waste System 27,609,210 - - 27,609,210 Stormw ater Utility 15,155,863 - - 15,155,863 Transportation Authority 2,265,535 - - 2,265,535 Total 64,431,964 274,110 118,325 64,587,749 Right of Way/Easements Utility System 539,086 196,500 - 735,586 Total 539,086 196,500 - 735,586 Construction In Progress Utility System 15,459,472 20,144,115 11,980,715 23,622,872 Solid Waste System 882,852 571,022 74,657 1,379,217 Stormw ater Utility 1,129,466 1,220,707 1,113,559 1,236,614 Transportation Authority - 748,027 748,027 - Total 17,471,790 22,683,871 13,916,958 26,238,703 Total capital assets, not being depreciated or amortized 82,442,840 23,154,481 14,035,283 91,562,038 Capital assets, being depreciated or amortized: Buildings and building improvements Utility System 108,840,373 - - 108,840,373 Solid Waste System 5,287,196 - - 5,287,196 Stormw ater Utility 588,920 - - 588,920 Transportation Authority 9,463,109 - - 9,463,109 Total 124,179,598 - - 124,179,598 Equipment Utility System 53,612,257 233,144 48,633 53,796,768 Solid Waste System 530,748 21,073 27,615 524,206 Stormw ater Utility 524,969 11,230 29,244 506,955 Transportation Authority 37,063,084 392,397 3,859,082 33,596,399 Total 91,731,058 657,844 3,964,574 88,424,328 Infrastructure Utility System 915,688,468 22,729,906 - 938,418,374 Solid Waste System 103,639,541 74,657 - 103,714,198 Stormw ater Utility 148,911,646 1,303,323 - 150,214,969 Transportation Authority 6,834,770 564,281 - 7,399,051 Total 1,175,074,425 24,672,167 - 1,199,746,592 Software Transportation Authority 1,964,685 - - 1,964,685 Total 1,964,685 - - 1,964,685 Water, Timber Rights Utility System 27,027,363 - - 27,027,363 Total 27,027,363 - - 27,027,363 Total capital assets, being depreciated or amortized $ 1,419,977,129 $25,330,011 $ 3,964,574 $ 1,441,342,566 105