Sarasota County Comprehensive Annual Financial Report 2019

Sarasota County, Florida Notes to Financial Statements September 30, 2019 Construction in progress for governmental activities represented the following: Construction in progress for general government at year end consisted of $92,037,437 in public safety, physical environment, transportation, and parks and recreation related capital improvements. Construction in progress for information technology at year end consisted of $2,507,476 in design and installation of enterprise-wide management information systems and land information systems. C. COMMITMENTS As of September 30, 2019, the County had open construction commitments totaling $94,421,374 for the following funds: D. DEPRECIATION Depreciation expense was charged to functions of the County as follows: Governmental Activities Debt Proceeds Fund 4,540,032 $ Infrastructure One Cent Sales Tax Capital Projects Fund 14,186,863 Nonmajor capital projects funds 46,521,163 Total commitments - governmental activities 65,248,058 $ Business-type Activities Utility System 27,182,143 $ Solid Waste System 1,062,120 Stormwater Utility 768,443 Transportation Authority 160,610 Total commitments - business-type activities 29,173,316 $ Governmental Activities General government $ 9,316,522 Public safety 7,059,760 Physical environment 2,209,847 Transportation 42,962,715 Economic environment 3,956 Human services 239,248 Culture and recreation 12,142,703 Internal service funds 13,385,986 Total depreciation expense – governmental activities $ 87,320,737 Business-type Activities Utility System $ 28,409,254 Solid Waste System 3,028,818 Stormwater Utility 6,421,619 Transportation Authority 5,064,683 Total depreciation expense – business-type activities $ 42,924,374 107