Sarasota County Comprehensive Annual Financial Report 2019

Governmental Funds Nonmajor Special Revenue Funds Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes. Transportation - To account for the operation of the administration, highway maintenance, traffic and engineering divisions of the Transportation Department. Building and Zoning - To account for the operation of the administration and development services divisions of the Building Department. Tourist Development - To account for proceeds of the Tourist Development Tax. Franchise Utilities - To account for the proceeds of utility taxes collected within the County. Mosquito Control - To account for the operations relative to mosquito control activities. Grants in Aid - To account for ad valorem taxes and Choose Life license plate fees used for the Grants-In-Aid program to non-profit organizations that operate children, adoption and youth services and programs. Federal, State and Local Grants - To account for receipt of federal, state and local grants restricted for specific purposes. Environmental Resources - To account for the 50-cent surcharge per auto tag issued for air quality programs, to account for ad valorem taxes used for the operating portion of environmentally sensitive land acquisitions, and to account for fines received for violations of the Sarasota County tree removal ordinance and Air and Water Pollution Code. Gifts, Donations and Recreation - To account for gifts and donations made to the County for specific purposes and to account for special interest/events related to recreation. Improvement Districts - To account for monies collected for the improvement of a specific area within the County. Court Improvements - To account for monies to be used for the provision and maintenance of court facilities and equipment. Street Lighting Districts - To account for the operation of supplying street lighting to specific areas in the County. Arts in Public Places - To account for the allocation of one percent of eligible construction funds to be used to purchase or commission art for government facilities. Economic Development - To account for funds used for community redevelopment and promotion of industrial development within the County. Moving Violation Surcharge - To account for proceeds of the $12.50 surcharge per moving violation. 163