Sarasota County Comprehensive Annual Financial Report 2019

Budgeted Amounts Actual Amounts Variance with Original Final GAAP Basis Final Budget REVENUES Taxes 2,289,014 $ 2,289,014 $ 2,327,797 $ 38,783 $ Permits, fees and special assessments 201,050 201,050 197,988 (3,062) Intergovernmental 520,836 520,836 444,328 (76,508) Charges for services 95 95 - (95) Judgments, fines and forfeits 4,650 4,650 85,102 80,452 Interest income 110,291 110,291 216,057 105,766 Net inc (dec) in fair value of investments - - 94,764 94,764 Miscellaneous 1,774 1,774 - (1,774) Total revenues 3,127,710 3,127,710 3,366,036 238,326 EXPENDITURES Current: Physical environment 3,201,514 3,202,130 2,554,244 647,886 Culture and recreation 531,605 532,221 401,095 131,126 Total expenditures 3,733,119 3,734,351 2,955,339 779,012 Excess (deficiency) of revenues over (under) expenditures (605,409) (606,641) 410,697 1,017,338 OTHER FINANCING SOURCES (USES) Transfers in 730,538 745,705 61,807 (683,898) Transfers out (948,434) (1,609,292) (925,394) 683,898 Total other financing sources and (uses) (217,896) (863,587) (863,587) - Net change in fund balances (823,305) (1,470,228) (452,890) 1,017,338 Fund balances - beginning 8,743,296 8,743,296 8,743,296 - Fund balances - ending 7,919,991 $ 7,273,068 $ 8,290,406 $ 1,017,338 $ Sarasota County, Florida Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual For the Year Ended September 30, 2019 Environmental Resources Special Revenue Fund 189