Sarasota County Comprehensive Annual Financial Report 2019

2010 2011 2012 2013 GOVERNMENTAL ACTIVITIES Net investment in capital assets 1,115,786,647 $ 1,128,703,347 $ 1,103,461,775 $ 1,108,355,534 $ Restricted for capital projects 158,739,000 108,891,498 111,117,842 113,671,528 Restricted for special revenues 150,529,572 137,948,783 - - Restricted for enabling legislation - - 130,920,472 133,614,322 Restricted for special revenues-other - - 17,638,697 23,670,888 Restricted for debt service - 15,596,315 17,267,612 15,657,473 Restricted for other purposes nonexpendable 1,483,022 1,461,198 1,492,710 1,492,710 Restricted for other purposes 22,533,269 9,474,348 8,181,431 8,349,505 Unrestricted 101,931,115 161,922,639 170,162,431 147,246,419 Subtotal governmental activities net position 1,551,002,625 1,563,998,128 1,560,242,970 1,552,058,379 BUSINESS-TYPE ACTIVITIES Net investment in capital assets 496,443,229 508,998,596 523,552,208 524,816,805 Restricted for capital projects 33,214,359 26,162,299 25,863,094 22,034,528 Restricted for renewal and replacement 2,500,000 2,500,000 2,500,000 2,500,000 Restricted for other purposes 5,069,666 7,231,305 8,087,777 6,607,380 Unrestricted 174,665,022 210,638,486 226,222,546 257,243,081 Subtotal business-type activities net position 711,892,276 755,530,686 786,225,625 813,201,794 PRIMARY GOVERNMENT Net investment in capital assets 1,612,229,876 1,637,701,943 1,627,013,983 1,633,172,339 Restricted for capital projects 191,953,359 135,053,797 136,980,936 135,706,056 Restricted for special revenues 150,529,572 137,948,783 - - Restricted for enabling legislation - - 130,920,472 133,614,322 Restricted for special revenues-other - - 17,638,697 23,670,888 Restricted for debt service - 15,596,315 17,267,612 15,657,473 Restricted for renewal and replacement 2,500,000 2,500,000 2,500,000 2,500,000 Restricted for other purposes nonexpendable 1,483,022 1,461,198 1,492,710 1,492,710 Restricted for other purposes 27,602,935 16,705,653 16,269,208 14,956,885 Unrestricted 276,596,137 372,561,125 396,384,977 404,489,500 Total primary government net position 2,262,894,901 $ 2,319,528,814 $ 2,346,468,595 $ 2,365,260,173 $ Fiscal Year Sarasota County, Florida Net Position by Component Last Ten Fiscal Years (accrual basis of accounting) 256