Sarasota County Comprehensive Annual Financial Report 2019

2010 2011 2012 2013 GENERAL FUND Reserved for advance funds 64,000 $ - $ - $ - $ Unreserved, designated for, reported in: Compensated absences 9,740,569 - - - Financial reserves policy 83,689,895 - - - Unreserved 49,469,218 - - - Nonspendable - 48,000 382,000 16,000 Restricted - 1,058,599 276,064 180,020 Committed - 49,851,201 48,787,612 41,427,721 Assigned - 42,789,894 41,504,828 54,776,316 Unassigned - 55,172,440 48,751,643 29,467,388 Subtotal general fund 142,963,682 $ 148,920,134 $ 139,702,147 $ 125,867,445 $ ALL OTHER GOVERNMENTAL FUNDS Reserved for encumbrances 57,803,224 $ - $ - $ - $ Reserved for inventories 314,895 - - - Reserved for debt service 13,712,413 - - - Reserved for endowments 1,461,198 - - - Unreserved, designated for, reported in: Compensated absences 3,496,853 - - - Financial reserves policy 20,197,314 - - - Unreserved, reported in: Special Revenue Funds 126,520,510 - - - Debt Service Funds 2,548,856 - - - Capital Projects Funds 215,618,179 - - - Permanent Funds 21,824 - - - Nonspendable - 1,754,455 1,831,620 1,808,191 Restricted - 349,206,613 344,161,219 330,517,722 Committed - 44,407,381 46,615,291 44,716,952 Assigned - 48,219 201,282 182,240 Unassigned - - (57,928) (124,301) Subtotal all other governmental funds 441,695,266 $ 395,416,668 $ 392,751,484 $ 377,100,804 $ Note: Fund balance classifications have been revised due to the implementation of GASB Statement 54 in fiscal year 2011. Fiscal Year Sarasota County, Florida Fund Balances, Governmental Funds Last Ten Fiscal Years 262