Sarasota County Comprehensive Annual Financial Report 2019

SARASOTA COUNTY, FLORIDA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED SEPTEMBER 30, 2019 TABLE OF CONTENTS Enterprise Funds – Revenue Bonds – Description: Utility System Revenue Bonds ..................................................................................................................................... 332 General Obligation Bonds – Debt Service Requirements to Maturity................................................................................. 334 General Government – Revenue Bonds – Debt Service Requirements to Maturity: Summary of Debt Service– Revenue Bonds................................................................................................................ 335 Second Guaranteed Entitlement Revenue Bonds, Series 2013 .................................................................................. 336 Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2014 ......................................................................... 337 Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2015 ......................................................................... 338 Capital Improvement Revenue Bonds, Series 2017 .................................................................................................... 339 Infrastructure Sales Surtax Revenue Refunding Bonds, Series 2018 ......................................................................... 340 Capital Improvement Revenue Refunding Bonds, Series 2018A ................................................................................ 341 Capital Improvement Revenue Refunding Bonds, Series 2018B ................................................................................ 342 Capital Improvement Revenue Bonds, Series 2019A.................................................................................................. 343 Capital Improvement Revenue Refunding Bonds, Series 2019B ................................................................................ 344 Capital Improvement Revenue Refunding Bonds, Series 2019C ................................................................................ 345 Enterprise Funds – Revenue Bonds – Debt Service Requirements to Maturity: Utility System Revenue Refunding Bonds, Series 2011A............................................................................................ 346 Utility System Revenue Refunding Bonds, Series 2011B............................................................................................ 347 Utility System Revenue Bonds, Series 2013................................................................................................................ 348 Utility System Revenue Bonds, Series 2016A ............................................................................................................. 349 Utility System Revenue Refunding Bonds, Series 2016B............................................................................................ 350 Utility System Revenue Refunding Bonds, Series 2019A............................................................................................ 351 General Government – Bank Term Loans – Description: Bank Term Loans ......................................................................................................................................................... 352 Enterprise Funds – Bank Term Loans – Description: Utility System Revenue Refunding Note, Series 2012 ................................................................................................. 355 Subordinate Utility System Revenue Refunding Note, Series 2012 ............................................................................ 356 Utility System Revenue Refunding Note, Series 2015 ................................................................................................. 357 Solid Waste System Revenue Refunding Note, Series 2015 ..................................................................................... 358 General Government – Bank Term Loans – Debt Service Requirements to Maturity: Summary of Debt Service – Bank Term Loans ............................................................................................................ 359 Bank Term Revenue Note, Series 2013A .................................................................................................................... 360 Bank Term Revenue Note, Series 2014A .................................................................................................................... 361 Communication Services Tax Revenue Refunding Note, Series 2014........................................................................ 362 Five-Cent Local Option Fuel Tax Revenue Refunding Note, Series 2014................................................................... 363 Bank Term Revenue Note, Series 2014B .................................................................................................................... 364 Limited Ad Valorem Tax Refunding Bond, Series 2014 ............................................................................................... 365 Communications Services Tax Revenue Refunding Note, Series 2015 ...................................................................... 366 Enterprise Funds – Bank Term Loans – Debt Service Requirements to Maturity: Utility System Revenue Refunding Note, Series 2012 ................................................................................................. 367 Subordinate Utility System Revenue Refunding Note, Series 2012 ............................................................................ 368 Utility System Revenue Refunding Note, Series 2015 ................................................................................................. 369 Solid Waste System Revenue Refunding Note, Series 2015 ...................................................................................... 370 7