Sarasota County Comprehensive Annual Financial Report 2020

Sarasota County, Florida Notes to Financial Statements September 30, 2020 Construction in progress for governmental activities represented the following: Construction in progress for general government at year end consisted of $121,371,070 in public safety, physical environment, transportation, and parks and recreation related capital improvements. Construction in progress for information technology at year end consisted of $3,295,698 in design and installation of enterprise-wide management information systems and land information systems. C. COMMITMENTS As of September 30, 2020, the County had open construction commitments totaling $90,602,532 for the following funds: Governmental Activities Debt Proceeds Fund Infrastructure One-Cent Sales Tax Capital Projects Fund Nonmajor Capital Projects Funds Total commitments – governmental activities $ $ 40,891,683 9,560,396 21,426,179 71,878,258 Business-type Activities Utility System Solid Waste System Stormwater Utility Transportation Authority Total commitments - business-type activities $ $ 17,498,555 741,333 422,535 61,851 18,724,274 D. DEPRECIATION OR AMORTIZATION Depreciation or amortization expense was charged to functions of the County as follows: Governmental Activities General government $ 9,066,027 Public safety 9,983,762 Physical environment 2,156,430 Transportation 44,374,872 Economic environment 3,956 Human services 584,782 Culture and recreation 12,722,166 Internal service funds 14,360,094 Total depreciation expense – governmental activities $ 93,252,089 Business-type Activities Utility System $ 36,602,240 Solid Waste System 3,064,183 Stormwater Utility 6,216,854 Transportation Authority 3,385,566 Total depreciation expense – business-type activities $ 49,268,843 110