Sarasota County Comprehensive Annual Financial Report 2020

Sarasota County, Florida Combining Balance Sheet Nonmajor Governmental Funds September 30, 2020 Special Debt Capital Revenue Service Projects ASSETS Cash and investments $ 100,140,054 $ 3,535,344 $ 138,167,756 Accounts receivable - other 139,314 48,398 - Interest receivable 114,151 50,649 152,480 Intergovernmental receivable 6,384,727 150,327 3,067,034 Loans receivable 5,230,617 - - Inventories 512,707 - - Prepaid items 983 - - Total assets $ 112,522,553 $ 3,784,718 $ 141,387,270 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities: Accounts payable $ 1,432,003 $ 41,000 $ 831,004 Wages and benefits payable 1,076,544 - 1,669 Contracts and retainages payable 4,553,947 - 6,781,164 Due to other funds 1,123,834 - 2,758,108 Intergovernmental payable 896,584 - - Unearned revenue 1,242,157 - - Deposits 137,240 - - Total liabilities 10,462,309 41,000 10,371,945 DEFERRED INFLOWS OF RESOURCES Unavailable revenue 4,027,627 - - Total deferred inflows of resources 4,027,627 - - Fund balances: Nonspendable 512,707 - - Restricted 82,093,291 3,743,718 117,101,707 Committed 15,426,619 - 13,913,618 Total fund balances 98,032,617 3,743,718 131,015,325 Total liabilities, deferred inflows of resources and fund balances $ 112,522,553 $ 3,784,718 $ 141,387,270 170