Sarasota County Comprehensive Annual Financial Report 2020

Sarasota County, Florida Fund Balances, Governmental Funds Last Ten Fiscal Years Fiscal Year 2011 2012 2013 2014 GENERAL FUND Reserved for advance funds $ - $ - $ - $ - Unreserved, designated for, reported in: Compensated absences - - - - Financial reserves policy - - - - Unreserved - - - - Nonspendable 48,000 382,000 16,000 2,143,000 Restricted 1,058,599 276,064 180,020 52,880 Committed 49,851,201 48,787,612 41,427,721 43,685,294 Assigned 42,789,894 41,504,828 54,776,316 44,898,299 Unassigned 55,172,440 48,751,643 29,467,388 17,833,726 Subtotal general fund $ 148,920,134 $ 139,702,147 $ 125,867,445 $ 108,613,199 ALL OTHER GOVERNMENTAL FUNDS Reserved for encumbrances $ - $ - $ - $ - Reserved for inventories - - - - Reserved for debt service - - - - Reserved for endowments - - - - Unreserved, designated for, reported in: Compensated absences - - - - Financial reserves policy - - - - Unreserved, reported in: Special Revenue Funds - - - - Debt Service Funds - - - - Capital Projects Funds - - - - Permanent Funds - - - - Nonspendable 1,754,455 1,831,620 1,808,191 1,785,362 Restricted 349,206,613 344,161,219 330,517,722 350,553,136 Committed 44,407,381 46,615,291 44,716,952 41,659,069 Assigned 48,219 201,282 182,240 472,028 Unassigned - (57,928) (124,301) (110,727) Subtotal all other governmental funds $ 395,416,668 $ 392,751,484 $ 377,100,804 $ 394,358,868 Note: Fund balance classifications have been revised due to the implementation of GASB Statement 54 in fiscal year 2011. 266