2021 IMPACT Report - Sarasota County, FL

BUDGET Sarasota County’s total adopted budget for fscal year 2021, which is the fnancial plan for funding all operations, totaled $1.3 billion. This includes elected and appointed ofcials, all Board of County Commissioner Core and Support Services, and also includes funding for personal services, non-personal services, operating, and capital funding required to maintain the adopted level of service. The fscal year 2021 total adopted budget increased by 1.0 percent over the previous year. FUND TYPES A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specifc activity or objective. Sarasota County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with fnance-related legal requirements. By law, each fund type must be balanced and may not show a defcit. General Fund– Accounts for the County’s primary operating fund that pays for government operations. Special Revenue Funds – Account for specifc revenues that are legally restricted to expenditures for particular purposes. Debt Service Funds – Account for the accumulation of resources for, and the payment of, general long term debt principal and interest. Capital Projects Funds – Account for the acquisition and construction of major capital facilities other than those fnanced by proprietary and trust funds. Permanent Funds – Account for resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the County’s programs. Enterprise Funds – Account for any activity for which a fee is charged to external users for goods or services. Internal Service Funds – Account for the fnancing of goods or services provided by one department or agency to other departments or agencies of the government and to other governmental units, on a cost reimbursement basis. *Capital Improvement Program Includes Capital and Debt Service Source: Sarasota County Annual Budget FY21. BUDGET BY FUND TYPE Last Three Fiscal Years Millions $600 $500 $400 $300 $200 $100 0 General Fund Special Debt Service Capital Permanent Enterprise Internal Revenue Fund Fund Projects Funds Funds Funds Service Funds 2019 2020 2021 12 Impact Report 2021

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