FY 2013-2014 Budget Packet

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Charleston County PRC

Page 1

FY 2013-2014

Annual Budget

April 12, 2013

Mr. Benjy W. Cooke, Chair

Ms. Mattese Lecque, Vice-Chair

Mr. Andrew Thomas, Secretary-Treasurer

Mr. Jeff Gladwell

Ms. Lisa Steed King

Mr. Wesley Lybrand

Mr. Ravi Sanyal

Mr. Thomas J. ORourke, Executive Director

Mr. David Bennett, Chief Operating Officer

General Operating Budget

Capital Improvements Program Budget

Debt Service Budget

Special Revenue Fund Budget

Enterprise Operating Budget

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Mission StatementThe Charleston County Park and Recreation Commission will improve the

quality of life in Charleston County by offering a diverse system of park

ValuesCharleston County Park and Recreation Commission is making a commitment to a new set of

CORE Values. This effort will ensure that we leave some blue up above and some green on the

ground. Adopting these important values ensures a thriving park system for your children andgrandchildren.

Community Enrichment - Enriching Lives through education and programs.

Stewardship- Preserving and conserving cultural, natural and historical resources.

Fun- Delivering fun to customers.

Diversity- Fostering diverse populations of vendors, employees and customers.

Accessibility- Providing accessibility through affordable options and a variety of offerings.

Quality- Striving for quality throughout the park system.

Health and Wellness - Providing and promoting healthy lifestyle opportunities.

Exceptional Customer Service - Always focusing on you.

Safety- Ensuring safe and secure environments.

Leadership- Providing professional staff development.

Building a Legacy - Maintaining a vision for the future while sustaining a healthy park system.

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Commission History

The Charleston County Park, Recreation and Tourist Commission was created in 1968 as a county special purposedistrict by an act of the South Carolina legislature. The original act was amended in 1972, authorizing the Com-mission to promote Charlestons historical and tourist attractions, to create and operate countywide parks and rec-reation facilities, and to provide technical assistance to existing park and recreation agencies and community

groups. In July 1985, the Commissions tourism function was transferred to the Charleston Trident Chamber ofCommerce. The Charleston County Park and Recreation Commission represents one of the most unique park and

recreation agencies in the State of South Carolina.

The Commission has specific areas of responsibility that are defined through our legislative act. The Commission

is charged with the responsibility to provide park and recreation services, but not to duplicate services provided by

the other municipalities and special recreation districts existing in the area. One of the prime responsibilities of

the Charleston County Park and Recreation Commission is the development of a countywide park system. These

parks are generally of a size and scope that would not be developed by other municipalities and public services

districts. The park system emphasizes passive activities, outdoor recreation, environmental education and public

beach access. Each park facility offers a variety of programming generally directed toward the natural featuresand characteristics of the site. Another prime area of responsibility is the delivery of recreation services for areas

of the county lacking those services. Charleston County Park and Recreation Commission provides these services

through the Community Education Program, a partnership with the Charleston County School District. The staff

and commission of the Charleston County Park and Recreation are committed to maintaining high standards in the

delivery of leisure services and facilities to the citizens of Charleston County.

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Table of Contents

THE BUDGET

The Budget Letter................................................................................................ 9Organizational Chart .......................................................................................... 11

Budget Process...................................................................................................

12

Budget Schedule ................................................................................................ 13Budget Overview ............................................................................................... 14

ACCOUNT SUMMARY

Budget Summary All Funds............................................................................ 23Budget Summary General Operating Fund..................................................... 24Budget Summary Capital Improvement Fund ................................................ 26Budget Summary - Debt Service Fund .............................................................. 28Budget Summary Special Revenue Fund........................................................ 30Budget Summary Enterprise Fund .................................................................. 32

GENERAL OPERATING FUND ...................................................................... 35

Administration ................................................................................................... 36Executive ........................................................................................................... 37Administrative Services ..................................................................................... 38Marketing........................................................................................................... 40Human Resources .............................................................................................. 41Finance............................................................................................................... 42Park & Recreation Services ............................................................................... 43Recreation .......................................................................................................... 44Maintenance....................................................................................................... 46Planning & Resource Management ................................................................... 47Park Operations.................................................................................................. 48

CAPITAL IMPROVEMENT PROGRAM....................................................... 49

Capital Improvement Projects Multi-year Plan ................................................. 50Capital Fleet/Equipment Requests ..................................................................... 51

DEBT SERVICE ................................................................................................. 53

Outstanding Bonded Debt.................................................................................. 54Debt Service Requirements-Update................................................................... 55

SPECIAL REVENUE FUND ............................................................................. 57

Special Revenue Fund Summary ....................................................................... 58

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Table of Contents

ENTERPRISE FUND ......................................................................................... 59

Palmetto Islands County Park............................................................................ 60James Island County Park.................................................................................. 62

North Charleston Wannamaker County Park.................................................... 64Johns Island County Park-Mullet Hall Equestrian Center................................. 66Edisto Island County Park................................................................................. 68Beachwalker Park.............................................................................................. 70Folly Beach County Park................................................................................... 72Isle of Palms County Park................................................................................. 74Lighthouse Heritage Preserve ............................................................................ 76Folly Beach Edwin S. Taylor Fishing Pier........................................................ 78Cooper River Marina ......................................................................................... 80Caw Caw Interpretive Center............................................................................ 82Mount Pleasant Pier........................................................................................... 84McLeod Plantation............................................................................................. 86

Laurel Hill Plantation......................................................................................... 88The Lakehouse at Bulow ................................................................................... 90Old Towne ......................................................................................................... 92Recreation Enterprise......................................................................................... 94Park & Recreation Service Enterprise ............................................................... 96

APPENDIX

Personnel Summary ........................................................................................... 99Glossary ........................................................................................................... 101Budget Estimation of Changes in Fund Balance ............................................. 104Summary of Special Purpose Districts ............................................................ 106Millage History of Special Purpose Districts................................................... 107Commission Members ..................................................................................... 108Charleston County Budget Ordinance 1734 .................................................... 109Directions to Charleston County Parks ............................................................ 111

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This document is organized to provide a picture of the annual budget for Charleston County Park and Recreation

Commission. Beginning with the broadest perspective of all funds combined to specific information by division and

park. The document is arranged in seven sections:

The Budget Is an executive summary of the budget, highlighting the status of the Commission, its accomplishments

and looking ahead to the future. It includes the budget process and an overview of each fund.

Account Summary Has budget summaries for each fund as well as a combined summary for the Commission.

Summaries for each fund shows one-year of actual, the current approved budget and the proposed budget with

explanations of overages/shortages.

General Fund Contains detailed information about each division function within Charleston County PRC.

Comparative financial and budget data, staffing levels and brief descriptions of changes in the upcoming year.

Capital Improvement Program Contains information about the Fleet/Equipment replacement, Bond Construction

and Grants. In the future listing of construction projects will be included.

Debt Service and Reserves Describes the agencys debt service requirements, outstanding debt information and

upcoming events for this funding source.

Special Revenue Fund An overview of anticipated grants and special funding sources for programming that does not

qualify for inclusion in another fund.

Enterprise Fund Contains detailed information about each park operated by the Commission. Comparative financial

and budget data, facility attendance and brief descriptions of changes in the upcoming year.

Appendix Includes a list ing of Personnel ti tles, a Glossary, Commissioner informat ion, website anddirections to our Parks and Facilities. The Budget Ordinance from the Charleston County Council, Millage

history and our Budget estimation of changes in Fund Balance.

How To Use This Book

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The Budget Letter continued...

The Commission has had a long history of protecting the publics park and recreation assets. As of this writing, we are

preparing to renourish the Folly Beach County Park. This highly publicized project made very clear to our Commission

the value of public, lifeguarded, beach access space in Charleston County..

As always, the maintenance of our current facilities is our extreme importance. Most of our park system was built inthe 1990s and has been in relatively new condition, requiring little maintenance. As these facilities have aged, there has

been an increasing need and cost to keep them in satisfactory condition. This budget will continue to allow us to main-

tain our capital assets.

Over the last several years, the Charleston County Park and Recreation Commission has been budgeting Fund Balance

or transfers of funding from other available sources to balance our budget and avoid a request for increased millage. We

have been fortunate that upon the final execution of those budgets we have not had to use as much of our reserves as

budgeted. This fiscal year, we project a deficit in our operations that will be funded by our existing fund balance. As

recommended by the Charleston Countys budget office, we are moving 1/10th of a mil from the Debt Service fund to

the General Operating fund in the 2013-2014 fiscal year.

With the execution of this budget, we feel that our mission of improving the quality of life in Charleston County will

once again be accomplished. We look forward to continuing our positive relationship with Charleston County Council

and staff.

Respectfully submitted,

Tom ORourke,

Executive Director

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Pa

ge11

Charleston County Park & Recreation Commission Organizationa

Executive Director

Citizens of Charleston County

Charleston County Co

Chief Operating Officer

Superintende

Park & Recreation

PlanningDivision

Superintendent ofAdministrative Services

Safety

Recre

Call Center

Charleston County Park & Recreation Commission7 Appointed

Updated 2/29/2012

Executive

Administration

MarketingFinance

GrantsInformationTechnologyFixed AssetsBudgetProcurement

Capital Projects/

SupportHuman

Resources

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The Commission used a hybrid zero-based/program oriented budgeting process. Each budgeting unit is given a target

funding level based upon the previous years funding level. Any new program or new expenditure must be justified

throughout the budgeting process.

The revenue projection for the new fiscal year begins with a zero based approach. The overall goal of the Commission is

to maintain a stable level of taxation on the citizens of Charleston County while keeping services and standards high.

The Commission receives public input through surveys, other correspondence, and monthly public commission meet-

ings.

When each budgeting unit has completed their budget proposal to the Executive Director, the information is inputted into

a computer system for compilation and analysis. Workbooks are printed and used for review and reference during the

budget process.

The budget packet is due to Charleston County April 12, 2013. It is presented to the Countys Finance Committee on

June 4, 2013 by the Executive Director before the first reading of the Budget Ordinances.

A Public hearing by Council will be held on June 11, 2013. Charleston County Citizens, or any other individuals, have

the opportunity to attend the Charleston County Council meeting for the second reading of the ordinance to make a for-

mal comment either for or against the proposed budget.

Third reading of Budget Ordinances by Charleston County Council will be on June 18, 2013 for final approval.

Budget maintenance is a year-round activity for the directors and the Commission. In addition to spending controls, and

position control review, the Executive Director, the Chief Operating Officer, the Superintendent of Administrative Ser-

vices, and the Director of Finance, in the form of a Funds Adjustment, must approve any unbudgeted expenses. Fund

Adjustments of greater than $25,000 require Commission approval. Transfers of any amount in the excess of $25,000 up

to $100,000, approval must be sought from the Charleston County Administrator. Fund Adjustments in the excel of

$100,000 must have approval from the Charleston County Council.

Since Fiscal year 1995-1996, there has been a mid-year budget review by the Budget Office of Charleston County Gov-

ernment.

The Budget Process

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The Budget Schedule

During the past year, Charleston County PRC participated in numerous budget work sessions and reviewed the Proposed

Budget. Numerous budget decisions were brought forward to adopt or amend the proposed budget as originally submit-

ted.

Early July Working copies of the budget are distributed to each Director.

AugustDecember The divisions and departments organize and complete the working copies of the budget and prepare

for the initial budget presentation to the Superintendents of Administrative Services and Park/Recreation Services.

January Each division, department and park presents a proposed budget to the Executive Director, Chief Operating

Officers, the Superintendents and the Finance Director. Line item analysis begins at this point. Major budget issues and

initial budget cuts are addressed.

Late January Final compilation before presentation to the Commission committees.

JanuaryFebruary Committee review of proposed budget. This document represents a modified and balanced version

of the divisional requests versus projected revenues. The Proposed Budget is a product of policy. Staff development as

proposed by budget requests and Committee reviews.

Late March The budget is adopted by the Commission. At this point it is still subject to County Council review and

approval.

Mid-April The adopted Budget goes to County Council for review and approval.

June Three readings of the ordinance are to occur during this time frame and any final adjustments are made to the

Budget by Council request. Council will hold a Public Meeting on the second reading of the ordinance.

June Budgets are published for staff use.

July 1 The Adopted budget takes effect.

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Budget Overview

General Operating Fund Revenue Overview. The General Operating Fund revenues total $13,040,405 for FY 2014.

This is an increase of $259,568 or 2% from the FY 2013 Budget. Charleston County Park and Recreation Commission

receives Ad Valorem Taxes and Recreational Programming Fees to create revenue for the General Fund.

Tax Revenue. Taxes represents 96% of operating revenue for the Commission in the General Fund. The current value

of millage that the Charleston County Park and Recreation Commission receives is set at 4.1 mills; the value of one mill

is estimated at $3,033,084 for FY 2014. Ad Valorem Taxes include current taxes collected, delinquent taxes, Intergov-

ernmental Revenues and TIF Refunds collected by the Charleston County Treasurers office for the Agency. The last

reassessment for Charleston County was in 2012. Millage increased 4% due to moving .1 mill from the Debt Service

Fund. The move reflects updating the Capital Improvements Program for the agency.

Recreational Programming. Recreation Programming represents 3% of operating revenue for the General Operating

Fund. This represents fees collected from Outdoor Recreation, Interpretive Programming, Community and Environmen-

tal Education program. In FY 2014, Recreation will experience decreased revenue 51% due to a change within our

Community Education department. In the past, we have paid instructor fees for the Charleston County School District

who would reimburse us for the expense. The agency updated this process during the FY 2013 year.

Budget OverviewGeneral Fund

Budget Overview. Charleston County Park and Recreation Commission receives 53% of our total income from

Charleston County residents in taxes. The other 47% of the total revenue is collected from recreational programming

fees, admissions, facility/fleet rentals, over-night rentals, concessions, sundry resale, water parks, the Holiday Festival of

Lights, and other special events. During each budget process, staff looks for ways to trim our expenses without cutting

our services to the public. We want each visit to the county parks to be a cherished memory.

-2,000,0004,000,0006,000,0008,000,000

10,000,00012,000,00014,000,000

General FundAd Valorem Taxes - 10 Year Trend

* Estimate

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Budget OverviewGeneral Fund continued...

Intergovernmental Revenue. The Charleston County Park and Recreation Commission, from time to time, contracts

with other governmental agencies to perform work or manage contracts for work on their facilities. That work is similar

to work we perform on similar facilities owned by the Commission. The Commission is reimbursed for the cost of these

projects by the owner of those facilities.

TIF Refunds. There are seven Tax Incremental Financing (TIF) Districts within Charleston County that were created to

fund improvements to those areas and stimulate economic growth. The assessed value of property within those districts

is not separated from other assessed property when determining the Ad Valorem millage for the Charleston County Park

and Recreation Commission. During the Fiscal Year, all tax millage received on property within Charleston County is

remitted to the Charleston County Park and Recreation Commission, including that allocated for the TIF Districts. At

the end of the Fiscal Year, the Charleston County Assessor's Office calculates the value of taxes that should go to the

TIF Districts and forwards that amount to the Charleston County Treasurer's Office. The Charleston County Treasurer

will then withhold future tax collections from the Charleston County Park and Recreation Commission until the full

amount due to the TIF Districts is satisfied. Since the full amount of the tax levy is remitted to the Charleston County

Park and Recreation Commission, that amount is shown as budgeted tax millage. The estimated amount of the future tax

revenue that will be withheld by the Treasurer's Office for the TIF Districts is recorded at a TIF Refund. The amount of

Ad Valorem taxes received by the Agency is the net amount of these two amounts.

Interest Income. The Charleston County Park and Recreation Commission receives interest income from Checking and

Money Market Accounts. Since FY 2006, all interest earned has been posted into the General Fund; past years were split

with the Enterprise Fund. The agency has budgeted to collect $18,000 in the FY 2014 from interest on our accounts.

Other Income. The Commission uses Other Income to record miscellaneous income and miscellaneous programming.

In FY 2013, this revenue represents timber resale at an undeveloped agency property and Junior Lifeguard Camps within

the Safety budget.

Delinquent Taxes. The Charleston County Park and Recreation Commission receives taxes collected by the Charleston

County Treasurer's Office for Delinquent Taxes from past Fiscal Years paid during the current year.

-

200,000

400,000600,000

800,000

1,000,000

General Fund

Recreational Programming - 10 Year Trend

* Estimate

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Transfers Out. The Transfers Out represents funds from the General Fund transferred to other funds within the Agen-

cy. In the FY 2014 budget, the Commission commits $77,000 to the City of Folly Beach to be held in escrow for Folly

Beach Renourishment; this is an annual commitment. This is our second year to transfer from the General Operating to

Capital Improvements Program to help aid purchasing capital equipment and the Facility Repairs & Renovations Pro-

gram.

Capital. Equipment purchased through Capital Equipment/Outlay could not be purchased through a leasing option.

The Agency uses Capital Outlay to maintain county-wide parks and facilities within our system.

Budget OverviewGeneral Fund continued...

General Operating Fund Expenditure Overview. The General Operating Fund expenditures for FY 2014 total

$13,053,789, excluding transfers to other funds. This is a decrease of $747,335 from the FY 2013 Budget. In FY 2014,

our decreases include the comprehensive study being completed this past year and Charleston County School District

now compensating Community Education's instructor fees.

Personnel Services. Personnel Services is the Agency's largest General Fund expenditure; it represents 65% of all op-

erating expenditures. Personnel Services includes salaries, wages, fringe benefits, uniforms, and training for staff. The

General Fund Personnel cost will increase 3% in FY 2014. The Commission plans to complete a Comprehensive Pay

Study in FY 2013 and has committed to maintain a competitive placement in the market. Regular evaluation and adjust-

ment of the compensation and pay plan is necessary to recruit and retain the best and brightest workforce. In FY 2014,

the Commission moved two positions from the Maintenance Administrative Department due to restructuring the Parks

division last year. The agency moved to the South Carolina State Health Insurance Plan July 1, 2010. In the past, the

Other Post Employment Benefits (OPEB) had been charged fully to our General Operating Fund. This expense has been

divided among the various funds where full-time staff are paid from based on a recommendation from our auditors. This

is the seventh year for the Commission to fund for Other Post Employment Benefits (OPEB). There are 94 full-time

positions budgeted in the FY 2014 Budget.

Operating Expenses. Operating Expenses account for office supplies, repairs, maintenance, professional services,

utilities, property insurance, miscellaneous expenses, advertising, printing, and equipment rentals/leases. The FY 2014

Budget for Operating Expenses will be $4161,574, a decrease of $503,216, or 12% difference, from the FY 2013 Budget

year. The Commissions cost of business expenses increased for utilities, office supplies, and gasoline. This past year,

Charleston County PRC completed a comprehensive study named the Park, Recreation, Open Space and Trails plan; this

plan will be our roadmap for the next fifteen years. We plan to identify the publics recreation wants and needs inCharleston County. New for FY 2014, rural swim lessons will be offered by our Safety department.

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

General Fund

Personnel Costs - 10 Year Trend

* Estimate

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Budget OverviewCapital Improvement Fund

Capital Improvements Fund Revenue Overview. The Capital Improvement (CIP) Fund revenues total $967,000 for

FY 2014; this is a decrease of $383,000 from the FY 2013 Budget. The Charleston County Park and Recreation Com-

mission receives Intergovernmental Funds, Grants, and proceeds from Capital Leases to create revenue for the Capital

Improvement Fund. In the FY 2014 budget, the CIP program has been reorganized to reflect our future growth.

Capital Improvements Fund Expenditure Overview. The Capital Improvement Fund expenditures for FY 2014 total

$8,888,616, excluding transfers to other funds; this is a decrease of $785,414 from the FY 2013 Budget. Expenditures

include capital equipment, expansion, repairs, renovations and land acquisitions.

Capital Finance. To ease cash flow, and pay for capital items over their expected useful lives, the Agency intends to

finance some capital assets using municipal lease financing, which will be repaid over a three-year period. Municipal

lease financing will be repaid from millage collected in the Debt Service Fund. The Charleston County Park and Recrea-

tion Commission has decreased its use of funding capital by using a pay as you go approach for fleet items.

Transfers In. The Transfers In represents a commitment from the Charleston County Park and Recreation Commission

of $77,000 to the City of Folly Beach to be held in escrow for Folly Beach Renourishment.

Grant Revenue. The Agency receives Grants from State and Federal Agencies for improvements to our Parks and

Facilities.

Facility Repairs & Renovations Program. The agency is committed to maintaining the current parks/facilities for our

patrons of today and for generations to come. The Facility Repairs & Renovation Program (FRRP) includes ADA, elec-

trical, exterior/interior maintenance/repairs, boardwalks, paths/trails, paving, renovations, and HVAC costs. New for FY

2014, the Information Technologies infrastructure maintenance will be accounted for within this budget.

Capital Expansion. The Charleston County Park and Recreation Commission uses Capital Expansion to construct new

parks/facilities and create new opportunities at our existing parks/facilities.

Capital Equipment. There are a large number of capital items due for replacement in addition to new items needed as

the result of growth within the park system. In the upcoming year, the Agency will continue to build our Wide Area

Network upgrade, replacing network servers, and hardware. Additionally, we will be replacing older items in our motor

pool, golf carts, heavy equipment within the parks, and purchasing safety and other capital items to improve the public's

enjoyment of the parks.

Land Acquisition. The Charleston County Park and Recreation Commission accounts for land purchases/leases in the

Capital Improvement Funds.

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Budget OverviewDebt Service Fund

Debt Service Fund Revenue Overview. The Debt Service Fund revenues total $3,958,009 for FY 2014; this is a de-

crease of $240,555 from the FY 2013 Budget. The Charleston County Park and Recreation Commission receives Ad

Valorem Taxes and Interest to create revenue for the Debt Service Fund.

Taxes. In FY 2014, the Agency moved .1 mill to the General Operating Fund to supplement county park repairs. Thecurrent value of millage that Charleston County Park and Recreation is set at 1.3 mills; the value of one mill is estimated

at $3,033,084 for FY 2014.

Interest Income. The Charleston County Park and Recreation Commission receives interest income from Checking and

Money Market Accounts.

TIF Refunds. There are seven Tax Incremental Financing (TIF) Districts within Charleston County that were created to

fund improvements to those areas and stimulate economic growth. The assessed value of property within those districts

is not separated from other assessed property when determining the Ad Valorem millage for the Charleston County Park

and Recreation Commission. During the Fiscal Year, all tax millage received on property within Charleston County is

remitted to the Charleston County Park and Recreation Commission, including that allocated for the TIF Districts. At the

end of the Fiscal Year, the Charleston County Assessor's Office calculates the value of taxes that should go to the TIF

Districts and forwards that amount to the Charleston County Treasurer's Office. The Charleston County Treasurer will

then withhold future tax collections from the Charleston County Park and Recreation Commission until the full amount

due to the TIF Districts is satisfied. Since the full amount of the tax levy is remitted to the Charleston County Park and

Recreation Commission, that amount is shown as budgeted tax millage. The estimated amount of the future tax revenue

that will be withheld by the Treasurer's Office for the TIF Districts is recorded as a TIF Refund. The amount of Ad Val-

orem taxes received by the Agency is the net amount of these two amounts.

Delinquent Taxes. Charleston County Park and Recreation Commission receives taxes collected by the Charleston

County Treasurer's Office for Delinquent Taxes from past Fiscal Years paid during the current year.

Debt Service Fund Expenditure Overview. The Debt Service Fund expenditures total $5,008,291 for FY 2014; this is

an increase of $319,150 or 6% from the FY 2013 Budget. The Charleston County Park and Recreation Commission uses

the Debt Service Fund to account for the payment of interest and principal on long-term debt.

GO Bond of 2006 A. The General Obligation Bond of 2006A was issued to finance maintenance and repairs at all Parks

and Facilities within the Charleston County Park and Recreation Commission system. The final installment will be paid

February 2021.

GO Bond of 2006 B. The General Obligation Bond of 2006 B was issued for the advance refunding of the 2000 General

Obligation Bond for the North Charleston Wannamaker County Park expansion. The Commission advance refunded the

2000 series bonds in February 2008 in order to reduce its total debt service payments over the next eight years. The final

installment will be paid February 2015.

GO Bond of 2011/2012. The General Obligation Bond of 2011/2012 was issued to finance construction projects within

the Charleston County Park and Recreation Commission system. The commission issued $12,500,000 in 2011 and plans

to issued the remaining $17,500,000 in the spring of 2013. A total of $30,000,000 has been approved for construction

projects.

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Transfers In. Transfers In represents a transfer from the General Operating Fund for expenses not reimbursed by

Grants.

Other Revenue. The Commission receives a Federal Grant for the Cooper River Marina's pump-out boat. The Charles-

ton County Park and Recreation Commission uses this fund to record grants and other miscellaneous income not as-

signed to another fund.

Leases. The Commission annually funds capital equipment items through the use of Capital Lease financing arrange-

ments with local financial institutions. These leases usually have a 3-5 year maturity.

Special Revenue Fund Revenue Overview. The Special Revenue Fund revenues total $200,729 for the FY 2014

Budget; this is a increase of $73,869 from the FY 2013 budget. The Charleston County Park and Recreation Commission

uses this Fund to record Grants that the Agency receives during the year. The Commissions plans to purchase a new

pump-out boat for the Cooper River Marina in the upcoming year with grant assistance.

Special Revenue Fund Expenditure Overview. The Special Fund expenditures total $125,000 for FY 2014. The Com-

mission uses this fund to record grant expenditures that could be incurred.

Personnel Services. In the past, Personnel Services included Wages, Fringe Benefits, and Uniforms for Summer Lunch

staff.

Operating Expenses. The Special Revenue Operating Expenses budgeted totals $125,000 for FY 2014. Operating ex-

penses represent grant expenditures that could be incurred.

Transfer Out. Transfers Out represents a transfer from the Special Revenue Fund to the Cooper River Marina Enter-

prise Fund. The Charleston County Park and Recreation Commission receives a Federal Grant for the Marina's Pump-

Out Boat.

Budget OverviewSpecial Revenue Fund

Budget OverviewDebt Service Fund continued...

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Other. Through our Enterprise Fund, the Commission hosts special events that include, but are not limited to, the: Latin

American Festival, Cajun Festival (which attracts up to 9,000 visitors), Moonlight Mixers, Harvest Festival, and Corpo-

rate Picnics/Events. The Commission also receives Other Revenue through services offered at the Campground and Cot-

tages at James Island County Park through Shuttle and Pump Out services for our RV Campers. Starting in FY 2012, the

Commission hosted adventure races/triathlons at various parks and received sponsorships which are posted in the Enter-

prise Fund instead of posting to the General Operating fund and then transferring into various enterprise funds.

Transfers In. Transfers In represents the reimbursement of personnel costs from various parks from Other Funds into

the Enterprise Fund in order to staff the Holiday Festival of Lights. Transfers In also represents the Cooper River Mari-

na Pump-Out Boat Grant which is transferred from the Special Revenue Fund into the Enterprise Fund.

Budget OverviewEnterprise Fund

Enterprise Fund Revenue Overview. The Enterprise Fund revenues total $13,670,087 for FY 2014; this is an increase

of $624,208, or 5%, from the FY 2013 budget. The Charleston County Park and Recreation Commission records revenue

earned from visitors to our parks and facilities in the Enterprise Fund. In FY 2013, four new facilities were added to this

fund: McLeod Plantation, Laurel Hill Plantation, the Lakehouse at Bulow, and Old Towne.

Facility and Fleet Rentals. The Charleston County Park and Recreation Commission offers enclosed and/or open-air

shelters at most our parks. All of the parks have some type of Fleet Rentals for public use, including: pedal boats, bikes,

beach chairs, and beach umbrellas. In FY 2013, Alcohol Fees will moved out of the individual park funds into the Park

& Recreation Services Enterprise Fund.

Resale Revenues. More than half of the Enterprise Revenue comes from sales of concession items, vending, and food

packages offered through our Group Services Department.

-2,000,0004,000,0006,000,0008,000,000

10,000,00012,000,00014,000,00016,000,000

Enterprise Fund

Revenue - 10 Year Trend

* Estimate

Gate Admissions. Receipts from customers revenue represents Gate Admissions and Programming Fees incurred at

our parks. In FY 2012, Gold Pass sales began being recorded in the Park & Recreation Service Enterprise Fund; in the

past, sales were allocated between the parks.

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Budget OverviewEnterprise Fund continued...

Enterprise Fund Expenditure Overview. The Enterprise Fund expenditures total $13,704,214 for FY 2014, excluding

transfers within the Enterprise Fund. The Commission opened four facilities this past year: McLeod Plantation, Laurel

Hill Plantation, the Lakehouse at Bulow, and Old Towne with limited access/programs.

Personnel Services. Personnel Services is the Enterprise Fund's largest expenditure; it represents 59% of all operatingexpenditures. Personnel Services includes salaries, wages, fringe benefits, uniforms, and training for staff. The Enter-

prise Funds Personnel cost will increase $387,729 in FY 2014. We have moved two full-time staff from the General

Operating Fund to the Enterprise Fund (Beachwalker Park and Park/Recreation Services Enterprise). In the past, the

Other Post Employment Benefits (OPEB) had been charged fully to our General Operating Fund. In FY 2014, this ex-

pense will be divided among the various funds where full-time staff are paid from, based on a recommendation from our

auditors. There are 85 full-time positions budgeted in the FY 2014 Budget.

Operating Expenses. Operating Expenses account for office supplies, repairs, maintenance, professional services, utili-

ties, advertising, promotions, printing, taxes/fees due to State and Local governments, miscellaneous expenses, and

equipment rentals. The FY 2014 budget for Operating Expenses will be $5,456,731; this is an increase of $53,800 from

the FY 2013 budget year.

Capital Expenses. Construction Expenses for the Enterprise Fund include building the Holiday Festival of Lights dis-

plays and purchasing a pump-out boat for the Cooper River Marina.

Transfer Out. The Transfers Out represents a transfer within the Enterprise System to reimburse personnel costs for

staff assisting at the Holiday Festival of Lights. In FY 2012, this system was updated to transfer the actual days/salaries

worked by staff from other parks helping James Island County Park during the set-up and show.

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

Enterprise Fund

Personnel Cost - 10 Year Trend

* Esmate

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Combined Summary-All Funds

DEBT SPECIAL

GA CIP SERVICE REVENUE ENT

BUDGET BUDGET BUDGET BUDGET BUDGET

BEGINNING BALANCE: 9,148,597 (10,912,941) 14,296,582 83,763 13,454,650

REVENUES:

Ad Valorem Taxes 12,396,886 0 3,943,009 0 0

Intergovernmental 88,758 0 0 0 0

Delinquent Taxes 450,000 0 250,000 0 0

TIF Refunds (450,000) 0 (250,000) 0 0

Grants 0 117,000 0 0 0

Capital Leases 0 850,000 0 0 0

Charges and Fees 415,995 0 0 0 13,670,087

Interest 18,000 0 15,000 0 0

Other 120,766 0 0 200,729 0

TOTAL, ALL REVENUES & BALANCE 22,189,002 (9,945,941) 18,254,591 284,492 27,124,737

TRANSFERS IN:Transfer from GA to CIP 0 528,400 d 0 0 0

Transfer from Other Funds (Interfund) 0 110,090 e 0 0 7,832,674 e

HOFL Salary Transfer 0 0 0 0 63,338 c

Transfer from GA to FB Renourishment 0 77,000 a 0 0 0

Transfer from Special Revenue to CRM 0 0 0 0 75,729 b

TOTAL FUNDS AVAILABLE 22,189,002 (9,230,451) 18,254,591 284,492 35,096,478

EXPENDITURES:

By Division 13,053,789 0 0 0 0

By Park 0 0 0 0 13,704,214

Capital Equipment 0 1,028,400 0 0 0

Capital Expansion 0 4,949,906 0 0 0

Facility Repairs & Renovations Program 0 1,580,310 0 0 0

Land Acquisitions 0 1,330,000 0 0 0

Programs 0 0 0 125,000 0

Bond Prin/Interest/Fees 0 0 4,158,291 0 0

Fleet/Equipment Principle/Interest 0 0 850,000 0 0

TOTAL EXPENDITURES 13,053,789 8,888,616 5,008,291 125,000 13,704,214

TRANSFERS OUT:

Transfer from GA to CIP 528,400 d 0 0 0 0

Transfer from GA to FB Renourishment 77,000 a 0 0 0 0Transfer from Other Funds (Interfund) 68,488 e 0 0 0 7,874,276 e

HOFL Salary Transfer 0 0 0 0 63,338 c

Transfer from Special Revenue from CRM 0 0 0 75,729 b 0

Ending Balance 8,461,325 (18,119,067) 13,246,300 83,763 13,454,650

a

b

c

d Transfer of funding from General Fund to Capital Projects

e Transfers for Year-End Budget

Transfers In (Out) Key

Transfer of Salary Expense from HFOL to Parks for staff relocated during HFOL

Transfer of funding from General Fund to Capital Projects for Folly Beach Renourishment

Transfer of revenue from Boat Pump Out Grant

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General Operating Fund

FY2012 FY2013 FY2014 Dollar Percent

Actual Approved Proposed Change Change

Positions/Full-time equivalents 95 96 94 (2)

REVENUES Taxes 10,372,205 11,953,056 12,396,886 443,830 3.6%

Intergovernmental Revenues 421,557 88,758 88,758 0

Delinquent Taxes 549,567 400,000 450,000 50,000 11.1%

TIF Refunds (453,608) (450,000) (450,000) 0 0.0%

Recreational Programming 495,318 628,995 415,995 (213,000) -51.2%

Interest 14,795 40,000 18,000 (22,000) -122%

Other 392,694 120,028 120,766 738 0.6%

TOTAL REVENUES 11,792,528 12,780,837 13,040,405 259,568 2.0%

Transfer from Debt Service 9,203 0 0 0

Transfer from Special Revenue 3,770 0 0 0

TOTAL SOURCES 11,805,501 12,780,837 13,040,405 259,568 2.0%

EXPENDITURES

Personnel 7,524,990 8,561,334 8,849,876 288,542 3.3%

Operating 3,815,819 4,664,790 4,161,574 (503,216) -12.1%

Capital 433,146 575,000 42,339 (532,661) -1258%

TOTAL EXPENDITURES 11,773,955 13,801,124 13,053,789 (747,335) -5.7%

Transfer to Other Funds 0 0 68,488 68,488

Transfer to Capital Projects 605,114 60,000 605,400 545,400

TOTAL DISBURSEMENTS 12,379,069 13,861,124 13,727,677 (133,447) -1.0%

Increase (Use) of Fund Balance (573,569) (1,080,287) (687,272) 393,015 -57.2%

Beginning Fund Balance 10,802,453 10,228,884 9,148,597 (1,080,287) -11.8%

Ending Fund Balance 10,228,884 9,148,597 8,461,325 (687,272) -8.1%

Millage required for Operating Budget 3.6 4.0 4.1 0.1 2.4%

Value of a mill 2,758,000 2,988,260 3,033,084 44,824 1.5%

TAN requested for FY2014 6,000,000

Note: The column titled "Prior Year's Actual" should match the Fiscal Year 2012 audit

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General Operating Fund FY 2014 Budget Adjustments

Taxes increased 3.6% or $443,830 due to moving .1 mill from the Debt Service Fund; the move reflects a supplement for

county park repairs. The Charleston County Treasurers Office is planning a 1.5% increase in taxes.

Recreational Programming revenue will decrease by $213,000. Outdoor Recreation programs decreased revenue in wa-

ter skill classes but will see an increase in youth camps. Interpretive programming plans an increase in Environmental

Education but a decrease in Historical Programming. Community Education decreased $202,800 due to reimbursement

to the Charleston County Park and Recreation Commission from the Charleston County School District for instructor

costs (this was a zero-based budget, so the same decrease is seen in the operating expenditures).

Other Revenue represents miscellaneous income for the Planning and Natural Resource Management Division. This in-

come is made up by timber resale at an undeveloped agency property and miscellaneous programming. The agencys

Lifeguard reimbursements, Junior Lifeguard camps, and sale of fixed assets are also posted here.

Personnel costs increased due to longevity for thirty-eight staff. No cost of living is included in this budget; however, a

1.8% has been recommended by Evergreen Solutions to maintain a competitive pay plan starting in July 2013. This isthe seventh year for the agency to fund $493,875 (full amount) for Other Post Employment Benefits (OPEB). Based on

a recommendation from our auditors, $206,456 of the OPEB expense has been moved to the Enterprise Funds. The

Agency has included $130,000 for the completion of an updated Evergreen Solutions competitive study. Wages in-

creased $291,244 (Folly Beach County Park Lifeguards); training reduced $51,572.

Operating Expenses account for office supplies, repairs, maintenance, professional services, legal services, utilities,

property insurance, miscellaneous expenses, and equipment rentals/leases. The other expenditures accounted for are the

cost of materials/services to maintain and repair facilities within the County Park System. Last fiscal year, the agency

had increased expenses for Information Technologies software purchases/upgrades to our current systems and the com-

prehensive study for the agency was completed.

Transfers out represents the Commission's commitment of $77,000 to the City of Folly Beach for funds to be held in es-

crow for beach renourishment each year and $350,000 transfer to CIP for park facility repairs and renovation projects. A

transfer to CIP in the amount of $178,400 will be made towards the cost of capital equipment and a transfers to other

funds $68,488 will be budgeted for year-end adjustments for interfund reimbursements.

Detailed Capital Listing for FY 2014

Park Infrastructure Maintenance and Repairs

TOTAL:

42,339.00

$42,339.00

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Capital Improvements Fund

FY 2012 FY 2013 FY 2014 Dollar Percent

Actual Approved Approved Change Change

REVENUES

Intergovernmental 0 350,000 0 (350,000)

Grants 0 200,000 117,000 (83,000)

Interest 3,862 0 0 0

GO Bonds 0 0 0 0

Capital Finance 407,379 800,000 850,000 50,000 6%

Other 0 0 0 0

TOTAL REVENUES 411,241 1,350,000 967,000 (383,000) -40%

Transfer from General Fund 259,195 0 528,400 528,400 100%

Transfer from Other Funds 0 0 110,090 110,090 100%

Transfer from GA - Folly Beach Renourishment 60,000 60,000 77,000 17,000 22%

TOTAL SOURCES 730,436 1,410,000 1,682,490 272,490 16%

EXPENDITURES

Capital Equipment 0 800,000 1,028,400 228,400 22%

Capital Expansion 0 0 4,949,906 4,949,906 100%

Facility Repairs & Renovations Program 0 0 1,580,310 1,580,310 100%

Land Acquisition 0 0 1,330,000 1,330,000 100%

Capital Planning &Construction -Future Projects 0 8,324,030 0 (8,324,030)

Grant Construction 0 200,000 0 (200,000)

Capital Outlay, Construction 6,095,844 350,000 0 (350,000)Administrative 162,177 0 0 0

Planning and Development 733,950 0 0 0

Finance 55,050 0 0 0

Maintenance 1,111,538 0 0 0

TOTAL EXPENDITURES 8,158,559 9,674,030 8,888,616 (785,414) -9%

Transfer to Other Funds 9,203 0 0 0

TOTAL DISBURSEMENTS 8,167,762 9,674,030 8,888,616 (785,414) -9%

Increase (Use) of Fund Balance (7,437,326) (8,264,030) (7,206,126) 1,057,904 -15%

Beginning Fund Balance 4,788,415 (2,648,911) (10,912,941) (8,264,030) 76%

Ending Balance (2,648,911) (10,912,941) (18,119,067) (7,206,126) 40%


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Capital Improvements Fund FY 2014 Budget Adjustments

Transfers In represents the Commission's commitment of $77,000 to the City of Folly Beach for funds to be held in es-

crow for beach renourishment each year and $350,000 transfer to CIP for park facility repairs and renovation projects. A

transfer to CIP in the amount of $178,400 will be made towards the cost of capital equipment and a transfers to other

funds $110,090 will be budgeted for year-end adjustments for interfund reimbursements.

Capital Equipment represents the capital items due for replacement and new items needed as the result of growth within

the park system. In the upcoming year, the agency plans to replace network servers. In addition, we will be replacingolder items in our motor pool, golf carts, heavy equipment for park maintenance and operations as well as purchasing

recreation, safety, and other capital items for the improvement of the parks for our visitors.

The Charleston County Park and Recreation Commission is updating the Capital Improvements Program in the upcom-

ing year by updating the categories of how projects and equipment purchases are recorded in our financial system. This

will help the agency to be consistent with future purchases.

Capital Finance revenue decreased by 40%. The agency has budgeted for grants and a 6% increase for short-term fi-

nancing for capital equipment replacement.

The agency is committed to maintain the current parks/facilities for our patrons of today and for generations to come.

The Facility Repairs & Renovation Program (FRRP) accounts for ADA, electrical, exterior/interior maintenance/repairs,

boardwalks, paths/trails, paving, renovations, and HVAC. New for FY 2014, Information Technologies infrastructure

maintenance will be accounted for within this budget.

Charleston County Park and Recreation Commission uses Capital Expansion to construct new parks/facilities or to create

new opportunities at our existing parks/facilities.

Land Acquisition accounts for land purchases/leases in the Capital Improvement Funds.

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Debt Service Fund



REVENUES

Taxes 5,275,887 4,183,564 3,943,009 (240,555) -6%

Interest 36,149 15,000 15,000 0 0%

TIF Refunds (226,804) (250,000) (250,000) 0 0%

Intergovernmental Revenues 204,471 0 0 0

Delinquent Taxes 192,349 250,000 250,000 0 0%

TOTAL REVENUES 5,482,052 4,198,564 3,958,009 (240,555) -6%

Transfer from Other Funds 732 0 0 0

TOTAL SOURCES 5,482,784 4,198,564 3,958,009 (240,555) -6%

EXPENDITURES

Executive 959 0 0 0

Principle 1,985,000 2,840,000 3,160,000 320,000 10%

Interest & Fees 698,855 1,049,141 998,291 (50,850) -5%

Leases 0 800,000 850,000 50,000 6%

GO Bond of 2011 - Proposed $30 Million 0 0 0 0

TOTAL EXPENDITURES 2,684,814 4,689,141 5,008,291 319,150 6%

Transfer to Other Funds 0 0 0 0

TOTAL DISBURSEMENTS 2,684,814 4,689,141 5,008,291 319,150 6%

Increase (Use) of Fund Balance 2,797,970 (490,577) (1,050,282) (559,705) 53%

Beginning Fund Balance 11,989,189 14,787,159 14,296,582 (490,577) -3%

Ending balance 14,787,159 14,296,582 13,246,300 (1,050,282) -8%

Millage required 1.8 1.4 1.3 (0.1) -8%

Value of a mill 2,758,000 2,988,260 3,033,084 44,824 1.5%


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Debt Service Fund FY 2014 Budget Adjustments

TIF Refunds and Delinquent Taxes budgeted according to past years actual.

Principle, Interest and Fees increased $319,150. The Commission annually funds capital equipment items through use of

Capital Lease financing arrangements with local financial institutions.

Taxes decreased 6% or $240,555 due to moving .1 mills to the General Operating Fund; the move reflects a supplement

for county park repairs.

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Special Revenue Fund



Positions/Full-time equivalents 0 0 0 0

REVENUES

Interest 5,422 0 0 0

Other 29,170 126,860 200,729 73,869 37%

TOTAL REVENUES 34,592 126,860 200,729 73,869 37%

Transfer from General Agency 0 0 0 0

Transfer from Other Funds 285,919 0 0 0

TOTAL SOURCES 320,511 126,860 200,729 73,869 37%

EXPENDITURES

Personnel 677 0 0 0

Operating 5,393 125,000 125,000 0 0%

Construction 0 0 0 0

Capital 0 0 0 0

TOTAL EXPENDITURES 6,070 125,000 125,000 0 0%

Transfer to Other Funds 3,770 0 0 0

Transfer to Enterprise 19,754 1,860 75,729 73,869 98%

TOTAL DISBURSEMENTS 29,594 126,860 200,729 73,869 37%

Increase (Use) of Fund Balance 290,918 0 0 0

Beginning Fund Balance (207,155) 83,763 83,763 0 0%

Ending Fund Balance 83,763 83,763 83,763 0 0%


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Special Revenue Fund FY 2014 Budget Adjustments

The Special Revenue Fund is used by Charleston County Park and Recreation Commission to record grants or miscella-

neous income for the agency that is not assigned to another fund.

Transfers Out is for the Cooper River Marina Pump-Out Boat Grant.

Operating Expenses represent grant expenditures that could be incurred.

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Enterprise Fund

FY 2012 FY 2013 FY 2014 Dollar Percent


Positions/Full-time equivalents 84 83 85 2

REVENUESResale 1,263,877 1,209,868 1,321,113 111,245 8%

Fleet Rentals 163,174 167,076 192,940 25,864 13%

Facility Rentals 1,261,700 1,401,144 1,393,686 (7,458) -1%

Gate Admissions 1,747,941 1,698,591 1,941,007 242,416 12%

Services 21,933 26,898 22,822 (4,076) -18%

Water Feature 3,396,223 3,918,533 3,773,205 (145,328) -4%

Cottages & Campground 1,778,981 1,865,278 1,866,838 1,560 0%

Holiday Festival of Lights 1,459,508 1,565,187 1,740,021 174,834 10%

Recreation Programming 851,488 908,200 1,142,805 234,605 21%

Cost of Revenue (1,425,083) 0 0 0

Sponorship 173,495 254,000 268,500 14,500 5%

Miscellaneous 19,546 31,104 7,150 (23,954) -335%

TOTAL REVENUES 10,712,783 13,045,879 13,670,087 624,208 5%

Transfer from Enterprise (HFOL) 59,497 61,571 63,338 1,767 3%

Transfer from Other Funds (Interfund) 0 0 7,832,674 7,832,674 100%

Transfer from Enterprise (Assets) 450,885 0 0 0

Transfer from Special Revenue 19,754 1,860 75,729 73,869 98%

TOTAL SOURCES 11,242,919 13,109,310 21,641,828 8,532,518 39%

EXPENDITURESPersonnel 7,583,953 7,729,254 8,116,983 387,729 5%

Operating 3,604,908 5,402,931 5,456,731 53,800 1%

Depreciation 837,701 0 0 0

Capital 29,437 33,000 130,500 97500 75%

TOTAL EXPENDITURES 12,055,999 13,165,185 13,704,214 539,029 4%

Transfer to General Operating Fund 0 0 0 0

Transfer to Other Funds (Interfund) 0 0 7,874,276 7,874,276 100%

Transfer to Enterprise (HFOL) 59,497 61,571 63,338 1,767 3%

Transfer to Enterprise (Assets) 451,617 0 0 0

TOTAL DISBURSEMENTS 12,567,113 13,226,756 21,641,828 8,415,072 39%

Increase (Use) of Fund Balance (1,324,194) (117,446) 0 117,446

Beginning Fund Balance 14,896,290 13,572,096 13,454,650 (117,446) -1%

Ending Fund Balance 13,572,096 13,454,650 13,454,650 0 0%


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Enterprise Fund FY 2014 Budget Adjustments

Transfers In represents the transfer from the Special Revenue Fund for the Cooper River Marina Pump-Out Boat Grant.

The Holiday Festival of Lights will complete a transfer to reimburse the actual days/salaries worked by full-time staff

from other parks helping James Island County Park during the set-up and show. Transfers to other funds of $7,832,674

will be budgeted for year-end adjustments for interfund reimbursements.

Revenues increased 5%, or $624,208. The FY 2014 Budget projects an increase of Resale, Fleet Rentals, Admissions,

Holiday Festival of Lights, and Recreational programming, but a decrease within Facility Rentals and Water Features.

In the upcoming budget, the Commission added a new department under Recreation, Race, Runs & Fitness. This ac-

counts for the additional $120,000 increase in revenue.

Personnel includes longevity for thirty-eight staff. No cost of living is included in the FY 2014 Budget; however, Ever-

green Solutions recommends a 1.8% salary increase to maintain a competitive play plan starting in July 2013. Wages

decreased $24,437 and training decreased $11,518 in the Enterprise funds. New for FY 2014, based on a recommenda-

tion from our auditors, $206,456 for the OPEB (Other Post Employee Benefits) expense will be charged to Enterprise

salary-based departments. In the past, the entire amount has been posted within the General Operating Fund. The agen-cy has included $20,000 for the completion of an updated Evergreen Solutions competitive study.

Operating expenditures increased $153,800. New for FY14, there is a new department in Recreation: Races, Runs &

Fitness, which will add $67,227 in expenses. We will see increases in resale expenses of $135,799. There are decreases

in small equipment, custodial supplies, advertising, and printing.

Transfer Out represents the reimbursement for staff salaries during the Holiday Festival of Lights. Transfers to other

funds of $7,874,276 will be budgeted for year-end adjustments for interfund reimbursements.

Detailed Capital Listing for FY 2014

Holiday Festival of Lights Display Construction

Cooper River Marina Pump-out Boat

TOTAL:

30,500.00

100,000.00

$130,500.00

Note: Fees are reviewed in August for the following spring season. Adjustments may be made to the Beach Parks and

other budgets in the midyear review.

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The General Fund is the main operating fund for

administrative tasks and non-enterprise operations.

96%

3%

Where the Money Comes From (Sources)

FY 2014 - General Agency

Taxes

Recreational Programs

Interest

Other

65%

30%

5%

Where the Money Goes (Uses)FY 2014 - General Agency

Personnel

Operating

Capital Outlay

Transfers to Other Funds

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FY 2014 Budget Adjustments:

The Administration Division records the income from tax millage for Charleston County Park and Recreation Commission.

In FY 2014, the agency moved .1 mills from the Debt Service Fund. The move reflects a supplement for county park repairs.

Transfer Outs represents a move to supplement the Facilities, Repairs & Renovations Program and Capital Equipment in CIP.

A Transfer to Other funds is a year-end interfund reimbursement.

General Agency-Administration

Activities: Administration will record the income from tax millage for Charleston County Park and Recreation Commission. The

expenditures that were charged in this area moved to the appropriate division/department in FY 2012.

FY 11-12 FY 12-13 FY 13-14 AMOUNT PERCENT

Account Title ACTUAL

APPROVED

BUDGET

PROPOSED

BUDGET CHANGE CHANGE

Millage 10,889,721 11,991,814 12,485,644 493,830 4%

Miscellaneous Income 609 0 0

Interfund Transfer In 9,203 0 0 0

AVAILABLE 10,899,532 11,991,814 12,485,644 493,830 4%

Personnel 0 0 0 0

Operating 0 0 0 0

Capital 0 0 0 0

EXPENDITURES 0 0 0 0

INTERFUND TRANSFER OUT 545,114 0 596,888 596,888 100%

DISBURSEMENTS 545,114 0 596,888 596,888 100%

NET REVENUE OVER / (UNDER): 10,354,418 11,991,814 11,888,756 (103,058) -1%

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General Agency-Executive

Activities: Executive Division includes the directorate of the Charleston County Park and Recreation Commission. The Executive

Director is assisted by the Chief Operating Officer, an Executive Administrative Assistant, an Administrative Assistant, a Mail Clerk

and a Receptionist.


Executive has six full-time staff, one staff member will receive longevity in the upcoming year. No cost of living is included in

this budget. The agency will continue to maintain the Evergreen compensation study. New for FY 2014, the Other Post Em-

ployment Benefits (OPEB) expenses that relate to this departments full-time employees are now charged within this budget, not

Human Resources.

Operating expenses include agency office supplies/furniture, professional services, and copier leases. Utility costs for the head-

quarters office is within this budget, along with Core Value Committees.

Departmental Summary: FY 11-12 FY 12-13 FY 13-14 Change Percent

Change

Full time - General Agency 6 6 6 0

Full time - Enterprise 0 0 0 0

Part time/Seasonal 0 0 0 0



APPROVED

BUDGET

PROPOSED


Miscellaneous Income 0 0 0 0

Interfund Transfer In 0 0 0 0

AVAILABLE 0 0 0 0

Personnel 540,426 594,944 630,087 35,143 6%

Operating 349,237 503,117 434,035 (69,082) -16%Capital 0 0 0 0

EXPENDITURES 889,662 1,098,061 1,064,122 (33,939) -3%

INTERFUND TRANSFER OUT 0 0 0 0

DISBURSEMENTS 889,662 1,098,061 1,064,122 (33,939) -3%

NET REVENUE OVER / (UNDER): (889,662) (1,098,061) (1,064,122) 33,939 -3%

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General Agency-Administrative Services


Change

Full time - General Agency 9 17 8 -9





APPROVED

BUDGET

PROPOSED




AVAILABLE 0 0 0 0

Personnel 1,198,356 1,443,167 731,876 (711,291) -97%

Operating 1,215,262 1,575,682 1,200,142 (375,540) -31%

Capital 0 25,000 0 (25,000)

EXPENDITURES 2,413,618 3,043,849 1,932,018 (1,111,831) -58%


DISBURSEMENTS 2,413,618 3,043,849 1,932,018 (1,111,831) -58%

NET REVENUE OVER / (UNDER): (2,413,618) (3,043,849) (1,932,018) 1,111,831 -58%


Administrative Services has eight full-time staff; two will receive longevity in the upcoming year. No cost of living is includedin this budget. The agency will continue to maintain the Evergreen compensation study. In July 2013, Capital Projects will

move to their own division within this packet. Nine staff have been moved from this budget. One staff member moved to the

General Agency Marketing and the other eight comprise Capital Projects. New for FY 2014, the Other Post Employment Ben-

efits (OPEB) expenses that relate to this departments full-time employees are now charged within this budget, not Human Re-

sources.

Operating expenses include agency information technology and insurance costs. In the FY 2013 Budget, Information Technol-

ogy updated some of the agencys software/computer systems which reflects the decrease to Administrative Services expendi-

tures along with the move of Capital Projects.

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Activities: The Superintendent of Administrative Services is leading Human Resources, Finance, Capital Projects, Support Mainte-

nance, Procurement, Budget, Fixed Assets, Information Technology, and Grants. Administrative Services formed during the July

2010 agency restructuring. This budget includes: the Superintendent, Procurement, Budget, Fixed Assets, Information Technology,

and Grant expenditures.

Procurement oversees the expenditure of funds in accordance with Commissions procurement policy, procedures and direction se tby the Commission.

Budget performs complex budgetary planning and administrative work involving researching and gathering financial data, monitor-

ing expenditures, developing and analyzing performance measures, and assisting with creation and management of the agencys

annual budget.

Fixed Assets performs documentation of facilities and equipment procured with tax payers money, which provides the checks and

balances for Governmental Standards for Criterion.

Grants are an additional funding source that the Commission seeks in order to enhance the use of tax dollars and provide servicesand facilities for public use.

Information Technology provides computer system management, operations and maintenance, application systems analysis design

and support. IT staffs role is to advise, plan and maintain the intelligent implementation of computer technology to ensure effective

customer service to the community and the staff.

Support Maintenance is considered to fall under Administrative Services. Support Maintenance staff are responsible for the Agen-

cys fleet of vehicles, golf carts, heavy equipment, and HVAC for all parks and facilities. Their budget is maintained in the General

Agency Maintenance Budget.

General Agency-Administrative Services continued...

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General Agency-Marketing

Activities: This division has the expertise required to administer the marketing of the entire agency. All production of brochures,

advertising, public relations, press releases, and other marketing activities originate from this division.


Marketing has ten full-time staff; five will be receiving longevity in the upcoming year. No cost of living is included in this

budget, The agency will continue to maintain the Evergreen compensation study. New for FY 2014, Other Post Employment

Benefits (OPEB) expenses that relate to this departments full-time employees are now charged within this budget, not Human

Resources. In FY 2013, one staff member was moved from Administrative Services to Marketing.

Operating expenses include printing brochures, promotions and advertising.


Change




Account Title 11-12 12-13 13-14 AMOUNT PERCENT

ACTUAL

APPROVED

BUDGET

PROPOSED




AVAILABLE 0 0 0 0

Personnel 561,801 649,401 778,669 129,268 17%

Operating 241,943 217,285 229,480 12,195 5%

Capital 0 0 0 0

EXPENDITURES 803,744 866,686 1,008,149 141,463 14%


DISBURSEMENTS 803,744 866,686 1,008,149 141,463 14%

NET REVENUE OVER / (UNDER): (803,744) (866,686) (1,008,149) (141,463) 14%

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Page 41

General Agency-Human Resources

Activities: The Human Resource Division provides personnel policy development, administration, direction and guidance to the

organization. The Department also ensures that qualified employees are provided to fill vacancies in the agency and that all person-

nel management programs strive toward fair and equal employment opportunities and practices. Volunteer Services coordinates the

volunteer needs for the agency that are not met by regular employment.


Human Resources has five full-time staff; four staff will receive the longevity in the upcoming year. No cost of living is includ-

ed in this budget. The agency will continue to maintain the Evergreen compensation study. This is the seventh year for the

agency to fund for Other Post Employment Benefits (OPEB); in the past, the total amount of this expense was budgeted here. In

FY 2014, this expense will be charged to divisions/departments with full time staff as requested by our auditors. This budget

includes workers compensation, physicals, drug testing and long term disability expenses.

Operating expenses include agency diversity, recruitment, volunteer, and health insurance costs for dependent care coverage.


Change




11-12 12-13 13-14 AMOUNT PERCENT


APPROVED

BUDGET

PROPOSED


Miscellaneous Income 2,026 0 0 0


AVAILABLE 2,026 0 0 0

Personnel 1,017,055 1,182,338 941,610 (240,728) -26%

Operating 282,181 347,638 327,854 (19,784) -6%

Capital 0 0 0 0

EXPENDITURES 1,299,236 1,529,976 1,269,464 (260,512) -21%


DISBURSEMENTS 1,299,236 1,529,976 1,269,464 (260,512) -21%

NET REVENUE OVER / (UNDER): (1,297,209) (1,529,976) (1,269,464) 260,512 -21%

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Page 43

General Agency-Finance


Miscellaneous Income represents the sale of fixed assets, which include agency vehicles, golf carts and heavy equipment.

Finance has six full-time staff; two will be receiving longevity in the upcoming year. No cost of living is included in this budg-

et. The agency will continue to maintain the Evergreen compensation study. New for FY 2014, the Other Post Employment

Benefits (OPEB) expenses that relate to this departments full-time employees are now charged within this budget, not Human

Resources.

Operating expenses include office supplies and professional services, including auditing, bank fees, and ecommerce fees, which

have increased for the agency.

Transfers Out is the Commissions commitment to the City of Folly Beach for renourishment.

Activities: The Comptroller ensures the sound financial management of the Commission assets by planning and furnishing account-

able financial records, including treasury management, auditing, purchasing and customer service.


Change






APPROVED

BUDGET

PROPOSED


Interest 14,795 40,000 18,000 (22,000)

Miscellaneous Income 126,484 22,000 50,000 28,000 56%


AVAILABLE 141,278 62,000 68,000 6,000 9%

Personnel 408,094 442,754 436,269 (6,485) -1%

Operating 354,899 340,655 328,655 (12,000) -4%

Capital 0 0 0 0

EXPENDITURES 762,992 783,409 764,924 (18,485) -2%

INTERFUND TRANSFER OUT 60,000 60,000 77,000 17,000 22%

DISBURSEMENTS 822,992 843,409 841,924 (1,485) 0%

NET REVENUE OVER / (UNDER): (681,714) (781,409) (773,924) 7,485 -1%

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FY 2013-2014 Budget

Page 44

General Agency-Park & Recreation Services


Revenue for this area comes from Junior Lifeguard Camps.

Park & Recreation Services has ten full-time staff; five will be receiving longevity in the upcoming year. No cost of living is

included in this budget. The agency will continue to maintain the Evergreen compensation study. Wages increased for a Swim-

ming Instructor for new Rural Swim Lessons.

Operating expenses include items for the Park & Program Services (Call Center) office and for our Safety department. New for

FY 2014, the Safety department will offer swim lesson in the rural areas.

Activities: The Superintendent of Park and Recreation Services oversees Marketing, Recreation, Operations, Maintenance, Safety,and the Call Center. This Service Division was formed during the July 2010 agency restructuring. This budget includes: the Super-intendent, Safety, and the Call-Center. We have moved two full-time staff from the James Island County Park to the Call Center.The two staff handled reservations within that park and those services are now offered in the Call Center.

The Safety Department is responsible for all aspects of occupational safety in the parks.

The Call Center is available to take calls seven-

days a week for the public to make reservations/register for Park facilities andPrograms.


Change






APPROVED

BUDGET

PROPOSED


Miscellaneous Income 18,776 21,300 31,140 9,840 32%


AVAILABLE 18,776 21,300 31,140 9,840 32%

Personnel 670,854 717,589 788,446 70,857 9%

Operating 13,778 16,816 46,182 29,366 64%Capital 0 0 0 0

EXPENDITURES 684,632 734,405 834,628 100,223 12%


DISBURSEMENTS 684,632 734,405 834,628 100,223 12%

NET REVENUE OVER / (UNDER): (665,856) (713,105) (803,488) (90,383) 11%

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Page 45

General Agency-Recreation


Recreational Programming revenue will decrease by $213,000. Outdoor Recreation programs decreased revenue in water skill

classes, but will see an increase in youth camps. Interpretive programming plans an increase in Environmental Education, but a

decrease in Historical programming. Community Education decreased $202,800 due to reimbursement to CCPRC from Charles-

ton County School District for the instructor cost (this was a zero-based budget, so you will the same decrease in the operating

expenditures).

Recreation has nineteen full-time staff; eight will be receiving longevity in the upcoming year. No cost of living is included in

this budget. The agency will continue to maintain the Evergreen compensation study. New for FY 2014, the Other Post Em-

ployment Benefits (OPEB) expenses that relate to this departments full-time employees are now charged within this budget, not

Human Resources.

Operating expenditures include office supplies and programming expenses for camps as well as interpretive and community edu-

cation programs. Equipment for outdoor recreation is purchased within this budget.


Change




11-12 12-13 13-14 AMOUNT PERCENT


APPROVED

BUDGET

PROPOSED


Outdoor Recreation 252,535 290,947 284,395 (6,552) -2%

Interpretive Programs 63,761 66,248 62,600 (3,648) -6%

Community Education 179,021 271,800 69,000 (202,800) -294%


Interfund Transfer In 3,770 0 0 0

AVAILABLE 499,088 628,995 415,995 (213,000) -51%

Personnel 1,431,076 1,551,901 1,646,721 94,820 6%

Operating 838,228 989,276 817,826 (171,450) -21%

Capital 0 0 0 0

EXPENDITURES 2,269,304 2,541,177 2,464,547 (76,630) -3%

INTERFUND TRANSFER OUT 0 0 0

DISBURSEMENTS 2,269,304 2,541,177 2,464,547 (76,630) -3%

NET REVENUE OVER / (UNDER): (1,770,217) (1,912,182) (2,048,552) (136,370) 7%

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FY 2013-2014 Budget

Page 46

General Agency-Recreation Continued...

Activities: The mission of this division is to improve the quality of life in Charleston County by providing wholesome, quality pro-

gramming of leisure activities for the enjoyment of all segments of the population. They continue to develop new and exciting pro-

grams to ensure the enhancement of the quality of life in Charleston County.

Outdoor Recreation provides training and outdoor skills, summer camp administration, outdoor activities and Challenge Course ad-

ventures.

Community Education administers three rural recreation programs in the Baptist Hill, McClellanville, and Johns Island areas. This

rural recreation program provides sports activities for the citizens in their respective areas. The USDA summer lunch program and

evening community education at local high schools are also administered by Community Education. After school and other various

county-wide programs are in the Community Education activities.

Races, Runs, & Fitness will be hosting fitness activities within our parks. Triathlon series and themed fun runs are just some of the

upcoming events.

Environmental Education provides much needed historic and cultural interpretive programs throughout the county. Our emphasis isto work with area schools.

Special Events and Park Programming manages small and large events in the parks.

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Page 47

General Agency-Park Maintenance


Maintenance has thirteen full-time staff; two will be receiving longevity in the upcoming year. No cost of living is included in

this budget. The agency will continue to maintain the Evergreen compensation study. Two positions were moved from this

budget to the Parks Division and the Enterprise Fund (BWP). Other Post Employment Benefits (OPEB) expenses that relate to

this departments full-time employees are now charged within this budget, not Human Resources.

Operating expenses include agency fleet repairs/fuel costs and boat landing maintenance within the county. New for FY2014,

the Facility Repairs & Renovations Program (FRRP) will help to maintain basic repairs to HVAC, ADA requirements, paving,

and our trail systems.

Capital expenditures are the cost of materials/services to maintain and repair facilities within the County Park system.

Activities: This division is responsible for maintaining all Commission-owned and leased buildings, park facilities, boat landings

and grounds. This includes providing custodial care and performing preventive maintenance, renovation and light construction.

Vehicle services also provides repairs and fleet management for all agency vehicles. The grounds section provides comprehensive

management of the parks natural environment. This area also prepares the water features for seasonal use, maintains them during

use, and winterizes them after the summer season.


Change

Full time - General Agency 21 15 13 (2)




ACTUAL

APPROVED

BUDGET

PROPOSED




AVAILABLE 617 0 0 0

Personnel 971,813 889,086 833,100 (55,986) -7%

Operating 257,574 343,747 508,583 164,836 32%

Capital 433,146 550,000 42,339 (507,661) -1199%

EXPENDITURES 1,662,534 1,782,833 1,384,022 (398,811) -29%


DISBURSEMENTS 1,662,534 1,782,833 1,384,022 (398,811) -29%

NET REVENUE OVER / (UNDER): (1,661,916) (1,782,833) (1,384,022) 398,811 -29%

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FY 2013-2014 Budget

Page 48

General Agency-Planning & Resource Management


Revenue for this area comes from timber sales.

Planning & Resource Management has 2 full-time staff; one will receive longevity in the upcoming year. No cost of living is

included in this budget. The agency will continue to maintain the Evergreen compensation study. Other Post Employment Ben-

efits (OPEB) expenses that relate to this departments full-time employees are now charged within this budget, not Human Re-

sources.

Operating expenses include cultural resource studies and land management costs. The decrease in this budget is from the com-

prehensive study being completed in FY 2013.

Activities: This division provides management direction and support for the long-range planning and development of the park sys-

tem. This is accomplished by working with the Commissioners and staff from all divisions to provide the most comprehensive and

cost effective designs for construction and reconstruction of the parks. Management must keep in touch with community issues and

public responses to the various plans developed.


Change






APPROVED

BUDGET

PROPOSED


Miscellaneous Income 243,366 75,000 35,000 (40,000) -114%


AVAILABLE 243,366 75,000 35,000 (40,000) -114%

Personnel 175,726 215,053 230,472 15,419 7%

Operating 235,327 295,060 131,472 (163,588) -124%

Capital 0 0 0 0

EXPENDITURES 411,053 510,113 361,944 (148,169) -41%


DISBURSEMENTS 411,053 510,113 361,944 (148,169) -41%

NET REVENUE OVER / (UNDER): (167,687) (435,113) (326,944) 108,169 -33%

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Page 49

General Agency-Park Operations


The R

Documents

FY 2013-2014 Budget Packet