FY 2014-2015 Budget Packet

Charleston County Park & Recreation Commission

Fiscal Year 2014-2015 Budget

General Agency Operating Fund

Enterprise Fund

Capital Improvement Program Fund

Debt Service Fund

Special Revenue Fund

Commissioners

Lisa S. King Mattese Lecque, Vice-Chair Andrew Thomas, Secretary-

Treasurer

Benjamin W. Cooke, Chair

Ravi Sanyal Wes Lybrand Theodore L. “Teddy” Manos

Table of Contents

Introduction

Mission Statement and Core Values

Organizational Chart

How to Use this Budget

Budget Information

Budget Letter

Budget Process

Budget Calendar

Budget Overview


Overview

Administration

Administrative Services

Capital Projects

Executive

Finance

Human Resources

Maintenance

Marketing

Park & Recreation Services

Parks

Planning & Resource Management

Recreation

Enterprise Fund

Overview

Beachwalker County Park

Boat Landings

Caw Caw Interpretive Center

Cooper River Marina

Edisto Island County Park

5

6

7

8

9

10

11

12-13

14-17

19

20-22

23

24-25

26-27

28-29

30-32

34-35

36-37

38-39

40-41

42-43

44-45

46-48

49

50-52

54-57

58-59

60-63

64-67

68-69

Table of Contents

Folly Beach County Park

Folly Beach Fishing Pier

Isle of Palms County Park

James Island County Park

Johns Island County Park

Laurel Hill Plantation

Lighthouse Inlet Heritage Preserve

McLeod Plantation

Mount Pleasant Palmetto Islands County Park

Mount Pleasant Pier

North Charleston Wannamaker County Park

Old Towne Creek County Park

Park & Recreation Services Enterprise

Recreation Enterprise

Skatepark

The Lake House at Bulow


Overview

Combined

Capital Equipment

FY 2014-2015 Proposed Capital Equipment List

Capital Expansion Projects

Facility Repairs and Renovations Program

Land Acquisition

Debt Service Fund

Debt Service Overview

Debt Service


Special Revenue

70-73

74-77

78-81

82-85

86-89

90-92

94-45

96-99

100-103

104-107

108-111

112-114

116-119

120

122-125

126-128

129

130-131

132

133

134

135

136

137

139

140

141

143

144-145

4

Table of Contents

Summary

Combined Changes in Fund Balance

Revenue Summary

Expenditures Summary

Supplemental Data

Commission History

Personnel Summary

Charleston County Budget Submissions

Charleston County Budget Ordinance

Park District Map

Glossary

Glossary of Terms

147

148

149

150

151

152

153-156

158-164

165-166

167

169

170-175

Introduction



How to Use this Budget

6


Mission:

The Charleston County Park & Recreation Commission will improve the quality of life in Charleston County

by offering a diverse system of park facilities, programs and services.

Core Values:

The Commission is committed to a set of Core Values. This effort ensures that we leave some blue up above

and some green on the ground. Adopting these important values also ensures a thriving park system for our

children and grandchildren. The values are:

Community Enrichment— Enriching lives through education and programs;

Fun— Delivering fun to customers;

Leadership— Providing professional staff development;

Exceptional Customer Service— Always focusing on you;

Quality— Striving for quality throughout the park system;

Safety— Ensuring safe and secure environments;

Health and Wellness— Providing and promoting healthy lifestyle opportunities;

Accessibility— Providing accessibility through affordable options and a variety of offerings;

Diversity— Fostering a diverse population of vendors, employees and customers;

Stewardship— Preserving and conserving cultural, natural and historical resources; and

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

Introduction

7

Introduction


8

Introduction

How to Use This Budget

This document outlines the Charleston County Park & Recreation Commission’s Fiscal Year 2014-2015 Annual

Budget. The budget is available for viewing on the Commission’s website www.charlestoncountyparks.com.

The Annual Budget is organized as follows:

Introduction—includes the budget letter and an overview of the budget highlighting budgeting efforts and key

budget impacts.

Budget Information—provides key budgetary information as well as a comprehensive budget overview.

General Agency Operating Departmental Budgets—contains detailed information about each General Fund de-

partment within the Commission as well as comparative financial and budget data, staffing levels and brief descrip-

tions of changes for the upcoming year.

Enterprise Fund Departmental Budgets—contains detailed information about each park operated by the Com-

mission as well as comparative financial and budget data, staffing levels and brief descriptions of changes for the

upcoming year.

Capital Improvement Program Budget—provides information about the fleet/equipment replacement and infor-

mation regarding the Five-Year Capital Improvement Program.

Debt Service and Special Revenues Budget—contains detailed information regarding debt service and special

revenue.

Summary— provides summary level information regarding the Commission’s budget. Revenue and expenditure

information and projected changes in fund balance is included.

Supplemental Data— includes the Commission’s history, a personnel summary, the approved Budget Ordinance

and a map with detailed locations of the Commission’s properties.

Glossary— the glossary and acronyms/initialisms define terms used in this budget.

9

Budget Information

Budget Letter

Budget Process

Budget Calendar

Budget Overview

10

Budget Letter

To: Members of Charleston County Park and Recreation Commission

Members of Charleston County Council

Citizens of Charleston County

The Fiscal Year 2015 Annual Budget is a financial plan with a foundation based upon Charleston County Park & Recreation Com-

mission’s, further described as “the Commission”, mission of improving the quality of life in Charleston County. It is important to

note that the preparation of this budget focused on improving service delivery to the citizens of Charleston County and our visi-

tors.

The budget was prepared with an analysis of past and present financial conditions. Last year, we were pleased to announce the

Commission was awarded by Moody’s with the highest bond rating available, AAA. We have been attentive to maintaining control

of new programs and offerings that could otherwise increase our costs. As the financial foundation of our park system is grounded

in the enterprise approach, it has, and will continue to be, imperative to offer new programs and events in order to ensure economic

growth.

We are proud to report that we were able to expand services in order to reach citizens that have not previously been served by

CCPRC programs. Last fiscal year was the first year we offered swimming lessons to the rural areas of Charleston County and the

students at Murray LaSaine Elementary School. This allowed us to further expand water safety programs in Charleston County

rural areas. We feel as if it is important to ensure our children’s safety and comfort levels around water, especially as Charleston

County is surrounded by water. In order to promote more healthy and fit lifestyles, we have implemented a new “Races, Runs and

Fitness” department. Another highlighted expansion was the dissolution of the Community Education Partnership with the

Charleston County School District. This allowed the Commission to maintain a single recreation focus for our citizens in the rural

communities and serve more citizens at a lower cost.

The Commission’s Fiscal Year 2015 Annual Budget is comprised of five major funds: General Agency Operating, Capital Im-

provements Program, Debt Service, Special Revenue and Enterprise Funds which total approximately $42,666,510 in expenditures.

The operating budget for the General Agency Operating and Enterprise Funds will show a combined $132,200 deficit. Funds to

balance this defect will come from operating reserves. Additionally, our General Agency Operating Fund, which includes tax dol-

lars, shows a slight operating surplus of $64,985. The Commission takes great pride in submitting this budget, our 20 th in a row,

without the request for any additional tax millage.

Nonetheless, we still have work to do. The Commission will work throughout the next year to accomplish two very specific goals.

We intend to: 1) Submit a balanced operating budget for next fiscal year budget as well as build back up Enterprise Fund reserves,

and 2) Create a more efficient reporting system that will allow the Commission a more effective method to analyze data.

In summary, with this budget, we will be able to achieve our mission- to improve the quality of life for the people of Charleston

County. The Charleston County Park & Recreation Commission and staff take great pride in the services and parks that are provid-

ed to our citizens. We enjoy the relationship we have with the Charleston County Government and look forward to working togeth-

er to make this nationally recognized agency even greater.

Respectfully Submitted,

Tom O’Rourke

Executive Director Budget Information

11

Individual budget units

prepare budgets

Budget review meetings

and amendments

Budget document prepared

and sent to Commissioners

and senior management

Commissioners review

budget during February

Commission meeting

Amendments made per

Commissioners recom-

mendations

Amended budget docu-

ment sent to Commission-

ers and senior management

Final budget review and

approval during March

Commission meeting

Budget packet prepared

and sent to Charleston

County in April

Executive Director pre-

sents budget to County

Finance Committee prior

to first budget ordinance

reading in June

Amendments made per

County’s recommenda-

tions

Second budget ordinance

reading—public invited to

make formal comments for

or against ordinance

Third budget ordinance

reading for final approval

Receive ordinance number

from County Council and

adopt budget

Print and distribute budget

books to senior manage-

ment and publish to web-

site

New budget takes effect

July 1

Budget Process

Budget Information

12

September 2013

Disburse Budget worksheets to Division Directors

Begin walkthroughs to develop prioritized Facility Repairs & Renovations (FRRP) list

Divisions and Departments begin to review new vehicle needs and IT needs

Capital Expansion Project applications are distributed to staff

CIP Committee meets to review progress

October 2013

Continue walkthroughs to develop FRRP prioritized list

Divisions and Departments continue to develop new vehicles and IT needs

Division and Departments prepare and submit prioritized Capital Expansion Projects (CEP) application for review


General Agency Budgets due October 31st

November 2013

Prioritized list for FRRP due from Departments and Divisions

CEP Applications go to Capital to have initial project scope and budget established


IT budget due

Enterprise Budgets due November 30th

Tuition Reimbursement Applications due November 30th

New/Change Positions Green Sheets due November 30th

IT governance meeting

January 2014

Submit Midyear Budget Review to County Council by January 28th


February 2014

CIP Committee meets to review FRRP Projects and funding source issues February 11th

CIP Committee meets and reviews CEP applications and establishes funding priorities February 11th

Budgets locked for summary and reporting to Commission February 11th

Commission report due; Commissioners receive first draft of budget February 19th

Regular Commission meeting; budget presented (where we are headed for final budget) February 24 th

March 2014

Finalize 5-year CIP and update with projects and funding sources March 3rd

CIP Committee meets, reviews and finalizes CEP applications and establishes funding priorities March 3rd

Debt Service and Special Revenue budgets finalized

Budgets finalized by March 19th

Commissioners receive final budget

Special Commission meeting; final budget approval March 31st

Budget Timeline

Budget Information

13

April 2014

Submit proposed FY14-15 budget to County Council by April 11th

May 2014

First budget ordinance hearing—May 29th

June 2014

Public hearing & second budget ordinance hearing—June 3rd

Third budget ordinance hearing—June 17th

Budget Information

Budget Timeline

14

Budget Overview

The Charleston County Park & Recreation Commission has five major funds: General Agency Operating, Enterprise, Capital Im-

provement Program, Debt Service and Special Revenue.

The two main operating funds are the General Agency Operating and Enterprise Funds. Together, for the upcoming fiscal year,

they will total $27,834,635 in revenues. This total is an increase of 4% from the Fiscal Year 2013-2014 approved budget’s revenue

totals of $26,710,492. The Commission plans to open two new facilities, McLeod Plantation and the Skatepark, during Fiscal Year

2014-2015.

The General Agency Operating Fund recognizes millage, which comprises 42% of total operating fund revenues, throughout the

fiscal year. Millage revenues are made up of Ad Valorem taxes, Delinquent taxes, TIF Refunds and Intergovernmental fees.

The General Agency Operating Fund recognizes millage, which comprises 95% of total revenues, throughout the fiscal year. It also

receives revenue from Recreation Programming, Interest and Miscellaneous Income. Total revenues will increase by $392,000, or

3%, from $13,040,405 to $13,432,705.

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

10-Year Trend

General Agency Revenues

Taxes

Other Revenue (GA)

Budget Information

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

10-Year Trend

Total Enterprise & General Agency

Revenues

Total Enterprise & GA

Revenues

Revenue without Taxes

15

Budget Overview

The Enterprise Fund receives revenue from fees charged. The majority of the Enterprise revenues are received from: waterparks

25%, Gate Admissions 14%, Campground and Cottage reservations 13%, Resale 12% and the Holiday Festival of Lights 12%. To-

tal Enterprise revenues will increase by $731,843, or 5%, from $13,670,087 to $14,401,930.

The General Agency Operating and Enterprise Funds, together, comprise $27,966,835 in expenditures. This will be an overall in-

crease in expenditures of $1,208,832, or 5%, from Fiscal Year 2013-2014’s $26,758,003. As aforementioned, the Commission

plans to open two new facilities during the upcoming fiscal year.

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

10-Year Trend

Total Enterprise & General Agency

Expenditures

Total Enterprise & GA

Expenditures

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

10-Year Trend

Enterprise Revenues

Total Fees & Charges

Budget Information

16

Budget Overview

Both, the General Agency Operating and Enterprise, Funds are broken down into three categories of expenditures. They are as fol-

lows:

Personnel includes salaries, wages, benefits, training, professional memberships and uniforms. Combined personnel

expenses are expected to increase by 6% from $16,966,859 to $17,936,355;

Operating includes all costs incurred from daily operations including rental fees, contract services, office supplies,

utilities, agency-wide maintenance fees, etc. Operating costs are expected to increase by 4% from $9,618,305 to

$10,000,480, and;

Capital includes miscellaneous construction fees for the Holiday Festival of Lights light displays. Capital expenses are

expected to decrease from $172,839 to $30,000.

The majority of the expenditures in the Operating Funds are made up by the Personnel and Operating categories; they make up

$27,936,835 of the total $27,966,835 Operating Fund expenditures. Personnel will increase with the addition of seven positions and

transfer of one. Three new positions have been added to the Enterprise Fund and one transferred from the General Agency Operat-

ing Fund; four new positions have been added to the General Agency Operating Fund. Operating expenditures will increase with

the continued daily operations of current parks and facilities and the opening of two new facilities.

The other three major funds are: Capital Improvement Program, Debt Service and Special Revenue. These three funds are directly

related and make up the remaining $13,101,915 of $41,836,550 in revenues and $14,699,675 of $42,631,510 in expenditures.

The Capital Improvement Program recognizes expenses that meet or exceed the Capitalization Threshold of $25,000. It includes

Land Acquisition, Capital Expansion, Capital Equipment and projects within the Facility Repairs & Renovation Program meeting

or exceeding a total project cost of $25,000. It accounts for $8,762,000 in revenues and $9,464,000 in expenditures.

The Debt Service Fund pays the Commission’s principle and interest of bonds and leases. The Commission expects to pay the re-

mainder due for the 2000 Wannamaker Park Expansion Bond within the upcoming fiscal year. It accounts for $4,601,995 in reve-

nues. The Debt Service Fund will grow 28% in expenditures from $4,105,197 to $5,235,675 per increases in bond and principle

payments.

Budget Information

-

5,000,000

10,000,000

15,000,000

20,000,000

10-Year Trend

Enterprise & General Agency

Expenditures

Personnel Expenses

Operating

17

Budget Overview

The Commission’s final major fund is the Special Revenue Fund. It is used to record grants and other miscellaneous income that is

not assigned to another fund. The Commission expects a 218% increase from $200,729 to $637,920 in revenues and expects a

100% decrease in expenditures. The Special Revenue fund expects to receive five grants within the upcoming year.

Budget Information


Overview

Administration


Capital Projects

Executive

Finance

Human Resources

Maintenance

Marketing


Parks


Recreation

20

Overview

The General Agency Operating Fund is the main operating fund for administrative tasks and non-enterprise opera-

tions in which the activities are recorded in the General Fund unless there is a compelling reason to report an activi-

ty in another fund. Compelling reasons include certain Generally Accepted Accounting Principles, specific legal

requirements or requirements for financial administration. The Commission has 12 General Agency Operating

Funds and pays the salaries of 97 full-time employees.


70%

30%

Expenditures

Personnel

Operating

Capital

95%

1% 4%

Revenue Sources

Millage

Miscellaneous

Interest

RecreationProgramming

21

Overview

Account Title

Millage

Miscellaneous

Interest

Recreation Programming

Total Operating Revenue

Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out

Total with Transfers

12-13

Actual

12,216,138

102,949

10,668

304,093

12,633,848

8,081,080

3,775,464

540,840

12,397,384

236,434

2%

0

97,944

138,490

13-14

Approved

12,485,664

120,766

18,000

415,995

13,040,405

8,849,876

4,161,574

42,339

13,053,789

(13,384)

0%

0

673,888

(687,272)

14-15

Proposed

12,709,035

195,780

22,500

505,390

13,432,705

9,349,115

4,018,605

0

13,367,720

64,985

0%

336,945

2,862,890

(2,460,960)

Amount

Change

223,371

75,014

4,500

89,395

392,300

499,239

(142,969)

(42,339)

313,931

78,369

336,945

2,189,002

(1,773,688)

Percent

Change

2%

62%

25%

21%

3%

6%

-3%

-100%

2%

-586%

325%

258%


22

Overview

Per the Charleston County Treasurer’s Office, millage during the upcoming year will assume a 2% growth rate. TIF Re-

funds will increase 21% per prior years’ actuals. Interest earned is expected to increase by 25% per the consolidation of ac-

counts and higher interest rates. Miscellaneous income will also increase due to increases in lumber resale and sales of fixed

assets. Furthermore, Recreation Programming will see an increase in FYE 2015 due to the addition of Accessibility and

Community Recreation programs.

Transfers In are budgeted to eliminate interfund transactions that have occurred.

Personnel expenses include those that are employee related such as: salaries, wages, benefits, training and uniforms and will

increase due to the addition of new Community Recreation and Information Technologies staff, reclassification of salaries

during FYE 2014 and additional expenses related to Retirement contribution increases. Retirement is now budgeted at

10.9%, rather than the previous 10.6%, contribution per salary. Other Post Employment Benefits (OPEB) expenses are also

included in this budget.

The budget does not include a cost of living increase; additionally, a 1.4% increase as recommended by Evergreen Solutions

to maintain a competitive pay plan starting July 2014, has not been included. There are four new positions in the upcoming

budget; three have been added to the Recreation division per the dissolution of the Community Education Program with the

Charleston County School District and one new Information Technologies position has been added to the Administrative

Services division. However, the total number of positions in the General Agency Operating Fund only increased by three

positions as one was transferred to the Enterprise Fund. Furthermore, 35 employees will receive longevity increases

throughout the fiscal year.

Operating expenses include any expense not personnel-related such as: office supplies, maintenance, contract services, legal

services, utilities, property insurance, office leases, miscellaneous expenses and equipment rentals. Increased operating ex-

penses will be seen with the expansion of the Community Recreation department, the addition of new Accessibility pro-

grams and the opening of McLeod Plantation. Operating expenses will also increase with the repairs and maintenance of

new and existing parks and facilities. Information Technologies expenses will increase with the maintenance and repair of

new and existing technologies associated with the park system.

This year will also be the second year the Facility Repairs and Renovations Program (FRRP) is located in the General Agen-

cy Maintenance budget which tracks and monitors the different repairs and renovations made throughout the fiscal year

agency-wide. Capital will decrease as agency-wide expenses, including facility repairs and renovations, meeting or exceed-

ing the capitalization threshold will be accounted for within the Capital Improvement Projects Fund. Other agency-wide

expenses, repairs and renovations related to the FRRP that fall short of the capitalization threshold will remain in the Gen-

eral Agency Maintenance budget.

Transfers out represents the Commission’s commitment of $77,850 to the City of Folly Beach for funds to be held in es-

crow for beach renourishment each year. The transfer to escrow recognizes an $850 increase as changed at the May 21,

2012 Commission Meeting. A transfer to CIP is budgeted for the upcoming fiscal year of $65,000. The remaining transfers

out are budgeted to eliminate interfund transactions that have occurred.


23

Administration

Account Title

Ad Valorem Taxes

Delinquent Taxes

TIF Refunds

Intergovernmental

Miscellaneous Income


Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

10,875,825

1,433,721

(517,735)

424,641

314

12,216,766

0

100,275

0

100,275

12,116,491

99%

0

20,995

12,095,182

14-15

Proposed

12,720,275

450,000

(550,000)

88,760

0

12,709,035

0

0

0

0

12,709,035

100%

336,945

2,785,040

10,260,940

13-14

Approved

12,396,886

450,000

(450,000)

88,760

0

12,485,664

0

0

0

0

12,485,664

100%

0

596,888

11,888,776

Amount

Change

223,371

0

(100,000)

0

0

223,371

0

0

0

0

223,371

336,945

2,188,152

(1,627,836)

Percent

Change

2%

22%

2%

2%

367%

-14%

The Administration budget records the income from millage for the Commission.

Transfers in are budgeted to eliminate interfund transactions that have occurred.

Transfers out are budgeted to eliminate interfund transactions that have occurred as well as transfer money to the Capital Im-

provement Program Fund for projects that fall under Facility Repairs and Renovation Program and meet or exceed the capitali-

zation threshold.


24


Account Title

Miscellaneous


Personnel

Operating

Capital

Total Expenditures

Total Income/ (Loss)

Profit Margin

12-13

Actual

390

390

1,242,928

1,280,282

8,317

2,531,527

(2,531,136)

-649,009%

13-14

Approved

0

0

731,876

1,200,142

0

1,932,018

(1,932,018)

14-15

Proposed

0

0

830,850

1,469,940

0

2,300,790

(2,300,790)

Amount

Change

0

0

98,974

269,798

368,772

(368,772)

Percent

Change

14%

23%

19%

19%


Administrative Services has nine full-time staff; one will receive a longevity increase in the upcoming budget year. One new

Information Technologies staff member will be hired during Fiscal Year 2015.

This budget includes the Superintendent of Administrative Services, Procurement, Budget, Fixed Assets and Information Tech-

nologies. The Superintendent of Administrative Services, in addition to this budget, also oversees the following divisions: Capi-

tal Projects, Finance, Human Resources and Support Maintenance (Fleet and HVAC). This division is responsible for agency-

wide procurement, insurance and the budget.

Operating costs include agency-wide insurance, procurement and information technology expenses. Examples of information

technologies expenses include data storage, software, computer and phone system management, agency cellphones charges,

staff software training and maintenance and repairs to agency-wide technology including workstations, phone systems, WIFI,

etc. These expenses will increase in the upcoming budget year with the addition of the new parks. Procurement advertising ex-

penses and contract printing, however, will decrease.

There are no transfers budgeted for the upcoming fiscal year.

25

Position

Resources

Superintendent of Administrative Services

Procurement Manager

Procurement Coordinator

Budget Coordinator

Finance Project Coordinator

IT Manager

IT Coordinator

Grant Coordinator

Director of Capital Projects

Assistant Director of Capital Projects

Capital Projects Manager

Senior Capital Projects Manager

Senior Project Manager

Capital Grants Admin Coordinator

Total

11-12

Actual

1

1

1

1

1

1

2

1

0

0

0

0

0

0

9

12-13

Actual

1

1

1

1

1

1

2

1

1

2

2

1

1

1

17

13-14

Approved

1

1

1

1

1

1

2

0

0

0

0

0

0

0

8

14-15

Projected

1

1

1

1

1

1

3

0

0

0

0

0

0

0

9

Change

0

0

0

0

0

0

1

0

0

0

0

0

0

0

1



26

Capital Projects

Account Title

Miscellaneous Revenue


Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

12-13

Actual

0

0

0

0

0

0

0

13-14

Approved

0

0

730,313

90,648

0

820,961

(820,961)

14-15

Proposed

0

0

741,775

105,240

0

847,015

(847,015)

Amount

Change

0

0

11,462

14,592

0

26,054

(26,054)

Percent

Change

2%

16%

3%

3%

Capital Projects has eight full-time staff; one will receive a longevity increase in the upcoming budget year. This division over-

sees the construction and major repairs at all agency-wide locations.

Operating expenditures include miscellaneous office supplies, field study equipment, utilities, contract services and rental ex-

penses for staff offices. Offices rental fees as well as contract services related to Folly Beach County Park will increase in the

upcoming budget.



27

Capital Projects

Position

Resources

Director of Capital Projects



Senior Capital Projects Manager


Capital Grants Admin Coordinator

Total

11-12

Actual

0

0

0

0

0

0

0

12-13

Actual

0

0

0

0

0

0

0

13-14

Approved

1

2

2

1

1

1

8

14-15

Projected

1

2

2

1

1

1

8

Change

0

0

0

0

0

0

0


28

Executive

Account Title



Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

12-13

Actual

0

0

572,420

316,248

0

888,668

(888,668)

13-14

Approved

0

0

630,087

434,035

0

1,064,122

(1,064,122)

14-15

Proposed

0

0

640,215

302,085

0

942,300

(942,300)

Amount

Change

0

0

10,128

(131,950)

0

(121,822)

121,822

Percent

Change

2%

-30%

-11%

-11%

The Executive division has six full-time staff; two staff members will receive longevity increases in the upcoming budget year.

This division includes the Executive Director and Chief Operating Officer of the Charleston County Park and Recreation Com-

mission.

Operating expenses includes agency office supplies, contract services, copier leases, agency-wide memberships to SCRPA and

NRPA, internal auditing services, agency-wide postage, Core Value Committee expenses and utility costs for the Headquarters

offices.



29

Executive

Position

Resources

Executive Director

Chief Operating Officer

Administrative Manager

Administrative Assistant II

Mail Clerk

Receptionist

Total

11-12

Actual

1

1

1

1

1

1

6

12-13

Actual

1

1

1

1

1

1

6

13-14

Approved

1

1

1

1

1

1

6

14-15

Projected

1

1

1

1

1

1

6

Change

0

0

0

0

0

0

0


30

Finance

Account Title

Interest

Miscellaneous


Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

10,668

78,507

89,175

370,314

304,296

0

674,610

(585,435)

-657%

0

77,000

(662,435)

13-14

Approved

18,000

50,000

68,000

436,269

328,655

0

764,924

(696,924)

-1,025%

0

77,000

(773,924)

14-15

Proposed

22,500

82,000

104,500

449,260

338,785

0

788,045

(683,545)

-654%

0

77,850

(761,395)

Amount

Change

4,500

32,000

36,500

12,991

10,130

0

23,121

13,379

0

850

12,529

Percent

Change

25%

64%

54%

3%

3%

3%

-2%

1%

-2%


31

Finance

The Finance division has six full-time employees; three will receive longevity increases in the upcoming budget year.

This division is responsible for financial records management including accounting, auditing, purchasing, revenue and expense

reporting and, new this year, payroll. While the number of employees budgeted has not changed, the Finance division no longer

budgets for an Assistant Director, but a Finance Manager.

Operating expenses include office supplies, contract services, bank and e-commerce fees, newly assigned payroll expenses,

bond and TAN related expenses as well as agency-wide check printing expenses.

Transfers out represents the Commission’s commitment of $77,850 to the City of Folly Beach for funds to be held in escrow for

beach renourishment each year. The transfer to escrow recognizes an $850 increase as changed at the May 21, 2012 Commis-

sion Meeting.


32

Position

Resources

Director of Finance

Assistant Director of Finance

Finance Manager

Accountant

Revenue & Purchase Order Manager

Accounting Technician

Accounts Payable/Payroll Specialist

Total

11-12

Actual

1

1

0

1

1

2

0

6

12-13

Actual

1

0

0

1

1

2

0

5

13-14

Approved

1

1

0

1

1

2

0

6

14-15

Projected

1

0

1

1

1

1

1

6

Change

0

0

0

0

0

(1)

1

0

Finance


34

Human Resources

Account Title



Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

12-13

Actual

617

617

991,175

316,094

0

1,307,268

(1,306,651)

-211,775%

13-14

Approved

0

0

941,610

327,854

0

1,269,464

(1,269,464)

14-15

Proposed

0

0

795,730

322,025

0

1,117,755

(1,117,755)

Amount

Change

0

0

(145,880)

(5,829)

0

(151,709)

151,709

Percent

Change

-16%

-2%

-12%

-12%


The Human Resources division has five full-time staff; none will receive longevity increases in the upcoming budget year.

This division is responsible for the recruitment and hiring of Commission employees, benefit administration, personnel policy

development, city, state and federal policies and procedures compliance and the assurance of fair and equal employment oppor-

tunities and standards.

This will be the first budget year that the payroll function has been moved from the Human Resources division to the Finance

division. While the Payroll Manager position no longer exists, Human Resources has replaced that position with a Human Re-

sources Coordinator.

Operating expenses include office supplies, contract services, workers’ compensation, benefits, physicals, drug testing, agency

diversity trainings, recruitment, volunteers and health insurance costs.


35

Human Resources

Position

Resources

Director of Human Resources

Human Resources Manager

Human Resources Coordinator

Payroll Manager

Employment Coordinator

Volunteer Coordinator

Total

11-12

Actual

1

1

0

1

1

1

5

12-13

Actual

1

1

0

1

1

1

5

13-14

Approved

1

1

0

1

1

1

5

14-15

Projected

1

1

1

0

1

1

5

Change

0

0

1

(1)

0

0

0


36

Maintenance

Account Title



Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

12-13

Actual

0

0

954,320

246,733

524,939

1,725,992

(1,725,992)

13-14

Approved

0

0

833,100

805,853

42,339

1,384,022

(1,384,022)

14-15

Proposed

0

0

873,515

701,500

0

1,575,015

(1,575,015)

Amount

Change

0

0

40,415

(104,353)

(42,339)

190,993

(190,993)

Percent

Change

5%

-13%

-100%

14%

14%

The Maintenance division has 13 full-time staff; 11 will receive longevity increases in the upcoming budget year.

This division is responsible for the maintenance of all undeveloped properties, HVAC, support maintenance and boat landings,

including the provision of custodial care and performing preventative maintenance, renovation and light construction. It is also

responsible for the maintenance and repairs of all agency vehicles.

Operating expenses include agency fleet repairs, fuel costs and the maintenance and repair of agency-wide properties and facili-

ties. The Facility Repairs and Renovations Program (FRRP) is located within this budget. This program tracks and monitors

repairs and renovations made throughout the fiscal year agency-wide that fall below the capitalization threshold of $25,000. The

categories within the FRRP program are ADA compliance, boardwalks, pathways and trails, electrical, exterior weatherproof-

ing, HVAC, appliance and concessions, interior finishes, IT infrastructure, marine, plumbing, roadways and parking, turf, land-

scaping and grounds, and waterparks.



37

Maintenance

Position

Resources

Director of Maintenance

Assistant Director of Maintenance

Administrative Coordinator


Maintenance Crew Chief

Fleet Manager

Mechanic III

Maintenance Supervisor

Maintenance Specialist II

Maintenance Specialist I

HVAC III

HVAC II



Senior Admin Assistant

Area Manager

Total

11-12

Actual

1

2

1

1

2

1

1

3

1

2

1

1

2

1

1

0

21

12-13

Actual

0

0

1

1

3

1

1

3

1

2

1

1

0

0

0

0

15

13-14

Approved

0

0

0

0

2

1

1

1

1

2

1

1

0

0

0

3

13

14-15

Projected

0

0

0

0

2

1

1

1

1

2

1

1

0

0

0

3

13

Change

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0


38

Marketing

Account Title



Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

12-13

Actual

0

0

647,968

206,707

0

854,626

(854,626)

13-14

Approved

0

0

778,669

229,480

0

1,008,149

(1,008,149)

14-15

Proposed

0

0

697,820

272,505

0

970,325

(970,325)

Amount

Change

0

0

(80,849)

43,025

0

(37,824)

37,824

Percent

Change

-10%

19%

-4%

-4%

The Marketing division has nine full-time staff; two will receive longevity increases in the upcoming budget year. Personnel

expenses will see a decrease in the upcoming budget year.

This division is responsible for developing the agency’s marketing strategy, marketing research, advertising efforts, press re-

leases, public relations, brochure production and sponsorship efforts.

Operating expenses include advertising efforts including billboard leases, press releases and radio broadcasts, contract services,

brochure production and distribution, e-marketing costs and exhibit fees.



39

Marketing

Position

Resources

Director of Marketing

Creative Services Manager

Marketing Manager

Marketing Coordinator Online Services

Group Sales & Sponsorship Coordinator

Graphic Design Coordinator

Marketing Services Coordinator


Public Information Coordinator

Total

11-12

Actual

1

1

1

1

1

1

1

1

1

9

12-13

Actual

1

1

1

1

1

1

1

1

1

9

13-14

Approved

1

1

1

1

1

1

1

1

1

9

14-15

Projected

1

1

1

1

1

1

1

1

1

9

Change

0

0

0

0

0

0

0

0

0

0


40


Account Title



Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

12-13

Actual

21,141

21,141

716,978

12,840

0

729,818

(708,667)

-3,352%

13-14

Approved

31,140

31,140

788,446

46,182

0

834,628

(803,488)

-2,580%

14-15

Proposed

35,160

35,160

829,395

17,100

0

846,495

(811,335)

-2,308%

Amount

Change

4,020

4,020

40,949

(29,082)

0

11,867

(7,847)

Percent

Change

13%

13%

5%

-63%

1%

1%

The Park and Recreation Services division has 10 full-time staff; six will receive longevity increases in the upcoming budget

year.

This budget includes the Superintendent of Park and Recreation Services, Park and Program Services which serves as the agen-

cy-wide Call Center, and the Safety division. The Superintendent of Park and Recreation Services oversees the Operations,

Maintenance, Marketing, Safety, Park and Program Services and Recreation divisions. This division is responsible for agency-

wide safety aspects as well as customer reservations and registrations.

Operating expenses include safety efforts, miscellaneous supplies and office expenses, small equipment, and miscellaneous

swim and lifeguard expenses.

There are no transfers budgeted in the upcoming fiscal year.


41


Position

Resources

Superintendent of Park & Recreation Services

Park & Program Services Manager

Customer Service Representative

Safety Program Manager

Assistant Safety Program Manager

Safety Compliance Officer

Total

11-12

Actual

1

1

5

1

1

1

10

12-13

Actual

1

1

5

1

1

1

10

13-14

Approved

1

1

5

1

1

1

10

14-15

Projected

1

1

5

1

1

1

10

Change

0

0

0

0

0

0

0


42

Parks

Account Title

Miscellaneous


Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

13-14

Approved

4,626

4,626

1,102,313

46,697

0

1,149,010

(1,144,384)

-24,738%

12-13

Actual

1,980

1,980

886,046

42,821

0

928,867

(926,887)

-46,812%

14-15

Proposed

3,620

3,620

1,105,135

46,770

0

1,151,905

(1,148,285)

-31,721%

Amount

Change

(1,006)

(1,006)

2,822

73

0

2,895

(3,901)

Percent

Change

-22%

-22%

0%

0%

0%

0%

The Parks division has seven full-time staff; two will receive longevity increases in the upcoming budget year.

This division is responsible for the general operations of all parks and facilities. This fund also supports beach lifeguard opera-

tions. Operations and maintenance staff agency-wide receive general supervision from this division. Self-sustaining operations

have been mostly funded from the Enterprise Fund.

Revenue comes from lifeguard reimbursements. Operating expenses include miscellaneous items for uniform storage, beach

lifeguard supplies and operations, safety equipment, office supplies and contract services.



43

Parks

Position

Resources

Director of Parks

Assistant Director of Parks

Administrative Services Manager

Administrative Specialist

Administrative Services Assistant Manager

Assistant Parks Manager

Total

11-12

Actual

1

2

1

0

1

1

6

12-13

Actual

1

3

1

1

1

0

7

13-14

Approved

1

3

1

1

1

0

7

14-15

Projected

1

3

1

1

1

0

7

Change

0

0

0

0

0

0

0


44

Account Title



Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

12-13

Actual

0

0

203,053

257,821

7,584

468,458

(468,458)

13-14

Approved

35,000

35,000

230,472

131,472

0

361,944

(326,944)

-934%

14-15

Proposed

75,000

75,000

237,975

70,560

0

308,535

(233,535)

-311%

Amount

Change

40,000

40,000

7,503

(60,912)

0

(53,409)

93,409

Percent

Change

114%

114%

3%

-46%

-15%

-29%


The Planning division has two full-time staff; neither will receive longevity increases in the upcoming budget year.

This division is responsible for the long-range and strategic planning and development of the park system as well as land man-

agement. These tasks are accomplished by working with Commissioners and staff from all divisions in order to provide the

most comprehensive and cost effective designs for the construction and reconstruction of parks and facilities. This division must

also stay informed about community issues and public responses to its various plans.

Operating expenses include office supplies, various small equipment items, contract services, land management and cultural

resource studies.



45


Position

Resources

Director of Planning

Assistant Director of Planning

Resource Planning Manager

Senior Planning Manager

Land Resource Manager

Total

11-12

Actual

1

1

1

1

0

4

12-13

Actual

1

0

0

0

1

2

13-14

Approved

1

0

0

0

1

2

14-15

Projected

1

0

0

0

1

2

Change

0

0

0

0

0

0


46

Recreation

Account Title

Outdoor Programming

Interpretive Programming

Accessibility

Community Recreation


Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

12-13

Actual

228,747

71,031

0

4,314

304,093

1,499,558

691,141

0

2,190,699

(1,886,606)

-620%

13-14

Approved

284,395

62,600

0

69,000

415,995

1,646,721

817,826

0

2,464,547

(2,048,552)

-492%

14-15

Proposed

315,430

73,010

5,800

111,150

505,390

2,147,445

372,095

0

2,519,540

(2,014,150)

-399%

Amount

Change

31,035

10,410

5,800

42,150

89,395

500,724

(85,601)

0

54,993

34,402

Percent

Change

11%

17%

61%

21%

30%

-55%

2%

-2%

The Recreation division has 22 full-time staff; five will receive longevity increases in the upcoming budget year. Three new

positions have been added to this division under the Community Recreation department as part of the dissolution of the Com-

mission’s Community Education partnership with the Charleston County School District.

This division is responsible for development of new and exciting programs to ensure the enhancement of the quality of life in

Charleston County. There are multiple departments within this division:

Administrative is responsible for the general support for all Recreation activities and programs;

Outdoor Recreation provides public and custom registration programs and activities to teach outdoor skills such as archery,

on-water skills such as kayaking and stand up paddle boarding (SUP), land-based skills such as biking and wilderness train-

ing. It also offers youth camps during the summer, winter and spring school breaks;

Interpretive Recreation focuses on providing public and custom educational and historical programs. Many custom pro-

grams are provided for schools. The Interpretive department will also see increases in revenue and expenses per the open-

ing of McLeod Plantation;

Accessibility is a new department this year and will focus on offering accessible programs such as special needs dances as

well as interactive and Paralympic events; and


47

Recreation

Community Recreation is renamed this year from the previous Community Education. This department offers youth camps

in rural areas, youth athletics and will introduce new events such as Daddy-Daughter dances and story-telling events.

Revenue will increase by 11% in Outdoor Recreation with new program offerings and fee changes. There will be less water-

based trips; however, Recreation still projects strong revenue from custom contracts. Outdoor is also projecting increased reve-

nue from archery programs and camp revenues. Interpretive Recreation revenues project a 17% increase based on strong actual

trends in environmental education programs and with the opening of McLeod Plantation. The new programs offered by the Ac-

cessibility and Community Recreation departments also increases the revenue for the upcoming budget.

Operating expenditures include various small equipment and miscellaneous expenses in order to provide public and custom

programs, contract services, facility rental expenses and equipment rentals.

There are no budgeted transfers for the upcoming fiscal year.


48

Recreation

Position

Resources

Director of Recreation

Assistant Director of Recreation Programs

Assistant Director of Community Recreation

Community Recreation Program Manager

Community Recreation Manager

Community Recreation Specialist


Administrative Assistant Manager


Outdoor Recreation Program Manager

Outdoor Recreation Coordinator

Rural Recreation Specialist

Rural Recreation Youth Athletics Coordinator

Stewardship & Interpretive Manager

Environmental Education Coordinator

Environmental Education Specialist

Natural History Interpretation Specialist

Cultural History Interpretive Coordinator

Natural History Interpretation Coordinator

Total

11-12

Actual

1

1

1

1

0

0

1

0

1

1

2

3

1

1

1

1

1

1

1

19

12-13

Actual

1

1

1

1

0

0

1

1

0

1

2

3

1

1

1

1

1

1

1

19

13-14

Approved

1

1

1

1

0

0

1

1

0

1

2

3

1

1

1

1

1

1

1

19

14-15

Projected

1

1

1

1

3

3

1

1

0

1

2

0

1

1

1

1

1

1

1

22

Change

0

0

0

0

3

3

0

0

0

0

0

(3)

0

0

0

0

0

0

0

3


Enterprise Fund

Overview


Boat Landings


Cooper River Marina









McLeod Plantation


Mount Pleasant Pier





Skatepark


50

Overview

Enterprise Funds are established to account for operations that are financed and operated in a business-like manner.

The Commission’s intent is that the costs of providing goods and services to the general public on a continuing ba-

sis are financed or recovered primarily through user charges and fees. The Commission has 17 enterprise funds and

pays the salaries of 89 full-time employees.

Enterprise Fund

12%

1%

11%

1%

14%

25%

13%

12%

8%2% 1%

Revenue Sources Resale

Vending

Equipment Rentals

Fleet Rentals

Facility Rentals

Beach Rentals

Gate Admissions

Water Feature

Campground & Cottages

Holiday Festival of Lights

Services


Operations Programming

Miscellaneous

Sponsorships

Group Services

59%

41%

0%

Expenditures

Personnel

Operating

Capital

51

Overview

Account Title

Resale/Concessions

Vending

Equipment Rentals

Fleet Rentals

Facility Rentals

Beach Rentals

Gate Admissions

Water Feature



Services



Miscellaneous

Sponsorships

Group Services


Personnel

Operating

Capital

Total Expenditures


Profit Margin

Transfers In

Transfers Out


12-13

Actual

1,332,460

5,206

48,330

54,037

1,336,572

63,792

1,782,847

3,477,717

1,839,955

1,504,460

27,638

916,004

0

12,229

218,899

132,705

12,752,851

7,830,871

5,384,839

37,297

13,253,007

(500,156)

-4%

70,006

67,876

(498,026)

13-14

Approved

1,315,570

5,543

43,711

64,037

1,393,686

85,192

1,941,007

3,773,205

1,866,838

1,740,021

22,822

1,052,705

0

5,450

268,500

91,800

13,670,087

8,116,983

5,457,081

130,500

13,704,564

(33,757)

0%

7,971,741

7,937,614

(350)

14-15

Proposed

1,698,315

5,870

54,520

75,140

1,590,895

102,445

2,211,930

3,568,145

1,874,280

1,702,030

27,470

1,084,440

7,450

1,750

313,500

83,750

14,401,930

8,587,240

5,981,875

30,000

14,599,115

(197,185)

-1%

1,132,625

2,513,360

(1,577,920)

Amount

Change

382,745

327

10,809

11,103

197,209

17,253

270,923

(205,060)

7,442

(37,991)

4,648

31,735

7,450

(3,700)

45,000

(8,050)

731,843

470,257

524,794

(100,500)

894,551

(163,428)

(6,839,116)

(5,424,254)

(1.577.570)

Percent

Change

29%

6%

25%

17%

14%

20%

14%

-5%

0%

-2%

20%

3%

-68%

17%

-9%

5%

6%

10%

-77%

7%

484%

-86%

-68%

450,734%

Enterprise Fund

52

Overview

The Enterprise Budgets contain multiple types of revenue streams and recognizes an overall increase of 4%. Revenue in-

creases are expected from resale/concessions, vending, gate admissions, services, sponsorships and the following types of

rentals: equipment, fleet, beach and facilities. Revenue increases will also be seen with the addition of the Skatepark and

McLeod Plantation. Decreases in revenues are expected from water features, the Holiday Festival of Lights, miscellaneous

income and Group Services.

Transfers in includes the transfer from the Holiday Festival of Lights to reimburse individual parks for their staff’s salaries

for the days they will spend working at the light show rather than at their base facilities. The remaining transfers in are

budgeted to eliminate interfund transactions that have occurred. Transfers in will decrease by 86% due to a decrease in in-

terfund transactions.

Personnel expenses include those that are employee related such as: salaries, wages, benefits, training and uniforms and will

increase with the addition of staff related to the two new parks, reclassification of salaries during Fiscal Year 2013-2014

and additional expenses related to Retirement contribution increases. Retirement is now budgeted at 10.9%, rather than the

previous 10.6%, contribution per salary. Other Post Employment Benefits (OPEB) expenses are also included in this budget.

This will be the second year OPEB expenses are included in individual Enterprise budgets.

The budget does not include a cost of living increase; additionally, a 1.4% increase as recommended by Evergreen Solutions

to maintain a competitive pay plan starting July 2014, has not been included. One transfer position from the General Agency

Operating Fund and three new positions are included in the upcoming fiscal year; one has transferred to the Park & Recrea-

tion Enterprise budget per the addition of the new Race, Runs and Fitness department, two have been added to the McLeod

Plantation budget per its opening and one has been added to the Skatepark budget per its opening. Furthermore, 28 employ-

ees will be receiving longevity increases throughout the fiscal year.

Operating expenditures include any expense not personnel-related, such as: office supplies, maintenance, contract services,

contract services, rentals, utilities, and miscellaneous expenses. Increased operating expenses will be seen with the operation

of two new facilities, the Skatepark and McLeod Plantation. Operating expenses will also increase with the repairs and

maintenance of new and existing parks and facilities.

Capital expenses for the FYE 2015 budget will be the Holiday Festival of Lights displays construction. Capital will de-

crease, however, as expenses that meet or exceed the Capitalization Threshold will be recorded in the Capital Improvement

Program Fund.

Transfers out represents the reimbursement of staff salaries for days worked at the Holiday Festival of Lights. The Cooper

River Marina will receive a transfer for its pumpout boat and the remaining transfers are budgeted to eliminate interfund

transactions that have occurred. Transfers out will decrease by 68% due to a decrease in interfund transactions.

Fees are reviewed during the fall for the following spring season. Adjustments may be made to the budgets in the midyear

review.

Enterprise Fund

54


Kiawah Beachwalker Park, located on the west end of Kiawah Island, offers ocean frontage and a river view, along with the

only public beach access on beautiful Kiawah Island. The park is operated through a cooperative agreement between Kiawah

Development Partners, Charleston County Council and the Charleston County Park & Recreation Commission. Lifeguards are

on duty seasonally along a beachfront designated swimming area. The Commission is fully responsible for the maintenance and

upkeep of Beachwalker.

8 Beachwalker Dr, Kiawah Island, SC, 29455

Enterprise Fund

23%

13%

65%

Revenue Sources

Resale

Beach Rentals

Gate Admissions

78%

22%

Expenditures

Personnel

Operating

Capital

55


Account Title

Resale/Concessions

Beach Rentals

Gate Admissions


Personnel

Operating

Capital

Total Expenditures

Net Income/(Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

38,824

22,320

118,812

179,956

138,307

41,607

0

179,914

42

0%

6,211

0

6,253

13-14

Approved

40,911

21,180

120,041

182,132

186,954

54,488

0

241,442

(59,310)

-33%

297,837

0

238,527

14-15

Proposed

46,250

25,710

132,780

204,740

196,840

57,145

0

253,985

(49,245)

-24%

18,660

0

(30,585)

Amount

Change

5,339

4,530

12,739

22,608

9,886

2,657

0

12,543

10,065

(279,177)

0

(269,112)

Percent

Change

13%

21%

11%

12%

5%

5%

5%

-17%

-94%

-113%

Enterprise Fund

56


Beachwalker County Park has two full-time staff; neither will receive longevity increases in the upcoming budget year.

Transfers are budgeted to reimburse the salaries of full-time employees who worked at the Holiday Festival of Lights as well as

eliminate interfund transfers that have occurred.

Revenue is received from gate vehicular admissions, food and sundry sales, and beach rentals of umbrellas and chairs. All three

revenue streams are projected to increase.

Operating expenses include office supplies, various small equipment items, contract services, custodial supplies, miscellaneous

park maintenance and repair costs, equipment rentals, resale costs and park-wide utility fees.

Enterprise Fund

57


Attendance

Numbers

Visitors

Vehicles

Position

Resources

Park Manager I

Operations Manager

11-12

Actual

87,050

25,900

11-12

Actual

1

0

12-13

Actual

93,594

27,726

12-13

Actual

1

1

13-14

Projected

92,555

26,984

13-14

Projected

1

1

14-15

Projected

98,860

30,037

14-15

Projected

1

1

Change

6,305

3,053

Change

0

0

Enterprise Fund

58

Boat Landings

Account Title



Personnel

Operating

Capital

Total Expenditures

Transfers In

Transfers Out


12-13

Actual

0

0

0

0

0

0

0

0

0

13-14

Approved

0

0

0

0

0

0

1,054

0

1,054

14-15

Proposed

0

0

0

0

0

0

1,055

0

1,055

Amount

Change

0

0

0

0

0

0

1

0

1

Percent

Change

0%

0%

Enterprise Fund

59

Boat Landings

The Commission’s boat landings are not individually affiliated with any revenue or expenditures. Expenditures for the boat

landings are recorded in the General Agency Maintenance budget; there are 19 boat landings agency-wide.

Transfers are budgeted to eliminate interfund transactions that have occurred.

Enterprise Fund

60


Caw Caw Interpretive Center is rich in natural, cultural and historical resources, Caw Caw was once part of several rice planta-

tions and home to enslaved Africans who applied their technology and skills in agriculture to carve the series of rice fields out

of cypress swamps. Caw Caw opened to the public on January 28th, 2000, offering an interpretive center with exhibits and dis-

plays highlighting the historical, cultural and environmental treasures of the 643 acre site. Caw Caw also features over six miles

of trails, over 1,400 feet of elevated boardwalks through wetlands, education programs ranging from pre-school to college lev-

el, historic rice fields, two classroom facilities and impoundments managed for wildlife.

5200 Savannah Highway, Ravenel, SC 29470

Enterprise Fund

51%

33%

16%

Revenue Sources

Resale

Gate Admissions


70%

30%

Expenditures

Personnel

Operating

Capital

61


Account Title

Resale/Concessions

Gate Admissions



Personnel

Operating

Capital

Total Expenditures

Net Income/(Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

9,152

6,869

3,464

19,485

153,656

51,181

0

204,837

(185,352)

-951%

0

0

(185,352)

13-14

Approved

11,688

6,094

5,100

22,882

154,676

65,974

0

220,650

(197,678)

-864%

1,677,127

0

1,479,359

14-15

Proposed

10,740

7,000

3,500

21,240

171,780

74,870

0

246,650

(225,410)

-1,061%

118,490

0

(106,920)

Amount

Change

(948)

906

(1,600)

(1,642)

17,104

8,896

0

26,000

(27,732)

(1,558,637)

(1,586,279)

Percent

Change

-8%

15%

-31%

-7%

11%

13%

12%

14%

-92%

-107%

Enterprise Fund

62


Caw Caw Interpretive Center has two full-time staff; neither will receive longevity increases in the upcoming budget year.


Revenue is received from individual and group park admission fees, food and sundry sales, and a race named Where the Wild

Things Run 5K. Admissions revenue is expected to increase this year; however, resale and event revenue will decrease per prior

actuals.



Photograph courtesy of Robbie Silver

Enterprise Fund

63


Attendance

Numbers

Visitors

Position

Resources

Park Manager I

Maintenance Specialist III

11-12

Actual

12,048

11-12

Actual

1

1

12-13

Actual

12,919

12-13

Actual

1

1

13-14

Projected

12,401

13-14

Projected

1

1

14-15

Projected

12,490

14-15

Projected

1

1

Change

89

Change

0

0

Enterprise Fund

64

Cooper River Marina

The Cooper River Marina was constructed by the federal government within the confines of the Charleston Naval Base and

features 170 slips. The Commission owns the marina, the adjoining degaussing pier and 16 acres of property. The marina fea-

tures long-term and transient deep water slips, shore side and slip side pump out service, a climate-controlled captain’s lounge,

laundry facilities, showers and restrooms, gated security, boatyard storage, VHF Channel 16 monitoring and resale items within

the office building.

1010 Juneau Avenue, North Charleston, SC 29405

Enterprise Fund

71%

29%

Expenditures

Personnel

Operating

Capital

3%

93%

4%

Revenue Sources

Resale

Vending

Facility Rentals

Services

65

Cooper River Marina

Account Title

Resale/Concessions

Vending

Facility Rentals

Services


Personnel

Operating

Capital

Depreciation

Total Expenditures

Net Income/(Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

21,040

1,417

637,762

27,638

687,857

289,870

107,668

0

273,610

671,148

16,709

2%

2,130

0

18,838

13-14

Approved

23,007

1,135

612,190

22,822

659,154

292,846

107,261

100,000

0

500,107

159,047

24%

75,729

2,502,290

(2,267,514)

14-15

Proposed

23,000

1,560

656,970

27,470

709,000

308,400

124,540

0

0

432,940

276,060

39%

4,660

262,840

17,880

Amount

Change

(7)

425

44,780

4,648

49,846

15,554

17,279

(100,000)

(67,167)

117,013

(71,069)

(2,239,450)

2,285,394

Percent

Change

0%

37%

7%

20%

8%

5%

16%

-100%

-13%

74%

-94%

-89%

-101%

Enterprise Fund

66

Cooper River Marina

The Cooper River Marina has three full-time staff; none will receive longevity increases in the upcoming budget year.

Transfers in are budgeted for salary reimbursement for staff who work the Holiday Festival of Lights as well as grant money

transferred from the Special Revenue fund for the pump out boat.

Revenue is received from food, sundry and alcohol sales, slip rental fees, electrical surcharges, vending and customer pump out

services.



Transfers out are budgeted to eliminate interfund transactions that have occurred.

Enterprise Fund

67

Cooper River Marina

Attendance

Numbers

Occupancy

Position

Resources

Park Manager I

Assistant Manager


11-12

Actual

96%

11-12

Actual

1

1

1

12-13

Actual

96%

12-13

Actual

1

1

1

13-14

Projected

96%

13-14

Projected

1

1

1

14-15

Projected

97%

14-15

Projected

1

1

1

Change

1%

Change

0

0

0

Enterprise Fund

68


Enterprise Fund

Account Title



Personnel

Operating

Capital

Total Expenditures

Transfers In

Transfers Out


12-13

Actual

0

0

0

0

0

0

0

0

0

13-14

Approved

0

0

0

0

0

0

1,161

0

1,161

14-15

Proposed

0

0

0

0

0

0

1,160

0

1,160

Amount

Change

0

0

0

0

0

0

(1)

0

(1)

Percent

Change

0%

0%

8424 Pine Landing Rd, Edisto Island, SC 29438

69


Edisto Island County Park does not have any revenue or direct expenditures affiliated with it. The maintenance of this property

is recorded under the General Agency Maintenance budget. There have been programs at this site such as Explore your Park-

lands.

The future county park consists of 307 acres off of Pine Landing Road on Edisto Island. It offers creek frontage with a portion

of the site being heavily forested and a portion in agricultural fields. The time frame for development has not yet been devel-

oped.


Enterprise Fund

70


Folly Beach County Park totals 137.9 acres and offers approximately 900 feet of guarded beach, restrooms, outdoor showers, a

1,200 square foot beach accessible rental facility and a snack bar. During the 2011-2012 fiscal year, the park was closed due to

heavy erosion to the beach and parking lot. The park was reopened at the end of fiscal year 2012-2013 after staff worked close-

ly with engineers and natural resource agencies to make repairs.

1100 West Ashley Avenue, Folly Beach, SC 29439

Enterprise Fund

9%

21%

12%

58%

Revenue Sources

Resale

Facility Rentals

Beach Rentals

Gate Admissions

73%

27%

Expenditures

Personnel

Operating

Capital

71


Account Title

Resale/Concessions

Beach Rentals

Facility Rentals

Gate Admissions


Miscellaneous


Personnel

Operating

Capital

Total Expenditures

Net Income/(Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

42

55

3,800

816

4,622

50

9,385

784

23,524

0

24,308

(14,923)

-159%

12,655

0

(2,268)

13-14

Approved

9,958

21,470

23,500

158,650

0

0

213,578

140,318

42,504

0

182,822

30,756

14%

350,187

0

380,943

14-15

Proposed

23,895

31,965

54,570

154,820

0

0

265,250

175,900

63,760

0

239,660

25,590

10%

5,220

62,120

(31,310)

Amount

Change

13,937

10,495

31,070

(3,830)

0

0

51,672

35,582

21,256

0

56,838

(5,166)

(344,967)

62,120

(412,253)

Percent

Change

140%

49%

132%

-2%

24%

25%

50%

31%

-17%

-99%

-108%

Enterprise Fund

72

Folly Beach County Park has two full-time staff; one will receive a longevity increase in the upcoming budget year.

Transfers in are budgeted for salary reimbursement for staff who work the Holiday Festival of Lights

Revenue is received from food and sundry sales, gate vehicular admissions, shelter reservations, security guard revenue for

shelter reservations and beach rentals of umbrellas and chairs. All revenue streams, except gate admissions, are expected to in-

crease.





Enterprise Fund

73

Attendance

Numbers

Visitors

Vehicles

Position

Resources

Park Manager II

Assistant Manager


11-12

Actual

35,395

11,668

11-12

Actual

1

1

1

12-13

Actual

401

135

12-13

Actual

0

1

1

13-14

Projected

99,582

33,194

13-14

Projected

0

1

1

14-15

Projected

90,061

31,163

14-15

Projected

0

1

1

Change

(9,521)

(2,031)

Change

0

0

0


Enterprise Fund

74


Folly Beach Fishing Pier, completed in September 1995, stretches 1,045 feet into the Atlantic Ocean and is the second longest

on the east coast. The pier is 25 feet wide and is 23 feet above sea level. A 7,500 square foot diamond shaped platform with a

1,400 square foot covered shelter is located at the end of the pier. The pier also features a 10,000 square foot building with re-

strooms, a gift and tackle shop, rod rentals and Locklear’s Beach City Grill Restaurant, which is leased to an independent oper-

ator.

101 East Arctic Avenue, Folly Beach, SC, 29439

Enterprise Fund

67%

2%

9%

19%

3%

Revenue Sources

Resale

Vending

Equipment Rentals

Facility Rentals

Gate Admissions


49%51%

Expenditures

Personnel

Operating

Capital

75

Account Title

Resale/Concessions

Vending

Equipment Rentals

Facility Rentals

Gate Admissions


Miscellaneous


Personnel

Operating

Capital

Depreciation

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out



12-13

Actual

736,721

1,535

25,555

104,490

205,967

29,136

750

1,104,154

643,565

562,934

0

1,271

1,207,770

(103,616)

-9%

13,630

0

(89,986)

13-14

Approved

695,330

2,051

23,860

104,046

204,562

30,600

0

1,060,449

560,677

544,402

0

0

1,105,079

(44,630)

-4%

162,920

0

118,290

14-15

Proposed

810,630

1,810

28,760

105,920

227,840

37,600

0

1,212,560

585,610

618,180

0

0

1,203,790

8,770

1%

68,125

0

76,895

Amount

Change

115,300

(241)

4,900

1,874

23,278

7,000

0

152,111

24,933

73,778

0

0

98,711

53,400

(94,795)

0

(41,395)

Percent

Change

17%

-12%

21%

2%

11%

23%

14%

4%

14%

9%

-120%

-58%

-35%

Enterprise Fund

76


Folly Beach Fishing Pier has five full-time staff; one will receive a longevity increase in the upcoming budget year.

Transfers in are budgeted for salary reimbursement for staff who work the Holiday Festival of Lights as well as to eliminate

interfund transactions that have occurred.

Revenue is received from food and sundry sales, gate vehicular admissions, fishing rod rentals, Locklear’s restaurant lease,

vending and various program registrations. All revenue streams, except vending, are expected to increase.



Enterprise Fund

77

Attendance

Numbers

Visitors

Position

Resources

Park Manager II

Assistant Park Manager

Operations Manager


11-12

Actual

283,396

11-12

Actual

1

1

2

1

12-13

Actual

292,885

12-13

Actual

1

1

2

1

13-14

Projected

306,947

13-14

Projected

1

1

2

1

14-15

Projected

303,889

14-15

Projected

1

1

2

1

Change

(3,058)

Change

0

0

0

0


Enterprise Fund

78


Isle of Palms County Park was developed and opened to the public in 1996 in response to public demand for improved beach

access in the East Cooper area. The park features boardwalks and accessible ramps to the beach, restrooms, dressing areas, a

sand volley-ball court, 500 feet of lifeguarded swimming, outdoor showers, beach rentals, a retail area and children’s play area.

1-14th Avenue, Isle of Palms, SC, 29451

Enterprise Fund

21%

10%

69%

Revenue Sources

Resale

Vending

Beach Rentals

Gate Admissions

75%

25%

Expenditures

Personnel

Operating

Capital

79


Account Title

Resale/Concessions

Vending

Beach Rentals

Gate Admissions

Miscellaneous


Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

84,813

268

41,417

269,842

200

396,540

284,875

94,231

0

379,106

17,434

4%

20,076

0

37,510

13-14

Approved

97,383

273

42,542

261,556

0

401,754

305,524

93,257

0

398,781

2,973

0%

20,715

0

23,688

14-15

Proposed

98,220

280

44,770

318,020

0

461,290

306,595

103,835

0

410,430

50,860

11%

7,580

320,170

(261,730)

Amount

Change

837

7

2,228

56,464

0

59,536

1,071

10,578

0

11,649

47,887

(13,135)

320,170

(285,418)

Percent

Change

1%

3%

5%

22%

15%

0%

11%

3%

1,611%

-63%

-1,205%

Enterprise Fund

80


Isle of Palms County Park has three full-time staff; one will receive a longevity increase in the upcoming budget year.

Transfers in are budgeted for salary reimbursement for staff who work the Holiday Festival of Lights.

Revenue is received from food and sundry sales, gate vehicular admissions, vending, and beach rentals of umbrellas and chairs.

All revenue streams are expected to increase.




Enterprise Fund

81


Attendance

Numbers

Visitors

Vehicles

Position

Resources

Park Manager II

Assistant Manager


11-12

Actual

149,488

57,412

11-12

Actual

1

1

1

12-13

Actual

147,124

56,825

12-13

Actual

1

1

1

13-14

Projected

156,202

58,900

13-14

Projected

1

1

1

14-15

Projected

160,041

60,852

14-15

Projected

1

1

1

Change

3,839

1,952

Change

0

0

0

Enterprise Fund

82


James Island County Park is the most diverse park in our county park system. The park hosts the Holiday Festival of Lights, a

124 space RV campground and primitive area, ten vacation cottages along the Stono River marsh, the Climbing Wall, an 18-

hole disc golf course, Splash Zone waterpark, rental facilities, bike and boat rentals, a dog park and a variety of special events.

The Holiday Festival of Lights has been recognized around the world; it was featured as the only U.S. event in Moscow’s Festi-

val of Festivals, recognized by Coastal Living as “One of the Top 10 Holiday Celebrations,” ranked by the American Bus As-

sociation as “One of the Top 100 Events in the Nation” and was most recently named “One of the Top 20 Events in the South-

east” by the Southeastern Tourism Society.

861 Riverland Dr, Charleston, SC 29412

Enterprise Fund

3%4%

14%

34%

30%

14%

Revenue Sources

Resale

Vending

Fleet Rentals

Facility Rentals

Gate Admissions

Water Feature




53%

47%

1%

Expenditures

Personnel

Operating

Capital

83

Account Title

Resale/Concessions

Vending

Fleet Rentals

Facility Rentals

Gate Admissions

Water Feature




Miscellaneous


Personnel

Operating

Capital

Depreciation

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out



12-13

Actual

20,577

940

25,633

153,324

214,123

765,841

1,839,955

1,504,460

698,003

1,965

5,244,821

2,614,067

2,267,784

37,297

46,401

4,965,549

279,272

5%

0

67,876

191,396

13-14

Approved

27,667

907

30,586

160,506

219,539

827,828

1,866,838

1,740,021

769,397

0

5,643,289

2,627,193

2,326,084

30,500

0

4,983,777

659,512

12%

0

2,367,104

(1,707,592)

14-15

Proposed

22,830

1,080

26,240

181,280

215,780

780,570

1,874,280

1,702,030

778,165

0

5,582,255

2,682,920

2,391,635

30,000

0

5,104,555

477,700

9%

24,550

267,950

234,300

Amount

Change

(4,837)

173

(4,346)

20,774

(3,759)

(47,258)

7,442

(37,991)

8,768

0

(61,034)

55,727

65,551

(500)

0

120,778

(181,812)

24,550

(2,099,154)

1,941,892

Percent

Change

-17%

19%

-14%

13%

-2%

-6%

0%

-2%

1%

0

-1%

2%

3%

-2%

0

2%

-28%

-89%

-101%

Enterprise Fund

84


James Island County Park has 28 full-time staff; eight will receive longevity increases in the upcoming budget year.


Revenue is received from multiple sources including food and sundry sales, vending, gate admissions, fleet rentals of bikes and

boats, shelter rentals, waterpark admissions and sales, reservations within the campground and cottages, the Holiday Festival of

Lights, portable Climbing Wall rentals, public and custom programs at the Climbing Wall and Challenge Course as well as mul-

tiple special events such as the Lowcountry Cajun Festival, Reggae Concert Series, East Coast Paddlesports and Outdoor Festi-

val, Charleston Sprint Triathlon Series, Green Fair and the Summer Entertainment Series.


park maintenance and repair costs, equipment rentals, resale costs, transportation costs for the portable wall, waterpark chemi-

cals, the Holiday Festival of Lights displays construction costs and park-wide utility fees.

Transfers out are budgeted for the reimbursement of staff salaries who have worked the Holiday Festival of Lights as well as to

eliminate interfund transactions that have occurred.

Enterprise Fund

85


Attendance

Numbers

Visitors

Water Feature

HFOL Visitors

HFOL Vehicles

* Actual

Position

Resources

General Manager

Assistant General Manager

Operations Manager JICP

Food & Beverage Manager

Campground Manager

Assistant Campground Manager

Maintenance Superintendent






Outdoor Rec Coordinator– Wall

Outdoor Rec Coordinator– Land

Total

11-12

Actual

329,321

82,674

224,726

58,475

11-12

Actual

1

1

3

1

1

1

1

1

3

7

4

2

1

1

28

12-13

Actual

340,818

82,670

211,233

56,305

12-13

Actual

1

1

3

1

1

1

1

1

3

7

4

2

1

1

28

13-14

Projected

336,896

86,725

215,737*

56,733*

13-14

Projected

1

1

3

1

1

1

1

1

3

7

4

2

1

1

28

Change

3,839

1,952

10,787

2,837

Change

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

14-15

Projected

160,041

60,852

226,524

59,570

14-15

Projected

1

1

3

1

1

1

1

1

3

7

4

2

1

1

28

Enterprise Fund

86


2662 Mullet Hall Road, Johns Island, SC, 29455

Johns Island County Park consists of 738 acres and boasts beautiful forested areas along with large agricultural fields; Mullet

Hall Equestrian Center exists within this future county park. This facility opened for public use in April 2001 and hosts com-

petitive horse shows of every breed and discipline, dog shows and exhibitions, dog agility events and festivals. The 60-acre

equestrian center features four permanent show rings, a large lunging area, two barns with water and electric with a total of 196

stalls, a horse washing area, two tent pads with water and electricity for temporary stalls and campsites.

Enterprise Fund

34%

2%

48%

4%

12%

Revenue Sources

Resale

Equipment Rentals

Facility Rentals

Gate Admissions


63%

37%

Expenditures

Personnel

Operating

Capital

87

Account Title

Resale

Equipment Rentals

Facility Rentals

Gate Admissions


Miscellaneous


Personnel

Operating

Capital

Depreciation

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

64,092

3,200

90,504

7,951

17,455

1,980

185,182

240,827

131,863

0

2,181

374,871

(189,689)

-102%

0

0

(189,689)

13-14

Approved

68,975

2,725

98,283

8,824

33,773

0

212,580

238,982

155,051

0

0

394,033

(181,453)

-85%

890,736

0

709,283

14-15

Proposed

76,840

5,400

106,660

9,180

25,775

0

223,855

272,615

159,410

0

0

432,025

(208,170)

-93%

144,425

0

(63,745)

Amount

Change

7,865

2,675

8,377

356

(7,998)

0

11,275

33,633

4,359

0

0

37,992

(26,717)

(746,311)

0

(773,028)

Percent

Change

11%

98%

9%

4%

-24%

5%

14%

3%

10%

15%

-84%

-109%


Enterprise Fund

88


Johns Island County Park has three full-time staff; none will receive longevity increases in the upcoming budget year.



Revenue is received from food and sundry sales, trail ride revenues, rentals of jump equipment, a tractor and stalls, grounds fees

for horses and dogs, campsite rentals, shaving sales, park rentals for horse shows and special events such as the Harvest Festival

and the Mullet Haul and Lowcountry Half Trail Marathon & 5K races.


park maintenance and repair costs, equipment rentals and resale costs.

Enterprise Fund

89


Attendance

Numbers

Number of Show Days

Position

Resources

Park Manager

Assistant Manager


11-12

Actual

56

11-12

Actual

1

1

1

12-13

Actual

28

12-13

Actual

1

1

1

13-14

Projected

55

13-14

Projected

1

1

1

14-15

Projected

37

14-15

Projected

1

1

1

Change

(18)

Change

0

0

0

Enterprise Fund

90


1400 Highway 41, Mount Pleasant, SC 29466

Laurel Hill is a 746.65 acre future-park that is being leased from Wells Fargo, the trustee for the former owner, for a period of

up to 99 years. The lease stipulates passive park use as per the former owner’s will. The primarily wooded site has an oak allee,

a pond, open meadows, an existing trail network, gorgeous backdrops and is available for rentals. The National Recreation &

Park Association’s Oglebay Green School has awarded Laurel Hill Plantation’s plan a winner for conceptual design.

Enterprise Fund

87%

13%

Revenue Sources

Facility Rentals


29%

71%

Expenditures

Personnel

Operating

Capital

91


Account Title

Facility Rentals

Recreational Programming

Miscellaneous


Personnel

Operating

Capital

Total Expenditures


Profit Margin

Transfers In

Transfers Out


12-13

Actual

5,057

0

0

5,057

0

9,222

0

9,222

(4,164)

-82%

0

0

(4,164)

13-14

Approved

9,400

0

1,700

11,100

11,663

22,528

0

34,191

(23,091)

-208%

5,092

0

(17,999)

14-15

Proposed

6,800

1,000

0

7,800

7,040

17,095

0

24,135

(16,335)

-209%

1,990

0

(14,345)

Amount

Change

(2,600)

1,000

(1,700)

(12,708)

(4,623)

(5,433)

0

(2,056)

6,756

(3,102)

0

3,654

Percent

Change

-28%

-100%

-78%

-40%

24%

-6%

-29%

-61%

-20%

Enterprise Fund

92


Laurel Hill Plantation has no full-time staff.


Revenue is received primarily from facility reservations and projects revenue from a new race called the Lowcountry Masters

Classic 5K.

Operating expenses include various small equipment items, contract services, custodial supplies, miscellaneous park mainte-

nance and repair costs, equipment rentals and park-wide utility fees.

Enterprise Fund

94


Account Title


Total Available

Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

0

0

0

0

0

0

0

0

0

0

13-14

Approved

0

0

0

0

0

0

0

0

1,091

1,091

14-15

Proposed

0

0

0

0

0

0

0

0

3,250

3,250

Amount

Change

0

0

0

0

0

0

0

0

2,159

2,159

Percent

Change

198%

198%

Enterprise Fund

1750 East Ashley Ave, Folly Beach, SC 29439

95


Lighthouse Inlet Heritage Preserve has no full time staff, revenue or expenses; however, Recreation Interpretive staff leads bird

walks and other educational programs at this location.

This site was acquired in part from the United States government and in part as a purchase from a private landowner with the

assistance of several grants. The property consists of 98 acres and is located on the northeast end of Folly Beach with frontage

along the Atlantic Ocean and Lighthouse Inlet. The site became a Heritage Preserve in 2005 through the Department of Natural

Resources Heritage Trust Program.


Enterprise Fund

96

McLeod Plantation

McLeod Plantation was purchased from the Historic Charleston Foundation on February 28, 2011. The 37-acre property fea-

tures a plantation house, row of slave cottages and several agricultural outbuildings. To ensure the protection and preservation

of this site, the Commission has hired consultants with historic preservation expertise to develop a master plan for the property

and prepare plans for stabilization of the structures prior to enabling public access. The master plan was finalized in the Spring

of 2012 and Phase I improvements followed. The park is expected to open within fiscal year 2014-2015. McLeod has been

awarded the Pro Merito, an extension of the Carolopolis Award, given to worthy projects from the Historic Preservation Socie-

ty of Charleston.

325 Country Club Drive, Charleston, SC, 29412

Enterprise Fund

11%

7%

20%

61%

Revenue Sources

Resale

Fleet Rentals

Facility Rentals

Gate Admissions

Miscellaneous

62%

38%

Expenditures

Personnel

Operating

Capital

97

McLeod Plantation

Account Title

Resale

Facility Rentals

Fleet Rentals

Gate Admissions

Miscellaneous


Personnel

Operating

Capital

Total Expenditures

Net Income/(Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

0

0

0

0

255

255

0

8,444

0

8,444

(8,189)

-3,211%

0

0

(8,189)

13-14

Approved

0

0

0

0

0

0

0

8,797

0

8,797

(8,797)

17,941

0

9,144

14-15

Proposed

27,500

48,000

17,930

150,000

1,000

244,430

140,580

84,380

0

224,960

19,470

8%

10,110

0

29,580

Amount

Change

27,500

48,000

17,930

150,000

1,000

244,430

140,580

75,583

0

216,163

28,267

(7,831)

0

20,436

Percent

Change

859%

2,457%

-321%

-44%

223%

Enterprise Fund

98

McLeod Plantation

McLeod Plantation has two full-time staff; neither will receive longevity increases in the upcoming budget year.


The park is projected to open in 2015. Revenue will be received from food and sundry sales, facility reservations, iPod fleet

rentals and photo shoots/filming fees. All revenue streams are expected to increase.



Photograph courtesy of Vanessa Kaufmann

Enterprise Fund

99

McLeod Plantation

Attendance

Numbers

Visitors

Position

Resources

Park Manager II


11-12

Actual

0

11-12

Actual

0

0

12-13

Actual

0

12-13

Actual

0

0

13-14

Projected

0

13-14

Projected

0

0

14-15

Projected

25,000

14-15

Projected

1

1

Change

25,000

Change

1

1

Enterprise Fund

100

Palmetto Islands County Park, purchased in 1976, is a 943-acre park providing visitors with nature trails, boardwalks, bicycle

trails, play equipment, an observation tower, boat and bike rentals, facility rentals, fishing areas, open meadows and Splash

Island waterpark. Nature Island also provides visitors with unique opportunities for nature observation.

444 Needlerush Parkway, Mount Pleasant, SC 29464

Enterprise Fund


3% 1%8%

18%

65%

5%

Revenue Sources

Resale

Vending

Fleet Rentals

Facility Rentals

Gate Admissions

Water Feature


69%

31%

Expenditures

Personnel

Operating

Capital

101

Account Title

Resale

Vending

Fleet Rentals

Facility Rentals

Gate Admissions

Water Feature


Miscellaneous


Personnel

Operating

Capital

Depreciation

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out

Disbursements

12-13

Actual

15,073

362

7,798

44,187

98,727

353,209

20,277

1,429

541,062

746,545

346,307

0

4,275

1,097,127

(556,065)

-103%

3,633

0

(552,432)

13-14

Approved

17,608

357

9,655

41,400

101,706

381,718

56,300

1,200

609,944

766,340

350,553

0

0

1,116,893

(506,949)

-83%

3,291,906

0

2,784,957

14-15

Proposed

15,620

340

8,500

47,355

100,990

371,510

26,725

0

571,040

767,880

348,750

0

0

1,116,630

(545,590)

-96%

507,230

0

(38,360)

Amount

Change

(1,988)

(17)

(1,155)

5,955

(716)

(10,208)

(29,575)

(1,200)

(38,904)

1,540

(1,803)

0

0

(263)

(48,066)

(2,784,676)

0

(2,823,317)

Percent

Change

-11%

-5%

-12%

14%

-1%

-3%

-53%

-100%

-6%

0%

1%

0%

9%

-85%

-101%

Enterprise Fund


102

Palmetto Islands County Park has eight full-time staff; two will receive longevity increases in the upcoming budget year. No

cost of living is included in this budget.

Transfers are budgeted for salary reimbursement for staff who work the Holiday Festival of Lights as well as to eliminate inter-

fund transactions that have occurred.

Revenue is received from food and sundry sales, vending, boat and bike fleet rentals, gate admissions, waterpark admissions

and sales, shelter reservations and special events such as Pet Fest and Yups, Pups & Food Trucks.


park maintenance and repair costs, waterpark chemicals, equipment rentals, park-wide utility fees and resale costs.

Enterprise Fund


103


Attendance

Numbers

Visitors

Water Feature

Position

Resources

Park Manager II


Operations Manager





Total

11-12

Actual

149,207

41,074

11-12

Actual

1

1

1

1

1

1

2

8

12-13

Actual

146,258

40,627

12-13

Actual

1

1

1

1

1

1

2

8

13-14

Projected

152,063

44,000

13-14

Projected

1

1

1

1

1

1

2

8

14-15

Projected

149,222

42,000

14-15

Projected

1

1

1

1

1

1

2

8

Change

(2,841)

(2,000)

Change

0

0

0

0

0

0

0

0

Enterprise Fund

104

Mount Pleasant Pier

Part of the Memorial Waterfront Park complex, the 1,250 foot long Mount Pleasant Pier stretches out into the Charleston Har-

bor under the foot of the Arthur Ravenel, Jr. Bridge. The pier, with its foundation created from pared down pilings from the old

Grace Memorial Bridge, now features a 8,100 square foot covered pavilion for hosting dances and other events, shade struc-

tures with swings, a retail and tackle shop, rod rentals and restrooms.

71 Harry Hallman Boulevard, Mount Pleasant, SC 29464

Enterprise Fund

69%

3%

14%

14%

Revenue Sources

Resale

Vending

Equipment Rentals

Gate Admissions

51%49%

Expenditures

Personnel

Operating

Capital

105

Mount Pleasant Pier

Account Title

Resale

Vending

Equipment Rentals

Facility Rentals

Gate Admissions

Recreational Programming


Personnel

Operating

Capital

Depreciation

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

276,349

684

10,240

0

60,341

59,548

407,162

270,065

266,623

0

2,181

536,688

(129,526)

-32%

0

0

(129,526)

13-14

Approved

259,031

820

11,001

25

61,566

64,957

397,400

279,828

266,045

0

0

545,873

(148,473)

-37%

906,324

0

757,851

14-15

Proposed

298,000

800

11,610

0

61,530

62,665

434,605

289,045

281,620

0

0

570,665

(136,060)

-31%

109,860

0

(26,200)

Amount

Change

38,969

(20)

609

(25)

(36)

(2,292)

37,205

9,217

15,575

0

0

24,792

12,413

(796,464)

0

(784,051)

Percent

Change

15%

-2%

6%

-100%

0%

-4%

9%

3%

6%

5%

-8%

-88%

-103%

Enterprise Fund

106

Mount Pleasant Pier

The Mount Pleasant Pier has two full-time staff; neither will receive longevity increases in the upcoming budget year. No cost

of living is included in this budget.



Revenue is received from food and sundry sales, vending, fishing rod rentals, daily fishing passes, alcohol sales and special

events such as Shaggin’ on the Cooper and Thursday Night Boogie which are dances on the pier.


park maintenance and repair costs, equipment rentals and resale costs.

Enterprise Fund

107

Mount Pleasant Pier

Attendance

Numbers

Visitors

Position

Resources

Park Manager II


11-12

Actual

192,590

11-12

Actual

1

1

12-13

Actual

183,635

12-13

Actual

1

1

13-14

Projected

204,951

13-14

Projected

1

1

14-15

Projected

184,242

14-15

Projected

1

1

Change

(20,709)

Change

0

0

Enterprise Fund

108


Wannamaker County Park, purchased in 1994, offers over 1,015 acres of beautiful woodlands and wetlands, and provides visi-

tors with a variety of activities. The park features facility rentals, kayak storage, open meadows, five acres of lagoons, a play-

ground, splash fountain, bike and boat rentals and access to a beautiful lowcountry Cypress swamp. It also features the Com-

mission’s largest waterpark, Whirlin’ Waters Adventure Waterpark.

8888 University Boulevard, North Charleston, SC, 29406

Enterprise Fund

2% 1%

6%

7%

80%

3%

Revenue Sources

Resale

Equipment Rentals

Fleet Rentals

Facility Rentals

Gate Admissions

Water Feature


58%

42%

Expenditures

Personnel

Operating

Capital

109

Account Title

Resale

Fleet Rentals

Equipment Rentals

Facility Rentals

Gate Admissions

Water Feature


Miscellaneous


Personnel

Operating

Capital

Depreciation

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

65,777

20,606

7,835

163,356

199,096

2,358,667

60,540

1,046

2,876,923

1,725,559

1,192,877

0

509,100

3,427,536

(550,613)

-19%

11,671

0

(538,942)

13-14

Approved

64,012

23,796

6,125

171,386

192,079

2,563,659

64,253

0

3,085,310

1,789,638

1,188,518

0

0

2,978,156

107,154

3%

11,955

2,850,020

(2,730,911)

14-15

Proposed

73,200

22,470

8,750

190,240

211,690

2,416,065

99,660

0

3,022,075

1,772,180

1,279,610

0

0

3,051,790

(29,715)

-1%

69,880

0

40,165

Amount

Change

9,188

(1,326)

2,625

18,854

19,611

(147,594)

35,407

0

(63,235)

(17,458)

91,092

0

0

101,344

(136,869)

57,925

(2,850,020)

2,771,076

Percent

Change

14%

-6%

43%

11%

10%

-6%

55%

-2%

-1%

8%

3%

-128%

485%

-100%

-101%

Enterprise Fund


110

Wannamaker County Park has 17 full-time staff; 11 will receive longevity increases in the upcoming budget year. No cost of

living is included in this budget.

Transfers in include salary reimbursement for staff who work the Holiday Festival of Lights.

Revenue is received from food and sundry sales, bike and boat fleet rentals, individual gate and trail admissions, shelter reserva-

tions, jump castle rentals, waterpark admissions and sales and special events such as the African American Heritage Days, Latin

American Festival, Dog Day Afternoon, Yappy Hour, the Summer Entertainment Series and the rUndead 5K.

Operating expenses include office supplies, various small equipment items, waterpark chemicals, contract services, park pass

printing, equipment rentals, park-wide utility fees and resale costs.

Enterprise Fund


111

Attendance

Numbers

Visitors

Water Feature

Position

Resources

General Manager


Operations Manager







Total

11-12

Actual

264,964

150,760

11-12

Actual

1

1

2

1

1

1

4

1

5

17

12-13

Actual

278,595

154,194

12-13

Actual

1

1

2

1

1

1

4

1

5

17

13-14

Projected

281,050

165,000

13-14

Projected

1

1

2

1

1

1

4

1

5

17

14-15

Projected

298,599

155,234

14-15

Projected

1

1

2

1

1

1

4

1

5

17

Change

17,549

(9,766)

Change

0

0

0

0

0

0

0

0

0

0

Enterprise Fund


112


Old Towne Creek County Park is a 71-acre site adjacent to Charlestowne Landing. It was acquired from the Lowcountry Open

Land Trust in 2011. The former farm and equestrian academy has three residences, three barns, and a dock as well as a mixture

of open fields and wooded areas with scenic view along Old Towne Creek. The property is available for rentals.

1400 Old Towne Road, Charleston, SC, 29407

Enterprise Fund

43%

55%

2%

Revenue Sources

Facility Rentals


Miscellaneous

36%

64%

Expenditures

Personnel

Operating

Capital

113

Account Title

Facility Rentals


Miscellaneous


Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

9,290

21,184

0

30,474

0

59,897

0

59,897

(29,423)

-97%

0

0

(29,423)

13-14

Approved

28,000

25,225

4,250

57,475

17,532

38,587

0

56,119

1,356

2%

23,135

0

24,491

14-15

Proposed

15,000

19,000

750

34,750

26,070

47,020

0

73,090

(38,340)

-110%

24,330

0

(14,010)

Amount

Change

(13,000)

(6,225)

(3,500)

(22,725)

8,538

8,433

0

16,971

(39,696)

1,195

0

(38,501)

Percent

Change

-46%

-25%

-82%

-40%

49%

22%

30%

-2,927%

5%

-157%


Enterprise Fund

114


Old Towne Creek County Park has no full time staff.


Revenue is received from facility reservations, photo shoots and filming and special events such as Art in the Park and Wine

Down Wednesdays.


park maintenance and repair costs, equipment rentals and park-wide utility fees.

Enterprise Fund

115

116


The Park & Recreation Services Enterprise fund is different from the other funds as no one facility is utilized in this fund. This

fund concentrates in the operation of special events, group programming and the daily operations of new facilities. Gold Pass

sales and sponsorships for the agency are recorded in this fund.

Enterprise Fund

14%

1%

51%

1%

26%

7%

Revenue Sources

Resale

Facility Rentals

Gate Admissions


Sponsorships

Group Services

78%

22%

Expenditures

Personnel

Operating

Capital

117


Account Title

Resale

Sponsorship

Group Services


Facility Rentals

Gate Admissions

Miscellaneous


Personnel

Operating

Capital

Depreciation

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

0

218,899

132,705

1,775

18,300

600,303

1,554

973,536

720,400

175,777

0

0

896,177

77,359

8%

0

0

77,359

13-14

Approved

0

268,500

91,800

400

17,400

606,390

0

984,490

726,603

154,639

0

350

881,592

102,898

10%

0

187,184

(84,286)

14-15

Proposed

165,000

313,500

83,750

17,600

18,000

620,620

0

1,218,470

834,585

232,825

0

0

1,067,410

151,060

12%

15,300

1,512,040

(1,345,680)

Amount

Change

165,000

45,000

(8,050)

17,200

600

14,230

0

233,980

107,982

78,186

0

(350)

185,818

48,162

15,300

1,324,856

(1,261,394)

Percent

Change

17%

-9%

4,300%

3%

2%

24%

15%

51%

-100%

21%

47%

708%

1,497%

Enterprise Fund

118


The Park & Recreation Services Enterprise Fund has 13 full-time staff; four will receive longevity increases in the upcoming

budget year. No cost of living is included in this budget.

Transfers in are budgeted for salary reimbursement for staff who work the Holiday Festival of Lights .

The Park & Recreation Services Enterprise Fund will be adding resale/concession services with the purchase of a food truck.

Other revenue streams include sponsorship revenue, park pass sales, group services picnic and catering event reservations, shel-

ter alcohol application fees and the Lowcountry Master’s Classic race.

Operating expenses include office supplies, various small equipment items, contract services, park pass printing, equipment

rentals, park-wide utility fees and resale costs.


Enterprise Fund

119


Position

Resources

Outdoor Recreation Specialist

Festival and Events Manager

Festival and Events Coordinator

Festival and Events Specialist

Fitness & Wellness Program Manager

Fitness & Wellness Coordinator


Operations Food & Retail Coordinator

Park Manager II– Enterprise Operations


Total

11-12

Actual

1

1

2

1

0

0

1

2

0

0

8

12-13

Actual

1

1

2

1

1

0

1

2

1

1

11

13-14

Approved

1

1

2

1

0

0

1

2

1

1

10

14-15

Projected

1

1

1

1

1

1

1

2

1

1

13

Change

0

0

1

0

1

1

0

0

0

0

3

Enterprise Fund

120


Account Title



Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

0

0

0

0

0

0

0

0

0

0

0

13-14

Approved

0

0

0

0

0

0

0

0

237,922

0

237,922

14-15

Proposed

0

0

0

0

0

0

0

0

0

0

0

Amount

Change

0

0

0

0

0

0

0

(237,922)

0

(237,922)

Percent

Change

-100%

-100%

Enterprise Fund

The Recreation Enterprise fund does not have personnel, revenues or expenditures. It was previously used to record special

events/programs that took place throughout the agency. However, in 2011, events and programs, as well as staff that worked

them, were moved to individual funds to be appropriately accounted for.

122

Skatepark

The new Skatepark will be constructed in the Charleston Neck area. The site features 26 acres with 3.3 acres of highland; the

site is adjacent to I-26 and overlooks the Ashley River marshes. The former proposed site was located on Meeting Street, close

to where I-26 meets the Arthur Ravenel Jr., Bridge. However, due to various constraints on the Meeting Street property, which

is owned by South Carolina Department of Transportation, the Commission felt it was in its best interest to pursue another

property. The Commission is working with three consultants for the development of the Skatepark and projects its opening dur-

ing fiscal year 2014-2015.

1593 Oceanic Street, Charleston, SC, 29405

Enterprise Fund

23%

6%

45%

26%

Revenue Sources

Resale

Facility Rentals

Gate Admissions



52%48%

Expenditures

Personnel

Operating

Capital

123

Skatepark

Account Title

Resale

Facility Rentals

Gate Admissions




Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out

Disbursements

14-15

Proposed

6,590

100

1,680

7,450

12,570

28,570

49,200

45,025

0

94,225

(65,655)

-230%

0

0

0

12-13

Actual

0

0

0

0

0

0

0

0

0

0

0

0

0

0

13-14

Approved

0

0

0

0

0

0

0

0

0

0

0

0

0

0

Amount

Change

6,590

100

1,680

7,450

12,570

28,570

49,200

58,375

0

94,225

(65,655)

0

0

0

Percent

Change

Enterprise Fund

124

Skatepark

The Skatepark has one full-time staff; this staff member will not receive a longevity increase in the upcoming budget year. No

cost of living is included in this budget.

The park is projected to open in 2015. Revenue will be received from food and sundry sales, facility reservations, admissions

into the park, facility rentals for birthday parties, skate lessons and special events such as the Grand Opening and a Skatepark

Concert Series.



Enterprise Fund

125

Skatepark

Attendance

Numbers

Visitors

Position

Resources

Park Manager II

11-12

Actual

0

11-12

Actual

0

12-13

Actual

0

12-13

Actual

0

13-14

Projected

0

13-14

Projected

0

14-15

Projected

3,200

14-15

Projected

1

Change

3,200

Change

1

Enterprise Fund

126


The Lake House at Bulow is a beautiful lodge situated on 32 acres, including a 22 acre pond, existing trails and a skeet range.

The property was purchased in 2011 with assistance from a Rural Greenbelt Grant. The acreage of this site combined with the

adjacent 1,628-acre previously purchased West Ashley property makes it the largest park in the park system. The Lake House

is available for overnight accommodations and events.

926 Hughes Road, Charleston, SC, 29455

Enterprise Fund

100%

Revenue Sources

Facility Rentals

100%

Expenditures

Personnel

Operating

Capital

127


Account Title

Equipment Rentals

Facility Rentals



Personnel

Operating

Capital

Total Expenditures


Profit Margin

Transfers In

Transfers Out


12-13

Actual

1,500

106,502

0

108,002

2,351

44,673

0

47,024

60,979

56%

0

0

60,979

13-14

Approved

0

127,550

1,000

128,550

18,209

38,043

0

56,252

72,298

56%

0

29,925

42,373

14-15

Proposed

0

160,000

0

160,000

0

52,175

0

52,175

107,825

67%

0

84,990

22,835

Amount

Change

0

32,450

(1,000)

31,450

(18,209)

15,682

0

(2,527)

35,527

55,065

(19,538)

Percent

Change

25%

-100%

24%

-100%

41%

-4%

49%

184%

-46%

Enterprise Fund

128


Enterprise Fund

The Lakehouse at Bulow has no full-time staff.

Revenue is received from reservations of the Lake House.

Operating expenses include various small equipment items, contract services, custodial supplies, miscellaneous park mainte-

nance and repair costs, equipment rentals and park-wide utility fees.

Transfers are budgeted to eliminate interfund transactions that have occurred during the year.


Overview

Five Year Forecasts:

Combined

Capital Equipment




Land Acquisition

130

Account Title

Grants

Interest

General Obligation Bonds

Capital Leases

Future Sources


Capital Equipment

Capital Expansion

Facility Repairs & Renovation Program

Land Acquisition

Total Expenditures


Profit Margin

Transfers In

Transfers Out


12-13

Actual

0

7,110

0

725,999

0

733,109

746,589

1,587,972

4,088,125

1,619,219

8,041,905

(7,308,796)

-997%

18,955,837

0

11,647,041

14-15

Proposed

0

0

4,570,000

1,000,000

3,192,000

8,762,000

1,000,000

6,507,000

627,000

1,330,000

9,464,000

(702,000)

-9%

2,673,000

0

1,971,000

13-14

Approved

117,000

0

0

850,000

0

967,000

1,028,400

4,949,906

1,580,310

1,330,000

8,888,616

(7,921,616)

-819%

7,971,741

7,937,614

(7,887,489)

Amount

Change

(117,000)

0

4,570,000

150,000

3,192,000

7,795,000

(28,400)

1,557,094

(953,310)

0

575,384

35,527

(5,928,741)

(7,937,614)

9,892,616

Percent

Change

-100%

18%

806%

-100%

31%

-60%

6%

49%

-66%

-100%

-125%

Overview

131

Overview

To fulfill its mission, the Commission makes ongoing strategic capital investments throughout the park system using an appro-

priate mix of funding sources including bond proceeds and fund balance. The Capital Improvement Program is a roadmap that

guides and provides direction for the Commission with planning and managing agency-wide capital and infrastructure assets.

Capital expenses are those exceeding the capitalization threshold, $25,000. These expenses include capital expansion, land ac-

quisition, capital equipment and the Facility Repairs and Renovation Program (FRRP). Only the FRRP projects exceeding

$25,000 are included in this plan; those under $25,000 remain in the General Agency Maintenance budget.

A five-year Capital Improvement Plan (CIP) is updated annually. Each capital project included in the five-year program has

been recommended, and approved upon adoption, for additional or new funding in the first fiscal year of the plan and/or includ-

ed as a planned project in the remaining four fiscal years. Because of the multi-year nature of the CIP, it is a “living” document

that outlines a project’s past and future. For example, as a project is developed, the amount and timing of expenditures may al-

low budget appropriations to be moved out in the CIP or require the appropriations be accelerated and the budget size increased

or decreased. Therefore, each year, detailed analysis is conducted to ensure that the appropriate levels and types of spending by

projects are understood and captured in the CIP.

For the CIP included in this budget, the Commission employed the fundamentals of outcome based budgeting in evaluating and

recommending projects and funding. These basic principles include:

Begin the process with divisions closing and/or updating prior year capital projects and identifying new capital or funding

needs;

Identify and develop other capital needs based on citizen, legislative, administration priorities and regional issues;

Recommend a CIP that completes existing projects and appropriately funds new projects or costs within available funding

levels;

Continuance of fiscal processes to require funding resources are budgeted in a manner that maximizes their use first;

Assure management of assets in keeping with best practices while preserving the existing tax base; and

Position the Commission for the future through good financial stewardship and by outlining a realistic CIP with existing

resources.


132

Combined

Category FYE 2015

Proposed

FYE 2016

Forecast

FYE 2017

Forecast

FYE 2018

Forecast

FYE 2019

Forecast Total

Capital Equipment 1,000 1,000 1,000 1,000 1,000 5,000

Capital Expansion 6,507 250 300 4,000 - 11,057

Facility Repairs and Renovations Program 627 950 - - 250 1,827

Land Acquisition 1,330 - - - - 1,330

Total 9,464 2,200 1,300 5,000 1,250 19,214

Funding Sources

Intergovernmental/Grants 637 250 - - - 887

Existing Bond Issues 4,570 - - - - 4,570

Capital Equipment Lease 1,000 1,000 1,000 1,000 1,000 5,000

Transfers from General Agency 65 - - - - 65

Transfers from Enterprise - - - - - -

Future Sources 3,192 950 300 4,000 250 8,692

Total 9,464 2,200 1,300 5,000 1,250 19,2214

Amounts in thousands


133

Capital Equipment

Capital Equipment FYE 2015

Proposed

FYE 2016

Forecast

FYE 2017

Forecast

FYE 2018

Forecast

FYE 2019

Forecast Total

Capital Equipment Purchases 1,000 1,000 1,000 1,000 1,000 5,000

Funding Sources

Intergovernmental/Grants - - - - - -

Existing Bond Issues - - - - - -

Capital Equipment Lease 1,000 1,000 1,000 1,000 1,000 5,000

Transfer from General Agency - - - - - -

Transfers from Enterprise - - - - - -

Future Sources - - - - - -

Total 1,000 1,000 1,000 1,000 1,000 5,000



134


Div/Dept Location Type Description Amount Funding

Fleet Skatepark Startup Vehicle $20.0K Capital Equipment Lease

Fleet Skatepark Startup Golf Cart 7.5K Capital Equipment Lease

Fleet System Replacement 14 Replacement Vehicles 335.0K Capital Equipment Lease

Fleet System Replacement 10 Replacement Carts 96.0K Capital Equipment Lease

Fleet System Replacement 2 Replacement Mowers 60.0K Capital Equipment Lease

Fleet System Replacement 2 Replacement Backhoes 75.0K Capital Equipment Lease

Fleet System Replcement 2 Replacement Pull Behind Reels 10.0K Capital Equipment Lease

Fleet System Replacement 1 Replacement Forklift 55.0K Capital Equipment Lease

Fleet System Replacement 1 Replacement Tractor 45.0K Capital Equipment Lease

IT System Replacement/

Startup VoIP Phone System 46.0K Capital Equipment Lease

IT HQ Replacement VoIP Phone System 80.0K Capital Equipment Lease

IT HQ New Network Storage 15.0K Capital Equipment Lease

Parks System New Food truck 90.0K Capital Equipment Lease

Parks James Island County Park New FM Radio Station Equipment 15.0K Capital Equipment Lease

Parks James Island County Park New Hot Cocoa Machine 15.0K Capital Equipment Lease

Parks James Island County Park New Food/Retail Cart 5.0K Capital Equipment Lease

Parks James Island County Park Replacement Plush Toy Stuffing Machine 5.5K Capital Equipment Lease

Recreation System New Small Portable Stage 15.0K Capital Equipment Lease

Safety Folly Beach Lifeguards Replacement Jet Ski and Trailer Replacement for

FBCD 10.0K Capital Equipment Lease

Total $1.0M


135


Projects Prior* FYE 2015 FYE 2016 FYE 2017 FYE 2018 FYE 2019 Totals

McLeod Phase I Development 1,300 3,323 - - - - 4,623

Skate Park/Design/ Construction 165 2,960 - - - - 3,125

West Ashley Phase I 107 24 - - - - 131

Limehouse Point Master Plan and Site Development 14 25 250 - - - 288

Laurel Hill Master Plan 116 116

Long Savannah - Green Tree Reservoir - 60 - - - - 60

- - - 300 4,000 - 4,300

Total Capital Expansion 1,586 6,507 250 300 4,000 - 12,643

Funding Sources

Intergovernmental/Grants 121 575 250 - - - 946

Existing Bond Issues 1,465 4,070 - - - - 5,535

Capital Equipment Lease - - - - - - -

Transfer from General Agency - - - - - - -

Transfers from Enterprise - - - - - - -

Future Sources - 1,862 - 300 4,000 - 6,162

Total 1,586 6,507 250 300 4,000 - 12,643

*last quarter of FYE 2014 is estimated



136




Projects Prior* FYE 2015 FYE 2016 FYE 2017 FYE 2018 FYE 2019 Totals

Folly Beach Fishing Pier Pilings Renovation 846 50 - - - - 896

Old Towne Dock Replacement 68 62 - - - - 130

Old Towne Structure Stabilization 94 100 400 - - - 594

Cooper River Marina Electrical Improvements - 30 - - - - 30

James Island County Park Cottage Renovation - 35 - - - - 35

Palmetto Island County Park - Boardwalks & Ramps - 350 - - - - 350

Wannamaker Trail Repair and Resurfacing - - 550 - - - 550

Folly Beach Fishing Pier - Pier Replacement - - - - - 250 250

Total Facility Repairs and Renovations Program 1,008 627 950 - - 250 2,835

Funding Sources

Intergovernmental/Grants - 62 - - - - 62

Existing Bond Issues 1,008 500 - - - - 1,508


Transfers from General Agency - 65 - - - - 65


Future Sources - - 950 - - 250 1,200

Total 1,008 627 950 - - 250 2,835

*last quarter of FYE 2014 is estimated

137

Land Acquisition

Location Prior* FYE 2015 FYE 2016 FYE 2017 FYE 2018 FYE 2019 Total

Laurel Hill Lease 5,200 1,330 - - - - 6,530

Total Land Acquisitions 5,200 1,330 - - - - 6,530

Funding Sources

Intergovernmental/Grants - - - - - - -

Existing Bond Issues 5,200 - - - - 5,200


Transfers from General Agency - - - - - - -


Future Funding Sources - 1,330 - - - - 1,330

Total 5,200 1,330 - - - - 6,530

*last quarter of FYE 2014 is estimated -



138

Debt Service Fund


Debt Service

140


The Commission’s principle and interest payments on General Obligation Bonds are determined by the specific document that

governs each bond issuance. Interest is paid semi-annually while principle is usually once per year. Principal and interest for the

Commission’s debt is appropriated in the fiscal year in which it becomes due and payable.

The Commission has historically kept its debt in shorter maturities with a more rapid amortization than traditionally used for

governmental borrowings. This has resulted in lower borrowing costs and a lower overall cost to the taxpayer. Bonded debt is

issued for essential capital expenditures that would not be feasible to finance through annual appropriations of tax millage.

The following are current bond issuances:

$11,960,000 was issued during Fiscal Year 2006 to defease the balance of the 2000 Wannamaker Park Expansion Bond

due to a decrease in interest rates; cost savings amounted to $378,000. These bonds will be paid off in 2015;

$7,040,000 was issued during Fiscal Year 2006 to fund the Capital Improvement Program. These bonds will be paid off in

2021;

$30,000,000 was approved by County Council during Fiscal Year 2011 to reimburse the Commission for land purchases

not covered by the one half cent sales tax, continued capital repairs for existing parks and to start master plans/building on

new properties. These issuances are as follows:

$12,500,000 was issued during Fiscal Year 2011 to find the Capital Improvement Program and additional land

acquisition costs. These bonds will be paid off in 2021; and

$17,500,000 was issued during Fiscal Year 2013 to fund capital maintenance and repair items at current facilities

as well as work currently being planned on newly acquired properties. These bonds will be paid off in 2028.

Additional debt may be issued from time to time to cover other more specific needs.

The Commission annually funds capital equipment items through the use of Capital Lease financing arrangements with local

financial institutions; these leases usually have a 3-5 year maturity.

The total Debt Service Millage revenue for Fiscal Year 2015 is $4,580,395. Debt Service Millage is 1.3 mills with the value of

the mil at $3,523,381.

The Commission is currently working on the next phase of the Capital Improvement Program though a comprehensive invento-

ry of its facilities at current and recently purchased facilities as well as previously authorized projects.

Debt Service Fund

141

Debt Service

Account Title

Millage

Delinquent Taxes

Intergovernmental

TIF Refunds

Bond Proceeds

Bond Premiums

Interest

Total Revenue

Personnel

Operating

Capital

Debt Service

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

3,922,605

479,193

162,560

(181,207)

17,500,000

1,078,925

24,502

22,986,578

0

0

0

4,420,401

4,420,401

18,566,177

81%

0

18,578,925

(12,748)

13-14

Projected

4,476,795

250,000

0

(250,000)

0

0

21,777

4,498,572

0

0

0

4,105,197

4,105,197

393,375

9%

0

0

393,375

14-15

Proposed

4,580,395

250,000

0

(250,000)

0

0

21,600

4,601,995

0

0

0

5,235,675

5,235,675

(633,680)

-14%

0

0

(633,680)

Amount

Change

103,600

0

0

0

0

0

(177)

103,423

0

0

0

1,130,478

1,130,478

(1,027,055)

0

0

(1,027,055)

Percent

Change

2%

0%

2%

28%

28%

-261%

-261%

The Debt Service Fund is used to record payments on General Obligation Bonds, annual appropriations of tax millage and interest.

The Commission projects an overall increase of $103,423 in revenues.

Principle and interest payments are expected to increase 28% to $5,235,675.


Debt Service Fund


144

Account Title

Grant Revenue

Total Available

Personnel

Operating

Capital

Total Expenditures

Net Income/ (Loss)

Profit Margin

Transfers In

Transfers Out


12-13

Actual

303,807.72

303,807.72

0

1,765.30

0

1,765.30

302,042.42

99%

0

302,042.42

0

13-14

Approved

200,729

200,729

0

125,000

0

125,000

75,729

38%

0

75,729

0

14-15

Proposed

637,920

637,920

0

0

0

0

637,920

100%

1,864,630

708,800

1,793,750

Amount

Change

437,191

437,191

0

(125,000)

0

(125,000)

562,191

0

633,071

0

Change

218%

218%

(100%)

(100%)

742%

0

836%

Special Revenue


145

Special Revenue

The Special Revenue Fund is used to record grants or miscellaneous income not assigned to another fund.


The Commission expects to receive $637,920 in grants during the upcoming fiscal year.

Transfers out are budgeted to eliminate interfund transactions that have occurred and movement of allocations from the fol-

lowing grants:

Cooper River Marina Pump Out Boat;

2012 Land Water Conservation Fund;

2012 Coastal Access Improvement Funds; and

2 from the 2013 SC National Heritage Corridor Product Development.


147

Summary


Revenue Summary


148


(Projected)

Fund Balance as of June 30, 2014

Revenues:

Ad Valorem Taxes

Intergovernmental

Delinquent Taxes

TIF Refunds

Grants

Capital Leases

Charges and Fees

Interest

GO Bond

Future Sources

Miscellaneous

Total Revenues

Expenses:

Personnel

Operating

Capital

Capital Equipment

Capital Expansion


Land Acquisition

Debt Service

Total Expenses

Transfers In:

HFOL Salary Transfer

Transfers from Special Revenue

Interfund Transfer

Transfer from General Agency

Transfer for FB Renourishment

Transfers Out:

HFOL Salary Transfer

Transfers to CIP

Transfers to FB Renourishment

Interfund Transfer

Transfers to Enterprise (pump out boat)

Projected Balance as of June 30, 2014

General Agency

Budget

9,952,567

12,720,275

88,760

450,000

(550,000)

0

0

505,390

22,500

0

0

195,780

13,432,705

9,349,115

4,018,605

0

0

0

0

0

0

13,367,720

0

0

336,945

0

0

0

65,000

77,850

2,720,040

0

7,491,607

Enterprise

Budget

12,236,882

0

0

0

0

0

0

14,401,930

0

0

0

0

14,401,930

8,587,240

5,981,875

30,000

0

0

0

0

0

14,599,115

73,560

1,460

1,057,605

0

0

73,560

0

0

2,439,800

0

10,658,962

Debt Service

Budget

15,176,786

4,580,395

0

250,000

(250,000)

0

0

0

21,600

0

0

0

4,601,995

0

0

0

0

0

0

0

5,235,675

5,235,675

0

0

0

0

0

0

0

0

0

0

14,543,106

Special Revenue

Budget

(71,053)

0

0

0

0

637,920

0

0

0

0

0

0

637,920

0

0

0

0

0

0

0

0

0

0

0

1,864,630

0

0

0

636,460

0

70,880

1,460

1,722,697

Capital Projects

Budget

8,998,130

0

0

0

0

0

1,000,000

0

0

4,570,000

3,192,000

0

8,762,000

0

0

0

1,000,000

6,507,000

627,000

1,330,000

0

9,464,000

0

636,460

1,971,540

65,000

0

0

0

0

0

0

10,069,130

Summary

149

Revenue Summary

Summary

Fiscal Year 14-15 Proposed Revenues from all funds:

Millage: 17,289,430

Grants: 637,920

Capital Leases: 1,000,000

Charges and Fees: 14,907,320

Interest: 44,100

GO Bond: 4,570,000

Future Sources: 3,192,000

Miscellaneous: 195,780

Total Revenue: 41,836,550

41%

2%2%

36%

11%

8%

Revenue Sources

Millage

Grants

Capital Leases

Charges & Fees

Interest

GO Bonds

Future Sources

Miscellaneous

150


Summary

Fiscal Year 14-15 Proposed Expenditures from all funds:

Personnel: 17,936,355

Operating: 10,000,480

Capital: 30,000

Capital Equipment: 1,000,000

Capital Expansion: 6,507,000

Facility Repairs and Renovation Program*: 627,000

Land Acquisition: 1,330,000

Debt Service: 5,235,675

Total Expenditures: 42,666,510

The Facility Repairs and Renovation Program reported on this page only include projects that meet or exceed the

$25,000 Capitalization Policy.

42%

24%

2%

15%

2%

3%

12%

Expenditures

Personnel

Operating

Capital

Capital Equipment

Capital Expansion


Land Acquisition

Debt Service

Supplemental Data

Commission History

Personnel Summary



Park District Map

152

Commission History

The Charleston County Park, Recreation and Tourist Commission was created in 1968 as a county special purpose district by an

act of the South Carolina legislature. The original act was amended in 1972, authorizing the Commission to promote Charles-

ton’s historical and tourist attractions, to create and operate countywide parks and recreation facilities, and to provide technical

assistance to existing park and recreation agencies and community groups.

In July 1985, the Commission’s tourism function was transferred to the Charleston Trident Chamber of Commerce and the Com-

mission was renamed Charleston County Park & Recreation Commission. The Charleston County Park & Recreation Commis-

sion 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. It is charged with the responsi-

bility to provide park and recreation services, but not to duplicate services provided by the other municipalities and special recre-

ation districts existing in the area.

One of the prime responsibilities of the Charleston County Park & 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 ser-

vice districts. The park system emphasizes passive activities, outdoor recreation, environmental education, and public beach ac-

cess. Each park facility offers a variety of programming generally directed toward the natural features and characteristics of the

site. The staff and commission of the Charleston County Park and Recreation Commission are committed to maintaining high

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

Supplemental Data

153

Personnel Summary

Position Title

Accounting Technician

Accounts Payable/Payroll Technician



Administrative Services Assistant Manager

Administrative Services Manager

Area Manager

Assistant Campground Manager


Assistant Director of Community Recreation

Assistant Director of Parks

Assistant Director of Recreation Programs


Assistant Manager

Assistant Manager B



Assistant Safety Program Manager

Budget Coordinator

Campground Manager

Capital Grants Administrative Coordinator


Chief Operating Officer

Community Recreation Program Manager

Community Recreation Manager

Community Recreation Manager B

Community Recreation Specialist

Creative Services Manager

Crew Chief

Crew Chief B

Cultural History Interpretive Coordinator

Customer Service Representative

Grade

204

207

205

209

208

210

209

209

214

213

214

214

211

210

209

210

210

209

210

210

207

211

219

212

212

213

207

210

207

208

209

205

Minimum

$28,446

$34,848

$30,437

$40,647

$37,636

$43,898

$40,647

$40,647

$59,724

$55,299

$59,724

$59,724

$47,410

$43,898

$40,647

$43,898

$43,898

$40,647

$43,898

$43,898

$34,848

$47,410

$89,385

$51,202

$51,202

$55,299

$34,848

$43,898

$34,848

$37,636

$40,647

$30,437

Mid-Point

$37,691

$46,173

$40,330

$53,857

$49,867

$58,165

$53,857

$53,857

$79,133

$73,272

$79,133

$79,133

$62,818

$58,165

$53,857

$58,165

$58,165

$53,857

$58,165

$58,165

$46,173

$62,818

$118,436

$67,844

$67,844

$73,272

$46,173

$58,165

$43,173

$49,867

$53,857

$40,330

Enterprise

1

2

1

2

4

1

1

5

1

General Agency

1

1

2

1

1

1

3

2

1

3

1

1

1

1

2

1

1

2

1

3

1

1

1

1

5

Supplemental Data

154

Personnel Summary

Position Title

Division Director

Employment Coordinator

Environmental Education Coordinator

Environmental Education Specialist

Executive Director

Festival and Event Coordinator

Festival and Event Manager

Festival and Event Specialist

Finance Manager

Finance Project Coordinator

Fitness and Wellness Coordinator

Fitness Program Manager

Fleet Supervisor


Food & Retail Coordinator

Food & Retail Manager

General Manager

Graphic Design Coordinator

Group Sales & Sponsorship Coordinator

Human Resources Coordinator

Human Resources Manager

HVAC II

HVAC III

HVAC Supervisor

Interpretive Coordinator

IT Coordinator

IT Manager

Land Resource Manager

Mail Clerk


Maintenance Specialist II A

Maintenance Specialist II B

Grade

216

208

209

207

221

209

212

207

211

209

209

212

210

209

209

210

213

209

208

208

210

205

207

210

209

212

213

211

201

202

205

202

Minimum

$69,661

$37,636

$40,647

$34,848

$106,198

$40,647

$51,202

$34,848

$47,410

$40,647

$40,647

$51,202

$43,898

$40,647

$40,647

$43,898

$55,299

$40,647

$37,636

$37,636

$43,898

$30,437

$34,848

$43,898

$40,647

$51,202

$55,299

$47,410

$21,701

$24,846

$30,437

$24,846

Mid-Point

$92,301

$49,867

$53,857

$46,173

$140,713

$53,857

$67,844

$46,173

$62,818

$53,857

$53,857

$67,844

$58,165

$53,857

$53,857

$58,165

$73,272

$53,857

$49,867

$49.867

$58,165

$40,330

$46,173

$58,165

$53,857

$67,844

$73,272

$62,818

$28,754

$32,921

$40,330

$32,921

Enterprise

1

1

1

1

1

2

2

1

2

14

1

General Agency

7

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

3

1

1

1

1

2

Supplemental Data

155

Personnel Summary

Position Title

Maintenance Specialist II C


Maintenance Specialist III B



Maintenance Supervisor B

Marketing Coordinator Online Services

Marketing Manager

Marketing Services Coordinator

Mechanic III

Natural History Interpretation Specialist

Office Manager

Operations Manager I

Operations Manager A

Operations Manager B

Operations Manager C

Outdoor Program Manager

Outdoor Coordinator—Water

Outdoor Coordinator—Youth

Outdoor Recreation Coordinator—Land

Outdoor Recreation Coordinator—Wall

Outdoor Recreation Specialist

Park & Program Services Manager

Park Manager

Park Manager I

Park Manager II

Park Administrative Specialist

Procurement Coordinator

Procurement Manager

Public Information Coordinator

Receptionist

Recreation Administrative Assistant Manager

Grade

204

206

207

210

209

210

209

212

207

206

207

208

208

208

209

210

212

209

209

209

210

207

208

212

211

212

207

209

211

210

201

205

Minimum

$28,446

$30,437

$34,848

$43,898

$40,647

$43,898

$40,647

$51,202

$34,848

$30,437

$34,848

$37,636

$37,636

$37,636

$40,647

$43,898

$51,202

$40,647

$40,647

$40,647

$43,898

$34,848

$37,636

$51,202

$47,410

$51,202

$34,848

$40,647

$47,410

$43,898

$23,221

$30,437

Mid-Point

$37,691

$40,330

$46,173

$58,165

$53,857

$58,165

$53,857

$67,844

$46,173

$40,330

$43,173

$49,867

$49,867

$49,867

$53,857

$58,165

$67,844

$53,857

$53,857

$53,857

$58,165

$46,173

$49,867

$67,844

$62,818

$67,844

$43,173

$53,857

$62,818

$58,165

$30,767

$40,330

Enterprise

6

5

4

2

1

1

1

1

3

3

2

1

1

1

1

3

5

General Agency

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

Supplemental Data

156

Personnel Summary

Position Title

Recreation Administrative Manager

Revenue/Purchase Order Manager

Rural Recreation Youth Athletics Coordinator

Safety Compliance Officer

Safety Program Manager

Senior Capital Project Manager


Staff Accountant

Stewardship & Interpretive Manager

Superintendent of Administrative Services

Superintendent of Park & Recreation Services

Volunteer Coordinator

Grade

207

208

209

210

210

212

212

206

212

218

218

207

Minimum

$34,848

$37,636

$40,647

$43,898

$43,898

$51,202

$51,202

$32,568

$51,202

$82,004

$82,004

$34,848

Mid-Point

$46,173

$49,867

$53,857

$58,165

$58,165

$67,844

$67,844

$43,152

$67,844

$108,656

$108,656

$46,173

Enterprise

General Agency

1

1

1

1

1

1

1

1

1

1

1

1

Supplemental Data

158


Supplemental Data

Unit of Government: Charleston County Park & Recreation Commission Preparer: Victoria Jilote Fund Name: General Agency Phone: 843.762.8065 Proposed Fiscal Year: Fiscal Year 2015 Fax: 843.762.2683 E-Mail: [email protected] PRIOR

YEAR'S CURRENT PROPOSED PERCENT

ACTUAL BUDGET BUDGET CHANGE*

Positions/Full-time equivalents 94 94 97 4%

BEGINNING BALANCE: 10,228,884.00 9,148,597.00

9,952,567.00 9%

REVENUES:

Ad Valorem Taxes (current) 10,875,825.00 12,396,886.00

12,720,275.00 3%

Delinquent Taxes 1,433,721.00 450,000.00

450,000.00 0%

Tif Refunds

(517,735.00) (450,000.00)

(550,000.00) 22%

Intergovernmental Revenues 424,641.00 88,758.00

88,760.00 0%

Recreation Programming 304,093.00 415,995.00

505,390.00 21%

Interest 10,668.00 18,000.00

22,500.00 25%

Miscellaneous Revenues 102,635.00 120,766.00

195,780.00 62%

TOTAL ALL REVENUES 12,633,848.00 13,040,405.00

13,432,705.00 3%

TRANSFERS IN: 0 0

336,945.00

TOTAL FUNDS AVAILABLE 12,633,848.00 13,040,405.00

13,769,650.00 6%

EXPENDITURES:

Personnel Services 8,081,080.00 8,849,876.00

9,349,115.00 6%

Operating Expenses 3,775,464.00 4,161,574.00

4,018,605.00 -3%

Capital 540,840.00 42,339.00 - -100%

TOTAL EXPENDITURES 12,397,384.00 13,053,789.00

13,367,720.00 2%

TRANSFERS OUT: 97,944.00 673,888.00

2,862,890.00 325%

TOTAL DISBURSEMENTS 12,495,328.00 13,727,677.00

16,230,610.00 18%

Value of a mill 3,054,113.00 3,033,084.00

3,099,765.00 2% Millage required 4 4.1 4.1 0% TAN requested for FY2015 3,000,000

159


Unit of Government: Charleston County Park & Recreation Commission Preparer: Victoria Jilote

Fund Name: General Agency Phone: 843.762.8065

Proposed Fiscal Year: Fiscal Year 2015 Fax: 843.762.2683

E-Mail: [email protected]

REVENUES:

Tif Refunds will increase by 22% as per trends in prior years’ actuals.

General Agency Recreation Programming will increase 21% with the addition of the Community Recreation Program as per the

dissolution of the Community Education Program with the Charleston County School District. The agency is offering programs

to the rural communities that the Community Education Program no longer does.

Interest income is expected to increase by 25% per the consolidation of accounts and higher interest rates.

Miscellaneous Revenues will increase with increased sales of fixed assets and lumber.

EXPENSES:

Capital will decrease by 100% as expenses that meet or exceed the Capitalization Threshold will be accounted for in the Capital

Improvement Program Fund.

TRANSFERS OUT:

Transfers Out will increase 325% as transfers are budgeted to eliminate interfund transactions that have occurred.

TOTAL DISBURSEMENTS:

Total Disbursements will increase by 18% due to the significant increase in Transfers Out.

BUDGET SUMMARY

160



Fund Name: Debt Service Phone: 843.762.8065



PRIOR


ACTUAL BUDGET** BUDGET CHANGE*

Positions/Full-time equivalents 0 0 0


15,176,786.00 6%

REVENUES:

Ad Valorem Taxes 3,922,605.00 4,476,795.00

4,580,395.00 2%

Delinquent Taxes 479,193.00 250,000.00

250,000.00 0%

TIF Refunds (181,207.00) (250,000.00)

(250,000.00) 0%

Intergovernmental 162,560.00 - -

Bond Proceeds 17,500,000.00 - -

Bond Premiums 1,078,925.00 - -

Interest 24,502.00 21,777.00

21,600.00 -1%


4,601,995.00 2%

TRANSFERS IN: - - -


4,601,995.00 2%

EXPENDITURES:

Personnel Services - - -

Operating Expenses - - -

Capital Equipment - - -

Debt Service 4,420,401.00 4,105,197.00

5,235,675.00 28%


5,235,675.00 28%

TRANSFERS OUT: 18,578,925 - -


5,235,675.00 28%

Supplemental Data

161






BUDGET SUMMARY

TOTAL EXPENDITURES:

Total Debt Service Expenditures will increase by 28% due to increased principle and interest payments on General Obligation

Bond issuances.

TOTAL DISBURSMENTS:

Total Disbursements will increase by 28% due to increased principle and interest payments on General Obligation Bond issuanc-

es.

162


Unit of Government: Charleston County Park & Recreation Commission Preparer: Victoria Jilote Fund Name: Enterprise Phone: 843.762.8065 Proposed Fiscal Year: Fiscal Year 2015 Fax: 843.762.2683 E-Mail: [email protected] PRIOR

YEAR'S CURRENT PROPOSED PERCENT ACTUAL BUDGET BUDGET CHANGE*

Positions/Full-time equivalents 86 85 89 1%


12,236,882.00 -9%

REVENUES:

Resale 1,332,460.00 1,315,570.00

1,698,315.00 29%

Vending

5,206.00 5,543.00

5,870.00 6%

Equipment Rentals

48,330.00 43,711.00

54,520.00 25%

Fleet Rentals

54,037.00 64,037.00

75,140.00 17%

Facility Rentals 1,336,572.00 1,393,686.00

1,590,895.00 14%

Beach Rentals

63,792.00 85,192.00

102,445.00 20%

Gate Admissions 1,782,847.00 1,941,007.00

2,211,930.00 14%

Water Feature 3,477,717.00 3,773,205.00

3,568,145.00 -5%

Campground & Cottages 1,839,955.00 1,866,838.00

1,874,280.00 0%

Holiday Festival of Lights 1,504,460.00 1,740,021.00

1,702,030.00 -2%

Services

27,638.00 22,822.00

27,470.00 20%


916,004.00 1,052,705.00

1,084,440.00 3%

Operations Programming - -

7,450.00

Miscellaneous

12,229.00 5,450.00

1,750.00 -68%

Sponsorships

218,899.00 268,500.00

313,500.00 17%

Group Services

132,705.00 91,800.00

83,750.00 -9%


14,401,930.00 5%

TRANSFERS IN:

70,006.00 7,971,741.00

1,132,625.00 -86%


15,534,555.00 -28%

EXPENDITURES:

Personnel Services 7,830,871.00 8,116,983.00

8,586,240.00 6%

Operating Expenses 5,384,839.00 5,457,081.00

5,982,875.00 10%

Capital Equipment

37,297.00 130,500.00

30,000.00 -77%


14,599,115.00 7%

TRANSFERS OUT:

67,876.00 7,937,614.00

2,513,360.00 -68%


17,112,475.00 -21%

Supplemental Data

163



Fund Name: Capital Improvement Program Phone: 843.762.8065



PRIOR


ACTUAL BUDGET BUDGET CHANGE*


BEGINNING BALANCE:

(2,648,911.00) (10,912,941.00)

8,998,130.00 -182%

REVENUES:

Intergovernmental - -

-

Grants - 117,000.00

- -100%

Interest

7,110.00 - -

GO Bonds - -

4,570,000.00

Capital Leases

725,999.00 850,000.00

1,000,000.00 18%

Future Sources - -

3,192,000.00

TOTAL ALL REVENUES

733,109.00 967,000.00

8,762,000.00 806%

TRANSFERS IN: 18,955,837.00 7,971,741.00

2,673,000.00 -66%


11,435,000.00 28%

EXPENDITURES:

Capital Equipment

746,589.00 1,028,400.00

1,000,000.00 -3%

Capital Expansion 1,587,972.00 4,949,906.00

6,507,000.00 31%

Facility Repairs & Renovation Program 4,088,125.00 1,580,310.00

627,000.00 -60%

Land Acquisition 1,619,219.00 1,330,000.00

1,330,000.00 0%


9,464,000.00 6%

TRANSFERS OUT: - 7,937,614.00

- -100%


9,464,000.00 -44%

Supplemental Data

164


Supplemental Data



Proposed Fiscal Year: Fiscal Year 2015 Fax: 843.762.2683 E-Mail: [email protected]

PRIOR


ACTUAL BUDGET** BUDGET CHANGE*



15,176,786.00 6%

REVENUES:

Ad Valorem Taxes 3,922,605.00 4,476,795.00

4,580,395.00 2%

Delinquent Taxes 479,193.00 250,000.00

250,000.00

TIF Refunds (181,207.00) (250,000.00)

(250,000.00)

Intergovernmental 162,560.00 -

-

Bond Proceeds 17,500,000.00 -

-

Bond Premiums 1,078,925.00 -

-

Interest 24,502.00 21,777.00

21,600.00 -1%


4,601,995.00 2%

TRANSFERS IN: -

-

-


4,601,995.00 2%

EXPENDITURES:

Personnel Services -

-

-

Operating Expenses -

-

-

Capital Equipment -

-

-

Debt Service 4,420,401.00 4,105,197.00

5,235,675.00 28%


5,235,675.00 28%

TRANSFERS OUT: 18,578,925 -

-


5,235,675.00 28%

Value of a mill 3,054,113.00 3,033,084.00

3,099,765.00 2%

Millage required 1.4 1.3 1.3 0%

TAN requested for FY2015

165

ORDINANCE NO. ___1813__

AN ORDINANCE

APPROVING THE BUDGET AND DIRECTING

THE AUDITOR OF CHARLESTON COUNTY

TO LEVY THE NECESSARY MILLAGE AND

THE TREASURER TO COLLECT TAXES

FOR

THE CHARLESTON COUNTY PARK AND RECREATION COMMISSION

FOR FISCAL YEAR 2014-2015,

AND AUTHORIZING THE ISSUANCE OF A

TAX ANTICIPATION NOTE IN THE AMOUNT OF $3,000,000.

WHEREAS, Charleston County Council has budgetary authority over the above-named Charleston County Park and Recreation Commis-

sion, and

WHEREAS, the Charleston County Park and Recreation Commission has submitted a budget to County Council for approval,

NOW, THEREFORE, BE IT ORDAINED by the Charleston County Council, in meeting duly assembled:

Section 1.

That the findings contained in this Ordinance are approved and confirmed in all respects.

Section 2.

That the General Fund budget of the Charleston County Park and Recreation Commission in the amount of $13,727,677 is hereby ap-

proved by Charleston County Council.

Section 3.

The Auditor of Charleston County shall levy 4.1 mills for operating expenditures and 1.3 mills for debt service for the Commission in the

year 2013, and the Treasurer shall collect upon all taxable property within the boundaries of the District during the fiscal year beginning

July 1, 2013, and ending June 30, 2014.

Section 4.

The $923,110 difference between the $13,632,145 in budgeted expenditures and the $12,709,035 in budgeted ad valorem taxes consists of

other available funding sources.

Section 5.

For the purpose of paying in cash for the foregoing and all other general ordinary expenditures of the said Commission for fiscal year

2015, as authorized by this Ordinance, or by any other appropriation ordinance hereafter passed in aforesaid fiscal year, the Charleston

County Treasurer is hereby authorized and directed to use such cash as may from time to time be on hand or in the process of collection,

and to borrow, from time to time as may be necessary on his official note or notes, or other evidence or evidences of indebtedness in antic-

ipation of the collection of evidences of indebtedness in anticipation of the collection of the taxes herein levied; provided that all loans

made from private persons, firms, or corporations shall be made only after three (3) days’ notice by advertising once in some newspaper

(Continued on page 166)


Supplemental Data

166

in the County of Charleston and on the best terms possible for the Charleston County Park and Recreation Commission a sum or sums up

to $6,000,000 for the use of the aforementioned Commission and the sum or sums so borrowed shall constitute a valid and prior claim

against the said taxes herein levied and against the aforementioned Special Purpose District; provided, further, that if the net interest cost

is less than eight (8%) percent, the Chairman is authorized to award the loan to the bidder or bidders offering to purchase the notes at the

lowest net interest cost to the County (calculated by computing the total dollar interest cost from the date of issuance to the date of maturi-

ty and deducting there from the amount of the premium offered, if any, over and above the premium amount); and provided, further, that

the said County Treasurer shall be authorized in his discretion to make any such loans from special funds or funds, including sinking

funds, in his hands as County Treasurer, repayment of which shall be secured in the same manner as if made from private persons, or cor-

porations as aforesaid.

Section 6.

By amendment to this Ordinance, Council may adjust appropriation transactions affecting fund total, other than those authorized in Sec-

tion 8.

Section 7.

Monies received from governmental grants shall accrue to the Special Revenue Fund of the Charleston County Park and Recreation Com-

mission set forth in this Budget Ordinance. Should grant funds be applied for or received after the beginning of the budget year, and there-

by not be stated in this Budget Ordinance, then, by passage of a Resolution authorizing the grant application and expenditures by the gov-

erning body of the Charleston County Park and Recreation Commission, the necessary Special Revenue Fund shall be created to provide a

mechanism for the expenditure of these monies.

Section 8.

All monies properly encumbered as of June 30, 2014, shall be added to the Charleston County Park and Recreation Commission’s budget

for Fiscal Year 2015. These encumbered monies may be expended only as set forth in their encumbrance except as authorized by the

Charleston County Park and Recreation Commission’s governing body.

Section 9.

All monies designated by the Charleston County Park and Recreation Commission as of June 30, 2014, shall be added to the applicable

organizational budget for Fiscal Year 2015. These designated monies may be expended only as set forth in their authorization by the

Commission. Unencumbered appropriations shall remain in the respective funds as unrestricted reserves whose subsequent appropriation

shall be determined by Ordinance.

Section 10.

The Charleston County Park and Recreation Commission shall provide to the appropriate County staff sufficient information to do a mid-

year budget review and shall allow the appropriate County staff to become familiar with the day-to-day operations of the Charleston Coun-

ty Park and Recreation Commission for the limited purpose of better understanding how the Commission functions, and so that County

Council is possessed of all the facts necessary to exercise competent budgetary authority as granted by the Courts.

Section 11.

If any provision of this ordinance or its application to any circumstance is held by a court of competent jurisdiction to be invalid for any

reason, this holding shall not affect other provisions or applications of this ordinance which can be given effect without the invalid provi-

sion or applications of this ordinance which can be given effect without the invalid provision or application, and to this end, the provisions

of this ordinance are declared by Council to be severable.

Section 12.

This Ordinance shall become effective upon Third Reading.

First Reading: May 29, 2014

Second Reading: June 3, 2014

Third Reading: June 17, 2014

Supplemental Data

167

Supplemental Data

Park District Map

Glossary

170

Glossary of Terms

Term

ACCOUNT

AD VALOREM

ADOPTED BUDGET

APPROVED BUDGET

APPROPRIATION

ASSESSED VALUE

ASSETS

BOND

BOND FUNDS

BONDED DEBT

BUDGET

BUDGET CALENDAR

BUDGET DOCUMENT

BUDGET LETTER

BUDGETARY CONTROL

Definition

Identifies an individual asset, liability, expenditure control, and reve-

nue control or fund balance.

In proportion to value. A basis for levy tax upon property.

The amended and approved budget becomes the adopted budget after

formal motion from the Board and Charleston County Council. The

adopted budget takes effect starting July 1st.

The adopted budget as amended and approved by the Board and

County Council and is referred to as the Adopted Budget.

A legal authorization made to incur obligations and make expendi-

tures for specific purposes and are limited to a single fiscal year.

The value set by the County Assessor on real and personal property in

order to establish a basis for levying taxes.

Property owned by a government, which has monetary value.

A written promise to pay a specified sum of money (called the face

value or principal amount) at a specified date or dates in the future

(called the maturity date), together with periodic interest at a specific

rate.

Funds use for the expenditures of major capital projects which are not

financed by other funds.

The proportion of debt represented by outstanding bonds.

A plan. A financial operation embodying an estimate of expenditures

for a given period or purpose and the proposed means of financing

the estimated expenditures.

A schedule of key dates or milestones followed by the Commission’s

departments in the preparation, review and administration of the

budget.

The estimate of expenditures and budget resources as set forth on the

estimated sheets, tax levy and financial summary.

A general discussion of the proposed budget as presented in writing

by the budget making authority to the legislative body. The budget

letter should include an explanation of the principal budget items, an

outline of the Commission’s experiences during the past fiscal year

and its financial status at the time of the message and recommenda-

tions regarding the financial policy for the coming period.

The control, monitoring and management of expenditures, revenue

and program performances in accordance with the approved budget.

Glossary

171

Glossary of Terms

CAPITAL ASSETS

CAPITAL IMPROVEMENTS PROGRAM

(CIP)

CAPITAL OUTLAY

CAPITAL PROJECTS

CAPITAL PROGRAM

CHART OF ACCOUNTS

COMMITTEE

CONTINGENCY

CURRENT FUNDS

CURRENT LIABILITIES

CURRENT TAXES

DEBT

DEBT SERVICE

DEBT SERVICE FUND

DELINQUENT TAXES

Assets of significant value and having a useful life of several years.

Capital assets are also called fixed assets.

A plan for capital expenditures to be incurred each year over a fixed

period of years to meet capital needs arising from the long-term work

program.

Expenditures which result in the acquisition of or addition to fixed

assets.

A long-term major improvement or acquisition of equipment or prop-

erty for public use.

A plan for capital expenditures to be incurred each year over a fixed

period of years to meet capital needs arising from the long-term work

program or otherwise. It sets forth each project or other contemplated

expenditure in which the Commission is to have a part and specifies

the full resources estimated to be available to finance the projected

expenditures.

The classification system used by a governmental agency to organize

the accounting for various funds.

A part of the Commission designated to oversee specific portions of

the agency.

An appropriation of funds to cover unforeseen events and emergen-

cies which occur during the fiscal year.

The resources of which are expended for operating purposes during

the current fiscal period.

Liabilities which are payable within a relatively short period of time,

usually no longer than a year.

Taxes levied and becoming due during the current fiscal period, from

the time the amount of the tax levy is first established to the date on

which a penalty for nonpayment is attached.

An obligation resulting from the borrowing of money or from the

purchase of goods or services.

The long-term repayment of principal and interest on borrowed funds

such as bonds.

A fund established to finance and account for the payment of interest

and principal on all general obligation debt, serial and term, other

than that payable exclusively from special assessments and revenue

debt issued for and serviced by a governmental enterprise.

Taxes remaining unpaid on and after the date on which a penalty for

nonpayment is attached. Even though the penalty may be subsequent-

ly waived and a portion of the taxes may be abated or canceled, the

unpaid balances continue to be delinquent taxes until canceled.

Glossary

172

Glossary of Terms

DEPARTMENT

DIVISION

EMPLOYEE BENEFITS

ENTERPRISE FUND

ENCUMBRANCE

EQUIPMENT

EQUIPMENT RESERVE

EXPENDITURE

FACILITY REPAIRS & RENOVA-

TION PROGRAM (FRRP)

FISCAL YEAR

FIXED ASSETS

FTP

FUND

FUND BALANCE

A subdivision or section within an organization dealing with a partic-

ular function and having a specific responsibility.

A group of departments within the Commission that have comparable

duties and responsibilities.

Benefits include retirement, group health, dental and life insurance,

workers’ compensation and disability insurance.

Funds established to account for operations that are financed and op-

erated in a manner similar to private business enterprises. The Com-

mission’s intent is that the costs of providing goods and services to

the general public on a continuing basis are financed or recovered

primarily through user charges and fees.

Obligations in the form of purchase orders, contracts or salary com-

mitments which are chargeable to an appropriation and for which a

part of the appropriation is reserved. Obligations cease to be encum-

brances when paid or when the actual liability is set up.

Tangible property of a more or less permanent nature (other than

land, buildings or improvements other than buildings) which is useful

in carrying on operations. Examples include machinery, trucks and

furnishings.

The monies set aside each year to enable large equipment replace-

ments and purchases without additional appropriation requests.

The outflow of funds paid or to be paid for an asset or goods and ser-

vices obtained regardless of when the expense is actually paid.

A program established for plans to repair and renovate current parks

and facilities within the county park system focusing on ADA re-

quirements, electrical, exterior/interior maintenance, boardwalks,

paths, trails, decks, parking lots, roadways, information technology

infrastructure, marine, plumbing and HVAC.

A 12 month period to which the annual operating budget applies and

at the end of which the Commission determines its financial position

and the results of its operations. The Commission’s fiscal year runs

July 1 to June 30.

Assets of a long-term character which are intended to continue to be

held or used, such as land, buildings, machinery, furniture and other

equipment.

Full Time Position or employee that works minimum 37.5 hours per

week.

An independent fiscal and accounting entity with a self balancing set

of accounts recording cash and/or other resources together with all

related liabilities, obligations, reserves and equities which are segre-

gated for the purpose of carrying on specific activities of attaining

certain objectives.

The excess of assets of a fund over its liabilities and reserves except

in the case of funds subject to budgetary accounting where, prior to

Glossary

173

GAAP

GASB

GENERAL FUND

GENERAL OBLIGATION BONDS

(G.O. BONDS)

GOAL

GRANT

INTERNAL CONTROL

LEVY

MILLAGE

MISSION STATEMENT

NATURAL RESOURCES MANAGE-

MENT PLAN

the end of a fiscal period, it represents the excess of the period over

its liabilities, reserves and appropriations for the period.

Generally Accepted Accounting Principles.

Governmental Accounting Standards Board.

The main operating fund for administrative tasks and non-enterprise

operations in which the activities are recorded in the General Fund

unless there is a compelling reason to report activity in another fund.

Compelling reasons include Generally Accepted Accounting Princi-

ples, specific legal requirements or requirements for financial admin-

istration.

Bonded debt collateralized by the full faith, credit and taxing power

of the governmental body that issues the bonds.

A statement of broad direction, purpose or intent: the purpose toward

which an endeavor is directed.

A donation or contribution by one governmental unit or other organi-

zation to another unit. The donation or contribution may be made to

aid in the support of a specified purpose, function or general purpose.

A plan of organization for purchasing, accounting and other financial

activities, which among other things provide:

The duties of employees are subdivided so that no single

employee handles a financial action from beginning to

end;

Proper authorization from specific responsible officials

are obtained before key steps in the processing of a

transaction are completed; and

Records and procedures are arranged appropriately to

facilitate effective control.

(Verb) To impose taxes, special assessments or service charges for

the support of governmental activities. (Noun) The total amount of

taxes, special assessments or service charges imposed by a govern-

mental unit.

The tax rate applied to SC real estate and personal property which is

expressed in “mills,” or “millage rate,” which is a unit of monetary

value that is always equal to one tenth of one penny, or one thou-

sandth of one dollar. Therefore, a tax rate of 150 mills is equal to

$.150, or 15 cents, tax per one dollar of assessed value. The amount

of revenue which a mill brings into a governmental body, however,

changes based on the value of all assessed property in the taxing area.

The statement of the purpose of an organization—its reason for exist-

ence. It should define the customers, the products and services pro-

duced as well as the geographical location in which the organization

operates.

A plan which identifies natural resource areas and biota as well as

establishes long-term management strategies to protect and enhance

the park district natural resources areas for future generations.

Glossary of Terms

Glossary

174

Glossary of Terms

OBJECTIVE

OPERATING BUDGET

OTHER POSTEMPLOYMENT BEN-

EFITS (OPEB)

PART TIME EMPLOYEE

PERSONNEL SERVICES

PROPOSED BUDGET

RESOURCES

REVENUE

RISK MANAGEMENT

TAX BASE

TAXES

TAX INCREMENT FINANCING

(TIF)

A statement of specific direction, purpose or intent based on the needs

of the community and the goals established for a given program.

A budget for general expenditures such as salaries, utilities and sup-

plies.

Benefits an employer offers to retirees as compensation for past ser-

vices that include benefits such as medical, dental, vision, life and

long-term care insurance. The Governmental Accounting Standards

Board (GASB) Statement 45 requires the cost of OPEB to be accrued

as an expense and liability in the accounting period in which it is

earned (during an employee’s active service) rather than being paid

for after the employee has retired. Statement 45 does not require

OPEB to be funded in advance; therefore, expenses are generally paid

on an “as-you-go-basis.”

An employee scheduled less than 30 hours per week, to a maximum

of 1,559 hours per year.

Payroll expenses such as wages, Social Security, medical and dental

insurance and retirement contributions. The Commission also recog-

nizes training, memberships and uniforms as personnel expenses.

The budget document prior to approval by the Board of Commission-

ers and Charleston County Council.

The actual assets of a governmental unit, such as cash, taxes receiva-

ble, land, buildings, etc. Contingent assets are those such as estimated

revenues applying to the current fiscal year not accrued or collected

and bonds authorized and unissued.

Indicates an increase to a fund’s assets from monies received from

taxes, user-fees and charges, etc. It does not, however, increase a lia-

bility (ex. Proceeds from a loan) nor does it represent a repayment of

an expenditure already made, a cancellation of certain liabilities or an

increase in contributed capital.

The organized attempt to protect assets against accidental loss in the

most economical manner.

In Charleston County, property taxes are generally based on the value

of land, buildings and site improvements. In some instances, special

value or assessment methods are applied if allowed by law or mandat-

ed by state statutes.

Compulsory charges levied by a governmental unit for the purpose of

financing services performed for the common benefit. This term does

not include specific charges made against particular persons or prop-

erty for current or permanent benefits. Neither does the term include

charges such as sewer fees.

A public financing method used to subsidize development and its

related infrastructure by borrowing against anticipated future taxes.

TIF districts are designated, then, in order to help fund improvements

and stimulate economic growth. The assessed value of property with-

in TIF districts is not separated from other assessed property when

determining the Ad Valorem Millage. During the Fiscal Year, all tax

Glossary

175

Glossary of Terms

TRANSFERS

UNAPPROPRIATED FUND BAL-

ANCE

USER FEES

VISION

millage received on property in Charleston County is remitted to the

Charleston County Treasurer’s Office, including amounts allocated

for TIF districts. At the end of the Fiscal Year, the Charleston County

Tax Assessor’s Office calculates the value of taxes that should go to

TIF districts and forwards that amount to the Charleston County

Treasurer’s Office. The Charleston County Treasurer will then with-

hold future tax collections until the full amount due to the TIF dis-

tricts is satisfied.

Amounts distributed from one fund to finance activities in another

fund. Shown as a requirement in the originating fund and a revenue in

the receiving fund.

Where the fund balance at the close of the preceding year is not in-

cluded in the annual budget, this term designates that portion of the

current fiscal year’s estimated revenues which has not been appropri-

ated. Where the fund balance of the preceding year is included, this

term designates the estimated fund balance at the end of the current

fiscal year.

The payment of a fee for the direct receipt of a public service by the

party benefiting the service.

Defines an organization’s purpose in terms of an organization’s val-

ues rather than bottom line measures (guiding beliefs about how

things should be done. It communicates both the purpose and values

of an organization and gives employees direction about how they are

expected to behave and inspires them to do their best as well as

shapes a customer’s understanding of why they should work with the

organization.

Glossary

Documents

FY 2014-2015 Budget Packet