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
The annual operating budget, which begins July 1 of each year and ends June 30 of the following year, is the Commission’s financial foundation for providing services to residents. As the county park system grows, we will continue to be sensitive to taxpayer concerns. The budget is made up of several different funds, including a General Agency Fund and an Enterprise Fund. The General Agency Fund relies on revenue from taxes and other sources and accounts for much of the Commission’s operations.
The Commission has a strong interest in self-sufficiency, and over 55% of its operating budget is derived from sources other than taxes. Called the enterprise approach, the Commission has long felt that it is in the public trust to use tax dollars to buy the land and build facilities, but that the people who use these facilities should help pay for operations and maintenance through a system of fees and charges.
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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
General Agency Operating Fund
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
Capital Improvement Program Fund
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 Fund
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
Mission Statement and Core Values
Organizational Chart
How to Use this Budget
6
Mission Statement and Core Values
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
Organizational Chart
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
CIP Committee meets to review progress
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
CIP Committee meets to review progress
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
CIP Committee meets to review progress
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
General Agency Operating Fund
Overview
Administration
Administrative Services
Capital Projects
Executive
Finance
Human Resources
Maintenance
Marketing
Park & Recreation Services
Parks
Planning & Resource Management
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.
General Agency Operating Fund
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%
General Agency Operating Fund
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
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
Total with Transfers
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.
There are no transfers budgeted in the upcoming fiscal year.
Debt Service Fund
Special Revenue Fund
144
Account Title
Grant Revenue
Total Available
Personnel
Operating
Capital
Total Expenditures
Net Income/ (Loss)
Profit Margin
Transfers In
Transfers Out
Total with Transfers
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
Special Revenue Fund
145
Special Revenue
The Special Revenue Fund is used to record grants or miscellaneous income not assigned to another fund.
Transfers in are budgeted to eliminate interfund transactions that have occurred.
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.
Special Revenue Fund
147
Summary
Combined Changes in Fund Balance
Revenue Summary
Expenditures Summary
148
Combined Changes in Fund Balance
(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
Facility Repairs & Renovation Program
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
Expenditures Summary
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
Facility Repairs & Renovation Program
Land Acquisition
Debt Service
Supplemental Data
Commission History
Personnel Summary
Charleston County Budget Submissions
Charleston County Budget Ordinance
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 Assistant II
Administrative Manager
Administrative Services Assistant Manager
Administrative Services Manager
Area Manager
Assistant Campground Manager
Assistant Director of Capital Projects
Assistant Director of Community Recreation
Assistant Director of Parks
Assistant Director of Recreation Programs
Assistant General Manager
Assistant Manager
Assistant Manager B
Assistant Park Manager
Assistant Parks Manager
Assistant Safety Program Manager
Budget Coordinator
Campground Manager
Capital Grants Administrative Coordinator
Capital Projects Manager
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 & Beverage Manager
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 I
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
Maintenance Specialist III B
Maintenance Superintendent
Maintenance Supervisor
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
Senior 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
Charleston County Budget Submissions
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
Charleston County Budget Submissions
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
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
Charleston County Budget Submissions
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%
BEGINNING BALANCE: 13,752,096.00 13,454,650.00
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%
Recreation Programming
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%
TOTAL ALL REVENUES 12,752,851.00 13,670,087.00
14,401,930.00 5%
TRANSFERS IN:
70,006.00 7,971,741.00
1,132,625.00 -86%
TOTAL FUNDS AVAILABLE 12,822,857.00 21,641,828.00
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%
TOTAL EXPENDITURES 13,253,007.00 13,704,564.00
14,599,115.00 7%
TRANSFERS OUT:
67,876.00 7,937,614.00
2,513,360.00 -68%
TOTAL DISBURSEMENTS 13,320,883.00 21,642,178.00
17,112,475.00 -21%
Supplemental Data
163
Charleston County Budget Submissions
Unit of Government: Charleston County Park & Recreation Commission Preparer: Victoria Jilote
Fund Name: Capital Improvement Program Phone: 843.762.8065
Proposed Fiscal Year: Fiscal Year 2015 Fax: 843.762.2683