Charleston County Park & Recreation Commission Fiscal Year 2015-2016 Budget

FY 2015-2016
APPROVED
BUDGET
Photo by Rebecca Turisk
General Agency Operating Fund

Enterprise Fund
Capital Improvement Program Fund
Debt Service Fund
Charleston County Park & Recreation Commission

Fiscal Year 2015-2016 Budget

Enterprise Fund
Debt Service Fund
Commissioners
Mattese Lecque, Chair
Andrew Thomas, Vice-Chair
Collin Bruner
Teddy Manos, SecretaryTreasurer
Lisa S. King
Benjamin W. Cooke
Ravi Sanyal
Table of Contents
Introduction .............................................................................................................................................................................................. 5
Mission Statement and Core Values ...................................................................................................................................................... 6
How to Use This Budget ........................................................................................................................................................................ 7
Organizational Structure ........................................................................................................................................................................ 8
Organizational Chart .............................................................................................................................................................................. 9
Position Summary Schedule ................................................................................................................................................................ 10
Budget Information ............................................................................................................................................................................... 11
Budget Letter ....................................................................................................................................................................................... 12
Budget Process ..................................................................................................................................................................................... 13
Budget Timeline................................................................................................................................................................................... 14
Budget Summary ................................................................................................................................................................................... 15
Combined Changes in Fund Balance ................................................................................................................................................... 16
Revenue Summary ............................................................................................................................................................................... 17
Expenditures Summary ........................................................................................................................................................................ 18
FY 2015-2016 General Agency and Enterprise Combined .................................................................................................................. 19
General Agency Operating Fund .......................................................................................................................................................... 21
FY 2015-2016 General Agency Overview........................................................................................................................................... 22
Administration ..................................................................................................................................................................................... 23
Executive ............................................................................................................................................................................................. 24
Financial Services ................................................................................................................................................................................ 25
General Services Administrative and Information Technology ........................................................................................................ 26
General Services Capital Projects ..................................................................................................................................................... 27
General Services Human Resources ................................................................................................................................................. 28
General Services Planning & Resource Management ....................................................................................................................... 29
Park & Recreation Services Administrative, Park & Program Services and Safety ......................................................................... 30
Park & Recreation Services Maintenance ......................................................................................................................................... 31
Park & Recreation Services Marketing ............................................................................................................................................. 32
Park & Recreation Services Operations ............................................................................................................................................ 33
Park & Recreation Services Recreation ............................................................................................................................................ 34
Enterprise Operating Fund ................................................................................................................................................................. 35
FY 2015-2016 Enterprise Overview .................................................................................................................................................... 36
Caw Caw Interpretive Center ............................................................................................................................................................... 38
Cooper River Marina ........................................................................................................................................................................... 39
Folly Beach County Park ..................................................................................................................................................................... 40
Folly Beach Fishing Pier ...................................................................................................................................................................... 41
Isle of Palms County Park .................................................................................................................................................................... 42
James Island County Park .................................................................................................................................................................... 43
2
Johns Island County Park ..................................................................................................................................................................... 45

Kiawah Beachwalker County Park ...................................................................................................................................................... 46
Laurel Hill Plantation ........................................................................................................................................................................... 47
Mount Pleasant Palmetto Islands County Park .................................................................................................................................... 48
Mount Pleasant Pier ............................................................................................................................................................................. 49
Move IT ............................................................................................................................................................................................... 50
North Charleston Wannamaker County Park ....................................................................................................................................... 51
Old Towne Creek County Park ............................................................................................................................................................ 53
Park & Recreation Services Enterprise ................................................................................................................................................ 54
Sk8 Charleston ..................................................................................................................................................................................... 55
The Lake House at Bulow .................................................................................................................................................................... 56
The McLeod Plantation Historic Site ................................................................................................................................................... 57
Capital Improvement Program Fund ................................................................................................................................................ 59
FY 2015-2016 Capital Improvement Projects Overview ..................................................................................................................... 60
Capital Improvement Projects Breakdown .......................................................................................................................................... 61
Debt Service Fund ................................................................................................................................................................................. 63
FY 2015-2016 Debt Service Overview and Detail .............................................................................................................................. 64
Supplemental Information .................................................................................................................................................................. 67
Charleston County Park & Recreation Commission History ............................................................................................................... 68
Personnel Summary ............................................................................................................................................................................. 69
Charleston County Budget Submissions .............................................................................................................................................. 72
Charleston County Budget Ordinance ................................................................................................................................................. 78
Park District Map ................................................................................................................................................................................. 80
Glossary ................................................................................................................................................................................................. 81
Glossary of Terms ................................................................................................................................................................................ 82
Introduction
Mission Statement and Core Values
How to Use This Budget
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.
How to Use This Budget

This document outlines the Charleston County Park & Recreation Commissions Fiscal Year 2015-2016 Annual Budget.
The budget is available for viewing on the Commissions website: www.charlestoncountyparks.com.
The Annual Budget is organized as follows:

Introductionincludes the Introduction to the agency.
Organizational Structureincludes the agency structure as well as personnel information.
Budget Informationprovides key budgetary information as well as a comprehensive budget overview.
General Agency Operating Departmental Budgetscontains detailed information about each General Fund
department.
Enterprise Fund Departmental Budgetsprovides detailed budget information by park location.
Capital Improvement Program Budgetprovides information about Capital Fund.
Debt Service Budgetcontains detailed information regarding debt service.
Summary provides summary level information regarding the Commissions budget. Revenue and expenditure
information and projected changes in fund balance is included.
Supplemental Data includes the Commissions history, a personnel summary, the approved Budget Ordinance and a
map with detailed locations of the Commissions properties.
Glossary the glossary and acronyms/initialisms define terms used in this budget.
Organizational Structure
Organizational Chart
Position Summary Schedule
Organizational Chart
CEO
Tom O.
COO
David B.
Financial Svcs
Park &
Recreation Svcs
Charlie M.
Donna G.
Parks
Recreation
Marketing
Safety
PPS
General Svcs
Kevin B.
Finance
Budget
Fixed Assets
Procurement
IT
Human Resources
Capital
Planning & Resource
Management
Position Summary Schedule
Executive
Executive*
Total Executive
*Includes CEO and COO
Park & Recreation Services
Marketing
Park & Rec Services Admin
Parks
PPS
Recreation
Safety
Total Park & Rec Svcs
General Services
General Services Admin
Human Resources
IT
Capital
Planning
Total General Services
Financial Services
Finance
Budget
Financial Services Admin
Fixed Assets
Procurement
Total Financial Services
Total Full-Time Positions
FY 2014 Auth
Positions
6
6
FY 2015 Auth
Positions
6
6
Position Changes
During FY 2015
-
Proposed Changes
FY 2016
-
FY 2016 Auth
Positions
6
6
FY 2014 Auth
Positions
10
1
89
6
27
3
136
FY 2015 Auth
Positions
9
1
92
6
30
3
141
Position Changes
During FY 2015
1
1
Proposed Changes
FY 2016
-
FY 2016 Auth
Positions
9
1
92
6
31
3
142
FY 2014 Auth
Positions
5
5
3
17
2
32
FY 2015 Auth
Positions
5
5
4
17
2
33
Position Changes
During FY 2015
-4
-4
Proposed Changes
FY 2016
-
FY 2016 Auth
Positions
1
5
4
17
2
29
FY 2014 Auth
Positions
4
0
2
0
0
6
FY 2015 Auth
Positions
4
0
2
0
0
6
Position Changes
During FY 2015
2
1
-1
1
2
5
Proposed Changes
FY 2016
-
FY 2016 Auth
Positions
6
1
1
1
2
11
180
186
+2
188
The following changes took place during Fiscal Year 2014-2015 after the budget was approved:
Park and Recreation Services Recreation hired one staff for the Commission-approved Move IT program, the Move IT
Coordinator;
The Commissioners approved the hiring of one Chief Financial Officer and the Organizational Structure was rewritten;
General Services, which used to be Administrative Services, now oversees Human Resources, IT, Capital and, newly,
Planning & Resource Management; and
Budget, Fixed Assets and Procurement moved to Financial Services, which is renamed from Finance.
10
Budget Information
Budget Letter
Budget Process
Budget Timeline
11
Budget Letter
To:
Members of Charleston County Park and Recreation Commission

Members of Charleston County Council
Citizens of Charleston County
We are pleased to submit to this FY 2015-2016 Budget. With each years budget submittal, there includes an overall theme in which
financial goals can be determined and met. This years budget has been compiled within a theme of positioning our agency for growth.
We are confident that this budget will meet our mission while paying close attention to the necessary fundamental finance efficiencies
necessary to create a lean organization.
One of the foundations of our financial strength lies in CCPRCs AAA bond rating with Moodys. This rating is based on strong
agency reserves and efficient operations. It is important for the agency to protect this rating as we plan to take advantage of the
benefits of a strong rating as we finance our capital needs.
To accomplish the budget goal of creating efficiencies and financial strength, it was important for the agency to insure that we had
available capital for the unforeseen. We have experienced in the past two years critical repairs to the park system that demonstrated
the overwhelming need to make sure there is the financial means to handle these unforeseen issues as they arise. We plan to institute
these two main strategies to assist the agency in creating these operating reserves.
We plan to institute in October of 2016 an increase to the gate fee of our three day parks and Caw Caw Interpretive Center
from $1.00 to $2.00. This is the first increase in that fee since the inception of the park system in 1979.
We plan to request the 4/10 tenths millage increase to reflect the annual CPI and population growth under the current tax cap
calculation.
We are also very proud to be submitting a budget with no transfers from our reserves. We will budget a surplus or net contribution to
Fund Balance of $456,470 that we feel is essential to strengthen our financial position.
In the 2016 budget year, we intend to take necessary steps in service provision that has been highlighted in our Parks Recreation Open
Space and Trails plan. We continue to partner with municipalities, Charleston County and the Universities in the area to help
accomplish the goals that we share.
In summary, with this budget, we will be able to achieve our missionto 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 provided
to our citizens. We enjoy the relationship we have with the Charleston County Government and look forward to working together to
make this nationally recognized agency even greater.
Respectfully Submitted,
Tom ORourke
Executive Director
12
Budget Process
Individual budget units

prepare budgets
Budget review meetings

and amendments
Budget document prepared

and sent to Commissioners
and senior management
Amended budget
document sent to
Commissioners and senior
management
Amendments made per

Commissioners
recommendations
Commissioners review
budget during February
Commission meeting
Final budget review and

approval during March
Commission meeting
Budget packet prepared

and sent to Charleston
County in April
Executive Director
presents budget to County
Finance Committee prior
to first budget ordinance
reading in June
Third budget ordinance

reading for final approval
Second budget ordinance

readingpublic invited to
make formal comments for
or against ordinance
Receive ordinance number

from County Council and
adopt budget
Print and distribute budget

books to senior
management and publish
to website
Amendments made per

Countys
recommendations
New budget takes effect

July 1
13
Budget Timeline
September
Budget kick-off meeting and budgets available for editing
October
Revenues due October 31st
November
Due November 30th:

o Expenses
o New/Change Position Requests
o Tuition Reimbursement Requests
o Training Request Forms
o Information Technology Requests
December
IT Governance Meeting
New/Change Position, Tuition Reimbursement and Training Requests reviewed and finalized
January
Midyear budget review due to Charleston County

CIP information finalized
March
First and second drafts due to Commission; Commission approval
April
Budget due to Charleston County
May-June
Budget Ordinance hearings
July
Begin new FYE 2016 budget July 1st
14
Budget Summary
Combined Changes in Fund Balance
Revenue Summary
Expenditures Summary
FY 2015-2016 General Agency and Enterprise Combined
15
Combined Changes in Fund Balance

General Agency
Projected Fund Balance
for June 30, 2015
Millage
Charges and Fees
Interest
GO Bond
Donations/Grants
7,852,795
Enterprise
CIP
Debt Service
9,724,784
13,739,495
13,748,010
4,212,220
590,935
15,675,215
8,500
6,000,000
618,670
206,470
14,553,915
15,675,215
6,618,670
4,212,220
Personnel
9,826,495
8,717,815
Operating
4,241,615
6,166,435
251,000
569,300
Capital Expansion
3,618,670
Facility Repairs & Renovation Program
2,400,000
Master Plans and Design
600,000
Debt Service
5,799,545
14,319,110
15,453,550
6,618,670
5,799,545
234,805
221,665
(1,587,325)
8,087,600
9,946,449
12,152,170
Miscellaneous
Total Revenue
Capital
Total Expenditures
Change in Fund Balance
Projected Balance for June 30, 2016
16
Revenue Summary
Account Title
General Agency
Enterprise
Resale
2,020,630
2,020,630
Vending
6,020
6,020
Equipment Rentals
61,290
61,290
Fleet Rentals
75,780
75,780
Facility Rentals
1,698,805
1,698,805
Beach Rentals
96,450
96,450
Gate Admissions
2,861,365
2,861,365
Water Feature
3,397,730
3,397,730
Campground & Cottages
1,817,270
1,817,270
Holiday Festival of Lights
1,644,950
1,644,950
Services
35,140
35,140
Radio Spots
27,000
27,000
590,935
1,096,905
1,687,840
95,710
6,250
101,960
Sponsorships
247,000
247,000
Grant/Donation Revenue
500,000
618,670
1,118,670
Group Services
82,630
82,630
12,344,000
4,016,365
16,360,365
Delinquent
540,000
198,855
738,855
Intergovernmental
450,000
172,000
622,000
3/10 Mil Increase
964,010
964,010
(550,000)
(175,000)
(725,000)
110,760
110,760
8,500
8,500
6,000,000
6,000,000
14,553,915
15,675,215
6,618,670
4,212,220
41,060,020
Recreation Programming
Miscellaneous
Millage
TIF Refunds
Sale of Fixed Assets/Used Items
Interest
General Obligation Bonds
Total Revenue
CIP
Debt Service
Total
17
Expenditures Summary
Account Title
General
Agency
Enterprise
Debt
Service
CIP
Total
Personnel
9,826,495
8,717,815
18,544,310
Operating
4,241,615
6,166,435
10,408,050
251,000
569,300
820,300
Capital Expansion
3,618,670
3,618,670
2,400,000
2,400,000
Master Plans
600,000
600,000
Bond Principal
3,065,000
3,065,000
Bond Interest
1,012,198
1,012,198
Lease Principal
1,672,563
1,672,563
Lease Interest
17,514
17,514
Bond Fees
30,770
30,770
Lease Fees
Miscellaneous Charges
1,500
1,500
14,319,110
15,453,550
6,618,670
5,799,545
42,190,875
Capital
18
FY 2015-2016 General Agency and Enterprise Combined

Account Title
General Agency
Enterprise
Total
Resale
Vending
Equipment Rentals
Fleet Rentals
Facility Rentals
Beach Rentals
Gate Admissions
Water Feature
Services
Radio Spots
Miscellaneous
Sponsorships
Grant Revenue
Group Services
Millage
Interest
590,935
95,710
13,748,010
110,760
8,500
2,020,630
6,020
61,290
75,780
1,698,805
96,450
2,861,365
3,397,730
1,817,270
1,644,950
35,140
27,000
1,096,905
6,250
247,000
500,000
82,630
-
2,020,630
6,020
61,290
75,780
1,698,805
96,450
2,861,365
3,397,730
1,817,270
1,644,950
35,140
27,000
1,687,840
101,960
247,000
500,000
82,630
13,748,010
110,760
8,500
Total Revenue
14,553,915
15,675,215
30,229,130
9,826,495
4,241,615
251,000
234,805
8,717,815
6,166,435
569,300
221,665
18,544,310
10,408,050
820,300
456,470
14,553,915
15,675,215
30,229,130
Personnel
Operating
Capital
Transfer to Fund Balance
Total Expenditures
19
20

FY 2015-2016 General Agency Overview
Administration
Executive
Financial Services
General Services Administrative and Information Technology
General Services Capital Projects
General Services Human Resources
General Services Planning & Resource Management
Park & Recreation Services Administrative, Park & Program Services and Safety
Park & Recreation Services Maintenance
Park & Recreation Services Marketing
Park & Recreation Services Operations
Park & Recreation Services Recreation
21
FY 2015-2016 General Agency Overview

The General Agency Operating Fund is 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 an activity in another fund. Compelling
reasons include certain Generally Accepted Accounting Principles, specific legal requirements or requirements for financial
administration. The Commission has one General Agency Operating Fund broken into 12 divisions and pays the salaries of 98 fulltime employees.
FY 13-14
Account Title
ACTUAL
FY 14-15
APPROVED
BUDGET
FY 15-16
PROPOSED
BUDGET
Millage
Delinquent Taxes
Intergovernmental
4/10 Mil Increase
TIF Refunds
Miscellaneous
Interest
12,259,170
562,019
478,556
(546,428)
82,279
9,964
51,629
418,200
12,720,275
450,000
88,760
(550,000)
195,780
22,500
505,390
12,344,000
540,000
450,000
964,010
(550,000)
95,710
8,500
110,760
590,935
Total Revenue
13,315,389
13,432,705
14,553,915
8,479,863
3,348,608
-
9,349,115
4,018,605
-
9,826,495
4,241,615
251,000
11,828,470
13,367,720
14,319,110
Transfers In
Transfers Out
96,089
596,888
336,945
2,862,890
986,120
(2,460,960)
234,805
Personnel
Operating
Capital
Total Expenditures
The General Agency Operating Fund receives revenue from millage collected from the Charleston County Treasurers Office,
miscellaneous lumber resale and lifeguard reimbursements, interest, sales of fixed assets/used items and Recreation Programming.
Millage was based on a 2% increase per year over the FY 2013-2014 actual and recognizes an additional increase for a 4/10 tenths CPI
adjustment of approximately $964,000 for an overall increase of 8% over the FY 2014-2015 budget year. Sales of fixed assets/used
items have been broken out from the miscellaneous income revenue for the FY 2015-2016 budget year. Recreation Programming is
projecting an increase in revenue from Interpretive and Outdoor Recreation.
Personnel expenditures include employee-related costs such as: salaries, wages, benefits, training and uniforms. A 2% COLA has been
included in the budget in addition to regular longevity/merit increases of 38 General Agency-based staff. Retirement has also
increased from 10.9% of staff salaries to 11.06%. Agency-wide variable positions have been budgeted in the Parks Operations budget.
Operating expenditures include any costs that are not personnel-related such as: office supplies, undeveloped properties maintenance
and repairs, contract services, equipment rentals, office lease rentals, small equipment, custodial supplies, costs associated with events
and programs, resale costs, storage fees and facilities as well as utilities. The General Agency Interpretive subdivision of the
Recreation budget houses the Interpretive expenditures of the McLeod Plantation Historical Site in the FY 2015-2016 budget which
will be its first fully operational year. The Community Recreation budget continues to expand its services to the rural locations.
The Facility Repairs and Renovations Program (FRRP) has historically been located within the General Agency Parks Maintenance
budget for agency-wide non-cyclical repairs and renovations. This is the first year that the Enterprise-based FRRP projects have been
moved to their home locations, leaving only the undeveloped properties FRRP projects within their locations in the General Agency
Parks Maintenance budget. Capital expenditures have also been moved to their home locations as Charleston County Parks &
Recreation Commission will not have a capital lease. Expenditures include replacement equipment and vehicles.
22
Administration
FY 13-14
Account Title
FY 14-15
APPROVED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
Millage
Delinquent Taxes
Intergovernmental
4/10 Mil Increase
TIF Refunds
Interest
Miscellaneous Income
12,259,170
562,019
478,556
(546,428)
-
12,720,275
450,000
88,760
(550,000)
-
12,344,000
540,000
450,000
964,010
(550,000)
8,500
110,760
50,000
Total Revenue
12,753,317
12,709,035
13,917,270
Personnel
Operating
Capital
709,070
21,500
Total Expenditures
730,570
Total Transfers In
Total Transfers Out
336,945
2,785,040
12,753,317
10,260,940
13,186,700
The Administration budget has no staff budgeted but houses administrative costs for the agency.
Revenues are inclusive of millage and intergovernmental proceeds received from the Charleston County Government. Proceeds from
the sale of fixed assets and used items and agency-wide interest earnings were moved from the Financial Services budget as well as
lumber resale from the Planning & Resource Management budget to be recorded in this portion of the budget as these revenues are
administrative in nature.
Expenditures that are administrative in nature were also moved from the Financial Services budget this year and include expenditures
such as: agency-wide insurance, bank charges, credit card transaction and ecommerce fees and fees related to the online sale of fixed
assets and used items. The Commissions commitment of $77,850 to the City of Folly Beach for funds to be held in escrow for beach
renourishment is included as an operating expenditure this year rather than being recorded as a transfer out as in previous years.
23
Executive
FY 13-14
Account Title
FY 14-15
APPROVED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
20,000
Total Revenue
20,000
Personnel
Operating
Capital
611,187
333,606
-
640,215
302,085
-
632,995
280,320
-
Total Expenditures
944,793
942,300
913,315
944,793
942,300
913,315
Total Transfers In
Total Transfers Out
The Executive division has six full-time staff; four will receive longevity/merit increases in the upcoming budget year.
This division works to support the parks, programs and services of the agency by providing excellent customer service to
all customers and includes the Executive Director as well as Chief Operating Officer.
Operating expenses include agency-wide general office supplies, furniture, postage, legal contract services, copier leases, agency-wide
memberships to SCRPA and NRPA, agency-wide postage, agency Core Value expenditures and utility costs for the Headquarters
building.
24
Financial Services
FY 13-14
Account Title
FY 14-15
APPROVED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
Interest
9,964
55,514
22,500
82,000
Total Revenue
65,478
104,500
Personnel
Operating
Capital
406,563
271,433
-
449,260
338,785
-
862,505
87,665
-
Total Expenditures
677,996
788,045
950,170
77,850
(612,518)
(761,395)
(950,170)
Total Transfers In
Total Transfers Out
The Financial Services Division, previously named Finance, has 11 full-time staff, an increase of five staff from the previous budget
year. Positions added to this division include the hiring of the Chief Financial Officer and the movement of the Budget Coordinator,
two Procurement positions and the Financial Projects Coordinator from General Services Administrative. Three staff will receive
longevity/merit increases in the upcoming budget year.
This division is responsible for financial records management including accounting, auditing, purchasing, revenue and expense
reporting, payroll and new this year, budget, fixed assets and procurement.
Operating expenditures include office supplies, payroll processing, agency-wide bank supplies and check related fees. Operating
expenditures considered administrative in nature were moved to the Administration budget. While the overall operating costs are
projected to decrease, the addition of new sub-divisions increased the overall expenditures of this budget.
25
General Services Administrative and Information Technology

FY 13-14
Account Title
FY 14-15
APPROVED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
Personnel
Operating
Capital
721,519
1,339,093
12,696
830,850
1,469,940
-
541,740
1,917,080
148,000
Total Expenditures
2,073,307
2,300,790
2,606,820
(2,073,307)
(2,300,790)
(2,606,820)
Total Transfers In
Total Transfers Out
General Services, previously named Administrative Services, has five full-time staff, a decrease of four from the previous budget year.
Finance-related positions were moved to the Financial Services division. One staff member will receive longevity/merit increases in
the upcoming budget year.
This budget includes the Superintendent of General Services and Information Technology. The Superintendent of General Services, in
addition to this budget, also oversees the following divisions: Capital Projects, Human Resources, Planning & Resource Management
and Support Maintenance (Fleet and HVAC). Information Technology is responsible for providing all agency staff with the
technology they need to do their jobs in an efficient and secure manner with the goal of researching and implementing appropriate
technical solutions to effectively grow with the agency.
While four staff and related expenditures have moved from the budget, Information Technology expenditures have risen due to rising
costs of maintaining current IT infrastructure as well as the addition of new parks and other large projects. Examples of operating and
capital expenditures include: data storage, software purchases, computer and phone system management, agency-wide cell phone
charges, workstation replacements, phone system expansion, server purchases and wireless replacements.
26
General Services Capital Projects

FY 13-14
Account Title
FY 14-15
APPROVED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
Personnel
Operating
Capital
722,468
122,718
-
741,775
105,240
-
736,645
81,630
-
Total Expenditures
845,186
847,015
818,275
845,186
847,015
818,275
Total Transfers In
Total Transfers Out
The Capital Projects budget has eight full-time staff; five will receive longevity/merit increases in the upcoming budget year. This
department falls under the General Services division and is responsible for coordinating, planning and executing capital improvements
within the County with the goal of improving the quality of life for the citizens of Charleston County.
Operating expenditures include miscellaneous office supplies, field study equipment, utilities, contract services and rental
expenditures for staff offices. Expenditures will decrease as contract services related to Folly Beach County Park monitoring are
projected to decrease.
27
General Services Human Resources

FY 13-14
Account Title
Personnel
Operating
Capital
Total Expenditures
Total Transfers In
Total Transfers Out
FY 14-15
APPROVED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
763,277
329,294
-
795,730
322,025
-
1,167,000
36,550
-
1,092,571
1,117,755
1,203,550
(1,092,571)
(1,117,755)
(1,203,550)
The Human Resources division has five full-time staff; three will receive longevity/merit 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 opportunities
and standards.
Operating expenditures include office supplies, contract services, workers compensation, benefits, staff physicals, drug testing,
agency diversity trainings, recruitment, volunteers and health insurance costs.
28
General Services Planning & Resource Management

FY 13-14
Account Title
FY 14-15
PROPOSED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
7,629
75,000
Total Revenue
7,629
75,000
Personnel
Operating
Capital
222,386
109,366
-
237,975
70,560
-
245,730
48,040
-
Total Expenditures
331,752
308,535
293,770
(324,123)
(233,535)
(293,770)
Total Transfers In
Total Transfers Out
The Planning & Resource Management division has two full-time staff; both will receive longevity/merit 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 management.
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 expenditures include office supplies, various small equipment items, contract services, land management and cultural
resource studies.
29
Park & Recreation Services Administrative, Park & Program Services and Safety
FY 13-14
Account Title
FY 14-15
APPROVED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
26,601
35,160
43,200
Total Revenue
26,601
35,160
43,200
Personnel
Operating
Capital
786,866
20,955
-
829,395
17,100
-
793,575
7,200
-
Total Expenditures
807,821
846,495
800,775
(781,219)
(811,335)
(757,575)
Total Transfers In
Total Transfers Out
The Park & Recreation Services division has ten full-time staff; one will receive a longevity/merit increase in the upcoming budget
year.
This budget includes the Superintendent of Park & Recreation Services, Park and Program Services (which serves as the agency-wide
Call Center) and the Safety sub-division. The Superintendent of Park &Recreation Services oversees, in addition to this budget, the
Parks Operations and Maintenance, Marketing, and Recreation division. This division is responsible for promoting the safety, health,
and wellbeing of employees and visitors to our facilities with a goal of zero injuries to people and damage to property as well as
providing friendly, professional, and consistent customer service to the patrons and fellow employees of Charleston County Park and
Recreation Commission while assisting with information, reservations, program registration, membership, and sales.
Operating expenditures include safety efforts, miscellaneous office expense, small equipment as well as miscellaneous swim and
lifeguard camp expenditures.
30
Park & Recreation Services Maintenance

FY 13-14
Account Title
ACTUAL
FY 14-15
APPROVED
BUDGET
FY 15-16
PROPOSED
BUDGET
622
Total Revenue
622
802,146
386,449
-
873,515
701,500
-
899,595
463,085
26,500
1,188,596
1,575,015
1,389,180
96,089
-
(1,091,885)
(1,575,015)
(1,389,180)
Personnel
Operating
Capital
Total Expenses
Total Transfers In
Total Transfers Out
The Parks Maintenance division has 13 full-time staff; one will receive a longevity increase in the upcoming budget year.
This division is responsible for the maintenance of all undeveloped properties, the Headquarters building, 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 expenditures include agency fleet repairs, fuel costs and the maintenance and repair of agency-wide undeveloped properties
and facilities. Expenditures are projected to decrease as the Facility Repairs and Renovations Program (FRRP) have been disbursed
back into home locations within the Enterprise budget.
31
Park & Recreation Services Marketing

Account Title
FY 13-14
FY 14-15
APPROVED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
Personnel
Operating
Capital
649,303
220,653
-
697,820
272,505
-
688,480
234,180
-
Total Expenditures
869,956
970,325
922,660
(869,956)
(970,325)
(922,660)
Total Transfers In
Total Transfers Out
The Marketing division has nine full-time staff; five will receive longevity/merit increases in the upcoming budget year. Personnel
expenditures will decrease due to the retirement of the previous Marketing director and the hiring of a new one.
This division is responsible for advertising and promoting Charleston County Park and Recreation Commissions activities, services,
parks, and core values to the residents and visitors of Charleston County as well as supporting agency initiatives to increase revenue
and patron participation through sales, promotions, advertising, and outreach efforts.
Operating expenditures include advertising efforts including billboard leases, press releases and radio broadcasts, contract services,
brochure production and distribution, e-marketing costs and exhibit fees.
32
Park & Recreation Services Operations

FY 13-14
Account Title
FY 14-15
APPROVED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
1,724
3,620
2,510
Total Revenue
1,724
3,620
2,510
Personnel
Operating
Capital
1,097,415
39,704
-
1,105,135
46,770
-
1,080,375
49,630
55,000
Total Expenditures
1,137,120
1,151,905
1,185,005
(1,135,395)
(1,148,285)
(1,182,495)
Total Transfers In
Total Transfers Out
The Parks Operations division has seven full-time staff; two will receive longevity/merit increases in the upcoming budget year.
This division is responsible for providing outstanding customer service and working together to provide and maintain park areas and
recreation facilities to the highest standard. This budget includes the Director of Parks who, in addition to this budget, oversees the
agency-wide Maintenance and Operations divisions. This budget also supports beach lifeguard operations. Self-sustaining operations
have been mostly funded from the Enterprise Fund.
Revenue comes from lifeguard reimbursements. Operating expenditures include miscellaneous items for uniform storage, beach
lifeguard supplies and operations, safety equipment, office supplies and contract services. Capital expenditures include the
replacement of two Ford Escapes used by this division.
33
Park & Recreation Services Recreation

FY 13-14
Account Title
FY 14-15
APPROVED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
Outdoor Recreation
Interpretive Programs
Accessibility
Community Recreation
301,676
65,570
48,943
2,010
315,430
73,010
5,800
111,150
-
351,540
128,760
3,850
106,785
-
Total Revenue
418,200
505,390
590,935
Personnel
Operating
Capital
1,696,732
163,524
-
2,147,445
372,095
-
2,177,855
327,165
-
Total Expenditures
1,860,256
2,519,540
2,505,020
(1,442,057)
(2,014,150)
(1,914,085)
Total Transfers In
Total Transfers Out
The Recreation division has 22 full-time staff; nine will receive longevity/merit increases in the upcoming budget year.
This division is responsible for the development of new and exciting programs to ensure the enhancement of the quality of life in
Charleston County. There are multiple subdivisions within this budget:
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 outdoors skills such as
archery, on-water skills such as kayaking and stand up paddleboarding (SUP) as well as land-based skills such as biking and
wilderness training. 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
programs are provided for schools;
Accessibility focuses on offering accessible programs; and
Community Recreation offers youth camps and athletics in the rural Charleston areas.
Revenues are received from miscellaneous programming through the above subdivisions. Outdoor and Interpretive Recreation project
increases in programming revenues over the FY 2013-2014 actual and FY 2014-2015 budget year.
Operating expenditures include office supplies, small equipment, contract services, equipment rentals, equipment maintenance and
repairs, costs associated with recreational programs and agency recreation-related sign making materials.
34
Enterprise Operating Fund

FY 2015-2015 Enterprise Overview
Caw Caw Interpretive Center
Cooper River Marina
Folly Beach County Park
Folly Beach Fishing Pier
Isle of Palms County Park
James Island County Park
Johns Island County Park
Kiawah Beachwalker County Park
Laurel Hill Plantation
Mount Pleasant Palmetto Islands County Park
Mount Pleasant Pier
Move IT
North Charleston Wannamaker County Park
Old Towne Creek County Park
Park & Recreation Services Enterprise
Sk8 Charleston
The Lake House at Bulow
The McLeod Plantation Historic Site
35
FY 2015-2016 Enterprise Overview

Enterprise Funds are established to account for operations that are financed and operated in a business-like manner. The
Commissions 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. The Commission has one Enterprise fund broken into 18 locations and pays the
salaries of 90 full-time employees.
FY 13-14
Account Title
Resale
Vending
Equipment Rentals
Fleet Rentals
Facility Rentals
Beach Rentals
Gate Admissions
Water Feature
Services
Radio Spots
Operations Programming
Miscellaneous
Sponsorships
Grant Revenue
Group Services
ACTUAL
FY 14-15
AMENDED
BUDGET
FY 15-16
PROPOSED
BUDGET
1,678,926
6,315
55,952
65,008
1,414,053
95,474
2,141,812
3,506,313
2,006,739
1,552,876
27,631
828,221
31,167
224,377
58,736
8,600
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
-
2,020,630
6,020
61,290
75,780
1,698,805
96,450
2,861,365
3,397,730
1,817,270
1,644,950
35,140
27,000
1,096,905
6,250
247,000
500,000
82,630
-
13,702,200
14,401,930
15,675,215
8,118,518
5,827,268
840,353
8,587,240
5,981,875
30,000
-
8,717,815
6,166,435
569,300
-
Total Expenditures
14,786,140
14,599,115
15,453,550
Net Income/(Loss)
(1,083,940)
(197,185)
221,665
Transfers In
Transfers Out
8,333,272
8,183,862
1,132,625
2,513,360
(934,530)
(1,577,920)
221,665
Total Revenue
Personnel
Operating
Capital
Depreciation
The Enterprise Budgets contain approximately 19 categorized revenue streams and recognizes an overall increase of 9% over the FY
2014-2015 budget year. Revenues that are projected to increase over both FY 2013-2014 actual and FY 2014-2015 budget year are
resale/concessions, equipment rentals, fleet rentals, facility rentals, gate admissions, services, recreation programming. Grant revenue
is projected to be recognized in the FY 2015-2016 for the Move IT program. Radio spots are also a new revenue stream for the FY
2015-2016 budget year; Mount Pleasant Palmetto Island County Parks Splash Island and North Charleston Wannamaker County
Parks Whirlin Waters have a radio system that plays during the waterpark season and advertising spots are being sold to surrounding
businesses to play throughout the day for visitors at those two waterparks. Revenues from beach rentals, waterparks, the Cottages and
Campgrounds and the Holiday Festival of lights are projected to decrease from the FY 2014-2015 budget year.
36
The main reason these revenues, and some operating expenditures have dropped, is that sales and use as well as accommodations
taxes that were previously budgeted have been removed from the budget and booked as a liability.
Personnel expenditures include employee-related costs such as: salaries, wages, benefits, training and uniforms and are expected to
increase with the addition of the Move IT Coordinator in the Move IT budget. A 2% COLA has been included in the budget in
addition to regular longevity/merit increases of 38 Enterprise-based staff. Retirement has also increased from 10.9% of staff salaries to
11.06%.
Operating expenditures include any costs that are not personnel-related such as: office supplies, park maintenance and repairs, contract
services, equipment rentals, office lease rentals, small equipment, custodial supplies, costs associated with festivals and events, resale
costs, storage fees and facilities as well as utilities. The FY 2015-2016 budget will be the first fully operational year for the McLeod
Plantation Historic Site.
The Facility Repair and Renovation Program (FRRP), which has historically been housed in the General Agency Parks Maintenance
budget, have been dispersed into the locations where the costs are projected to occur. Undeveloped properties FRRP money is still
located within the General Agency Parks Maintenance budget. The FRRP budgeted items have historically been projects that are not
cyclical.
Additionally, capital expenditures have also been disbursed to the locations of where the costs will occur, rather than using a capital
lease list. The capital expenditures for the FY 2015-2016 budget includes replacement equipment needed throughout the parks as well
as vehicles.
Fees and changes are generally reviewed during the fall for the following spring season and adjustments may be made to the budgets
in the midyear review. However, there will is one fee change that is projected to take effect through the budget cycle rather than in the
fall; the gate admission fee is projected to increase from $1 to $2 per person at the three dayparks (James Island County Park, North
Charleston Wannamaker County Park and Mount Pleasant Palmetto Islands County Park) and Caw Caw Interpretive Center and is
projected to bring in an additional $350,000.
There are no transfers in or out budgeted for the FY 2015-2016 budget.
37
Caw Caw Interpretive Center

Caw Caw Interpretive Center is rich in natural, cultural and historical resources. It was once part of several rice plantations 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 Interpretive Center opened to the public on January 28th, 2000, offering an interpretive center with exhibits and displays
highlighting the historical, cultural and environmental treasures of the 643 acre site; additionally, the park features over six miles of
trails, over 1,400 feet of elevated boardwalks through wetlands, education programs ranging from pre-school to college level, historic
rice fields, two classroom facilities and impoundments managed for wildlife.
13-14
Account Title
ACTUAL
14-15
PROPOSED
BUDGET
15-16
PROPOSED
BUDGET
Resale/Concessions
Gate Admissions
Miscellaneous
11,965
7,022
4,482
571
10,740
7,000
3,500
-
11,810
14,720
6,200
-
Total Revenue
24,041
21,240
32,730
Personnel
Operating
Capital
163,489
54,184
-
171,780
74,870
-
173,505
75,950
25,000
Total Expenditures
217,672
246,650
274,455
Net Income/ (Loss)
(193,632)
(225,410)
(241,725)
Total Transfers In
Total Transfers Out
1,677,127
-
118,490
-
1,483,495
(106,920)
(241,725)
Caw Caw Interpretive Center has two full-time staff; both will receive longevity/merit increases in the upcoming budget year.
Revenue is received from resale and concession items, individual and group park admission fees and the Where the Wild Things Run
5K. Resale and concession revenue is expected to increase from the last budget year; however, it is projected slightly under the FY
2013-2014 actuals. Gate admissions are projected to increase per the $1 increase to the admission fee from $1 to $2. Lastly, revenue
from the Where the Wild Things Run 5K is projected to increase over the FY 2013-2014 actual and the 2014-2015 budget year.
Operating expenditures include various advertising costs, those related to the 5K, park maintenance and repair costs, equipment
rentals, office supplies, small equipment, contract services, custodial supplies, resale costs and park-wide utility fees. The capital
expenditure is projected to be a replacement Ford Escape.
38
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 features long-term
and transient deep water slips, shore side and slip side pump out service, a climate-controlled captains lounge, laundry facilities,
showers and restrooms, gated security, boatyard storage, VHF Channel 16 monitoring and resale items within the office building.
Account Title
13-14
14-15
ACTUAL
APPROVED
15-16
PROPOSED
BUDGET
Resale/Concessions
Vending
Facility Rentals
Services
Miscellaneous
24,075
1,212
631,009
27,631
8,600
23,000
1,560
656,970
27,470
-
23,820
1,520
664,190
35,140
3,150
-
Total Revenue
692,528
709,000
727,820
Personnel
Operating
Capital
Depreciation
295,207
146,130
278,403
308,400
124,540
-
307,060
159,975
24,000
-
Total Expenditures
719,739
432,940
491,035
Net Income/(Loss)
(27,211)
276,060
236,785
Total Transfers In
Total Transfers Out
84,077
2,502,290
4,660
262,840
(2,445,424)
17,880
236,785
The Cooper River Marina has three full time staff; one will receive a longevity/merit increase in the upcoming budget year.
Revenue is received from resale and concession items, vending, slip and storage rental fees, electrical surcharges, customer pump out
services and laundry services. Resale and concession items are projected to slightly increase over the FY 2014-2015 budget year but
are projected slightly under the FY 2013-2014 actual. Vending is projected to decrease slightly from the FY 2014-2015 budget year
but is higher than the FY 2013-2014 actual. Rental and service revenues are projected to increase. Miscellaneous revenue will come
from federal grant revenue received for the pumpout boat.
Operating expenditures include marketing and advertising costs, park maintenance and repair costs, equipment rentals, office supplies,
small equipment, contract services, custodial supplies, resale and concession costs and park-wide utility fees. Capital expenses include
a replacement Ford Ranger.
39
Folly Beach County Park

Folly Beach County Park is situated on the west end of the island between the Atlantic Ocean and Folly River. It totals 137.9 acres and
offers approximately 900 feet of seasonally guarded beachfront. During the Fiscal Year 2011-2012, the park was closed due to heavy
erosion to the beach and parking lot; it reopened at the end of Fiscal Year 2012-2013 after staff worked closely with engineers and
natural resource agencies to make repairs. Skimmer Flats, a major Eastern Brown Pelican rookery, is visible at the west end of the
park.
13-14
Account Title
ACTUAL
FY 14-15
PROPOSED
BUDGET
FY 15-16
PROPOSED
BUDGET
Resale/Concessions
Beach Rentals
Facility Rentals
Gate Admissions
Miscellaneous
16,409
17,540
14,950
125,201
5,429
23,895
31,965
54,570
154,820
-
20,750
16,160
32,460
164,870
-
Total Revenue
179,529
265,250
234,240
Personnel
Operating
Capital
138,821
61,089
-
175,900
63,760
-
175,050
72,685
-
Total Expenditures
199,910
239,660
247,735
Net Income/ (Loss)
(20,381)
25,590
(13,495)
Total Transfers In
Total Transfers Out
355,343
-
5,220
62,120
334,962
(31,310)
(13,495)
Folly Beach County Park has two full time employees; one will receive a longevity/merit increase in the upcoming budget year.
Revenues are received from resale and concession items, beach rentals of chairs and umbrellas, rentals of the Pelican Watch Shelter
and individual and group gate admissions. Resale and concession revenues as well as facility rentals are projected to decrease from the
current FY 2014-2015 budget year but increase from the FY 2013-2014 actuals. Beach rentals are projected to decrease from both the
FY 2013-2014 actual and FY 2014-2015 budget year as gate admissions are projected to increase.
Operating expenditures include marketing costs, park maintenance and repair costs, small equipment, contract services, custodial
supplies, equipment rentals, resale costs, business license costs and park-wide utility fees.
40
Folly Beach Fishing Pier

Folly Beach Fishing Pier, completed in September 1995, stretches 1,045 feet into the Atlantic Ocean and is the second longest pier 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. It not only features a 10,000 square foot building with restrooms with a
gift and tackle shop that offers rod rentals, but also Locklears Beach City Grill Restaurant, leased to an independent operator, a
variety of fishing tournaments and special events.
13-14
Account Title
Resale/Concessions
Vending
Equipment Rentals
Facility Rentals
Gate Admissions
Miscellaneous
ACTUAL
14-15
APPROVED
BUDGET
15-16
PROPOSED
BUDGET
935,142
2,376
30,843
111,332
239,626
23,298
4,543
810,630
1,810
28,760
105,920
227,840
37,600
-
958,550
1,930
30,480
106,595
229,830
31,310
-
1,347,159
1,212,560
1,358,695
577,012
691,879
1,271
585,610
618,480
-
588,215
681,825
-
Total Expenditures
1,270,163
1,203,790
1,270,040
Net Income/ (Loss)
76,997
8,770
88,655
Total Transfers In
Total Transfers Out
176,453
-
68,125
-
253,450
76,895
88,655
Total Revenue
Personnel
Operating
Capital
Depreciation
The Folly Beach Fishing Pier has five full time employees; three will receive longevity/merit increases in the upcoming budget year.
Revenue is received from resale and concession items, vending, fishing rod rentals, the Locklears restaurant lease, vehicular
admissions and moonlight mixers. Resale and concession item sales are projected to increase over the FY 2013-2014 actual and FY
2014-2015 budget year based on previous actuals. Vending, fishing rod rentals, the Locklears restaurant lease and gate admissions are
expected to increase over the FY 2014-2015 budget year but bring in less than the FY 2013-2014 actual. Recreation programming is
projected to increase over the FY 2014-2015 budget year but decrease from the FY 2013-2014 actual.
Expenditures include marketing and advertising costs, fees related to the moonlight mixers, park maintenance and repair costs,
equipment rentals, small equipment purchases, resale costs, contract services, custodial supplies, office supplies and utilities. The
operating costs will increase over the FY 2014-2015 budget year per previous actuals and increased resale revenue and costs.
41
Isle of Palms County Park

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 seasonally lifeguarded swimming, outdoor showers, beach rentals, a retail area and childrens play area.
13-14
ACTUAL
14-15
APPROVED
BUDGET
15-16
PROPOSED
BUDGET
Resale/Concessions
Vending
Beach Rentals
Gate Admissions
Miscellaneous
109,980
280
50,545
334,052
884
98,220
280
44,770
318,020
-
112,190
280
50,100
364,885
-
Total Revenue
495,740
461,290
527,455
Personnel
Operating
Capital
323,740
104,441
-
306,595
103,835
-
318,985
132,255
15,000
Total Expenditures
428,182
410,430
466,240
Net Income/ (Loss)
67,559
50,860
61,215
Total Transfers In
Total Transfers Out
7,455
-
7,580
320,170
75,014
(261,730)
61,215
Isle of Palms County Park has three full time employees; one will receive a longevity/merit increase this year.
Revenue is received from resale and concession items, rentals of beach umbrellas and chairs, vending, and individual and group gate
admissions. Resale and concession items and gate admissions are projected to bring in more revenue than in the FY 2013-14 actual
and FY 2014-2015 budget year. Vending is projected to remain the same and beach rentals are projected to increase over the FY 20142015 budget year but slightly decrease from the FY 2013-2014 actual.
Operating expenditures will increase this year partially because the Facility Repairs and Renovations Programs projects related to this
location were moved out of the General Agency Parks Maintenance budget into this budget. Other expenditures include marketing and
advertising costs, park maintenance and repair costs, small equipment, contract services, custodial supplies, maintenance of beach
rental equipment, office supplies, resale costs and utilities. Capital expenditures include a Bobcat MedBed.
42
James Island County Park

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, a seasonal Spray Play fountain, bike and boat rentals, a dog park and a variety of
special events. The Holiday Festival of Lights (HFOL) has been recognized around the world; it was featured as the only U.S. event in
Moscows Festival of Festivals, recognized by Coastal Living as One of the Top 10 Holiday Celebrations, ranked by the American
Bus Association as One of the Top 100 Events in the Nation and was most recently named One of the Top 20 Events in the
Southeast by the Southeastern Tourism Society.
Account Title
13-14
14-15
ACTUAL
APPROVED
15-16
PROPOSED
BUDGET
Resale
Vending
Fleet Rentals
Facility Rentals
Gate Admissions
Water Feature
Cottages & Campground
Holiday Festival Of Lights
Miscellaneous
26,431
891
31,015
163,506
223,969
778,835
2,006,739
1,552,876
603,284
6,662
22,830
1,080
26,240
181,280
215,780
780,570
1,874,280
1,702,030
778,165
-
28,340
1,000
31,260
176,090
364,560
771,840
1,817,270
1,644,950
791,960
-
Total Revenue
5,394,209
5,582,255
5,627,270
Personnel
Operating
Capital
Depreciation
2,679,112
2,406,147
46,082
2,682,920
2,391,635
30,000
-
2,712,245
2,165,110
417,300
-
Total Expenditures
5,131,341
5,104,555
5,294,655
Net Income/(Loss)
262,868
477,700
332,615
Total Transfers In
Total Transfers Out
2,487,794
24,550
267,950
(2,224,926)
234,300
332,615
James Island County Park has 28 full-time employees; 15 will receive longevity/merit increases in the upcoming budget year.
Revenue is received from resale and concession items, vending, fleet (boat and bike) rentals, rentals of outdoor and indoor facilities
and tents, individual and group gate admissions, Splash Zone waterpark, the Cottages and Campground, the Holiday Festival of Lights
and multiple types of Recreation Programming including the Climbing Wall and Challenge Course and different special
events/festivals such as the Reggae Summer Concert Series, East Coast Paddlesports and Outdoor Festival, Cajun Festival, Green Fair,
Charleston Sprint Triathlon Series and the HFOL Fun Run/Walk. Revenue received from resale and concession items, bike and boat
rentals, Recreation Programming and Gate admissions are projected to increase over the FY 13-14 actual and FY 2014-2015 budget
year. Gate admissions will increase due to the $1 increase to the admission fee, bringing admission entry to $2 from $1. Vending and
facility rentals are expected to increase over the FY 2013-2014 actual but will decrease from the FY 2014-2015 budget year per
previous actuals. HFOL is expected to decrease from the FY 2013-2014 actual but bring in more revenue than the current FY 201443
2015 budget year. Finally, Cottage and Campground revenue as well as Splash Zone revenue are projected to decrease from, both, the
FY 2013-2014 actual and FY 2014-2015 budget year.
Operating expenditures include various marketing and advertising costs, park maintenance and repairs, office supplies, small
equipment, equipment rentals, resale costs, transportation costs for the portable climbing wall, waterpark chemicals, HFOL
construction costs and park-wide utility fees. Capital expenditures include replacements for maintenance equipment, a bucket truck, a
shuttle bus for the Cottages and Campground, HFOL replacement trains and an ADA train car as well as cottage repairs.
44
Johns Island County Park

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 competitive horse
shows of every breed and discipline, dog shows and exhibitions, dog agility events and festivals as well as one of the few public
equestrian trail systems in the Lowcountry. 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.
13-14
Account Title
Resale
Equipment Rentals
Facility Rentals
Gate Admissions
Miscellaneous
ACTUAL
14-15
APPROVED
BUDGET
15-16
PROPOSED
BUDGET
69,630
5,200
88,094
8,795
21,979
241
76,840
5,400
106,660
9,180
25,775
-
76,900
6,050
102,650
11,790
35,725
-
Total Revenue
193,939
223,855
233,115
Personnel
Operating
Capital
Depreciation
250,235
140,801
2,181
272,615
159,410
-
265,120
162,750
-
Total Expenditures
393,217
432,025
427,870
Net Income/ (Loss)
(199,278)
(208,170)
(194,755)
Total Transfers In
Total Transfers Out
891,405
-
144,425
-
692,127
(63,745)
(194,755)
The Johns Island County Park has three full-time employees; two will receive longevity/merit increases in the upcoming budget year.
Revenue is received from resale and concession items, tractor and jump equipment rentals, stall and ring rentals for equestrian shows,
individual and group gate admissions as well as Recreation Programming events such as the Mullet Haul race and Harvest Festival.
All revenue streams except for gate admissions are projected to increase over the FY 2013-2014 actual and 2014-2015 budget year;
gate admissions, however, are projected to increase over the FY 2013-2014 actual but decrease from the FY 2014-2015 budget year.
Operating expenditures are projected to increase slightly and include marketing and advertising costs, park maintenance and repair
costs, small equipment, contract services, custodial supplies, equipment rentals, resale costs and festival and event costs.
45
Kiawah Beachwalker County Park

Kiawah Beachwalker County 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 its maintenance and upkeep.
13-14
Account Title
ACTUAL
14-15
APPROVED
BUDGET
15-16
PROPOSED
BUDGET
Resale/Concessions
Beach Rentals
Gate Admissions
Miscellaneous
45,526
27,389
152,155
993
46,250
25,710
132,780
-
48,760
30,190
165,520
-
Total Revenue
226,063
204,740
244,470
Personnel
Operating
Capital
184,758
52,047
-
196,840
57,145
-
198,400
63,475
-
Total Expenditures
236,805
253,985
261,875
Net Income/ (Loss)
(10,742)
(49,245)
(17,405)
Total Transfers In
Total Transfers Out
306,655
-
18,660
-
295,913
(30,585)
(17,405)
Kiawah Beachwalker County Park has two full time employees; one will receive a longevity/merit increase in the upcoming budget
year.
Revenue is received from resale and concession items, umbrella and chair beach rentals, and individual and group gate admissions. All
revenue streams are projected to increase from the FY 2013-2014 actual and FY 2014-2015 budget year per past actual trends.
Operating expenditures include marketing and advertising costs, park maintenance and repair costs, small equipment items, contract
services, custodial supplies, equipment rentals, maintenance of beach rental equipment, office supplies, resale costs and park-wide
utility fees.
46
Laurel Hill Plantation

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 owners 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 Associations
Oglebay Green School has awarded Laurel Hill Plantations plan a winner for conceptual design.
FY 13-14
Account Title
ACTUAL
FY 14-15
APPROVED
BUDGET
FY 15-16
PROPOSED
BUDGET
Facility Rentals
Gate Admissions
Recreational Programing
2,454
-
6,800
1,000
4,970
5,700
Total Revenue
2,454
7,800
10,670
Personnel
Operating
Capital
1,933
2,875
-
7,040
17,095
-
6,395
33,005
-
Total Expenditures
4,808
24,135
39,400
Net Income/(Loss)
(2,353)
(16,335)
(28,730)
Total Transfers In
Total Transfers Out
5,092
-
1,990
-
2,739
(14,345)
(28,730)
Laurel Hill Plantation does not have any full time employees but does have part-time staff to help with the operations of the park.
Revenue is received from facility rentals and Recreation Programming is projected to hold a new event, the Laurel Hill 50K.
Operating expenditures include marketing and advertising costs, park maintenance and repair costs, small equipment and custodial
supplies. Operating expenditures are projected to increase significantly over the FY 2013-2014 actual and the FY 2014-2015 budget
year partially because the Facility Repairs and Renovations Programs projects related to this location were moved out of the General
Agency Parks Maintenance budget into this budget.
47
Mount Pleasant Palmetto Islands County Park

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.
13-14
Account Title
ACTUAL
FY 14-15
APPROVED
BUDGET
FY 15-16
PROPOSED
BUDGET
Resale
Vending
Fleet Rentals
Facility Rentals
Gate Admissions
Water Feature
Radio Spots
Miscellaneous
16,016
372
9,328
51,024
98,482
363,716
24,195
1,276
15,620
340
8,500
47,355
100,990
371,510
26,725
-
15,990
330
9,050
53,650
162,940
358,040
13,500
25,175
-
Total Revenue
564,409
571,040
638,675
Personnel
Operating
Capital
Depreciation
735,925
331,762
4,275
767,880
348,750
-
740,420
336,655
35,000
-
Total Expenditures
1,071,963
1,116,630
1,112,075
Net Income/ (Loss)
(507,554)
(545,590)
(473,400)
Total Transfers In
Total Transfers Out
3,375,900
-
507,230
-
2,868,346
(38,360)
(473,400)
Mount Pleasant Palmetto Islands County Park has eight full-time staff; four will receive longevity/merit increases in the upcoming
budget year.
Revenue is received from resale and concession items, vending, bike and boat rentals, rentals of indoor and outdoor facilities and
tents, individual and group gate admissions, Splash Island Waterpark, and from Recreation Programmings Pet Fest. Radio spots are a
new type of revenue stream; this is when other businesses will pay to advertise on our Splash Island Radio during the waterpark
season. Facility rentals are projected to increase over the FY 2013-2014 actual and FY 2014-2015 budget year. Recreation
Programming is projected to increase over the FY 2013-2014 actual but decrease from the FY 2014-2015 budget year. Resale and
concession items as well as bike and boat rentals are projected to decrease from the FY 2013-2014 actual but increase over the FY
2014-2015 budget year. Lastly, revenue received from vending and Splash Island is projected to decrease from the FY 2013-2014
actual and FY 2014-2015 budget year.
Operating expenditures include marketing and advertising costs, Pet Fest related costs, park maintenance and repair costs, waterpark
chemicals, office supplies, custodial supplies, equipment rentals, contract services, small equipment and park-wide utility fees.
Capital expenditures include the replacement of a tow behind reels.
48
Mount Pleasant Pier

Part of the Memorial Waterfront Park complex, the 1,250 foot long Mount Pleasant Pier stretches out into the Charleston Harbor 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 structures with swings, a retail
and tackle shop, rod rentals and restrooms. Visitors can also enjoy beautiful views of the bridge and harbor from the piers bench
swings and shade structures.
Account Title
13-14
FY 14-15
ACTUAL
APPROVED
15-16
PROPOSED
BUDGET
Resale/Concessions
Vending
Equipment Rentals
Gate Admissions
Miscellaneous
348,357
1,184
11,494
68,640
54,209
391
298,000
800
11,610
61,530
62,665
-
354,300
960
11,560
67,440
65,010
-
Total Revenue
484,274
434,605
499,270
Personnel
Operating
Capital
285,133
274,109
-
289,045
281,620
-
298,130
273,625
-
Total Expenditures
559,242
570,665
571,755
Net Income/ (Loss)
(74,968)
(136,060)
(72,485)
Total Transfers In
Total Transfers Out
907,149
-
109,860
-
832,181
(26,200)
(72,485)
The Mount Pleasant Pier has two full-time employees; one will receive a longevity/merit increase in the upcoming budget year.
Revenues are received from resale and concession items, vending, fishing rod rentals, fishing pass admissions and Recreation
Programmings Shaggin on the Cooper and Thursday Night Boogie events. Resale and concession items as well as Recreation
Programming revenues are projected to increase over the FY 2013-2014 actual and FY 2014-2015 budget year. Fishing rod equipment
rentals are projected to increase over the FY 2013-2014 actual and decrease from the FY 2014-2015 budget year. Lastly, vending and
fishing pass admissions are both expected to decrease from the FY 2013-2014 actual and FY 2014-2015 budget year.
Operating expenditures include marketing and advertising costs, Recreation Programming costs, park maintenance and repair costs,
office supplies, custodial supplies, contract services, resale costs, small equipment, equipment rentals and park-wide utilities.
49
Move IT
Charleston County Park & Recreation Commission is partnering with Roper St. Francis Physicians Endowment to launch Move IT
Charleston County, a program that aims to be a model for community health and wellness using both physician and self-referred
approaches. Through Move IT, we will leverage the medical expertise of physicians and organizations like the American College of
Sports Medicine, the American Medical Association, park and recreation resources, and the Department of Health and Human
Services.
The physician-referred approach to Move IT Charleston County involves Roper St. Francis physicians identifying patients with
chronic health conditions who would benefit from physical activity. Highly trained fitness professionals conduct classes specifically
designed for patients managing chronic conditions. Each program blends structured physical activity with targeted health education
and healthy lifestyle strategies to promote health and well-being. Participants will engage in this program at various locations,
including select Charleston County Parks, and their activities will be tracked and measured.
With the Move IT self-referred program, participants can select the level of fitness that meets their needs and goals, register for
outdoor fitness classes and enjoy the beauty and tranquility of Charleston County Parks. Outdoor workouts, often dubbed green
exercise, have been touted as a great alternative to the gym because of the calming effects that communing with nature has proven to
provide.
FY 13-14
Account Title
FY 14-15
AMENDED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
Grant Revenue
502,053
500,000
Total Revenue
502,053
500,000
Personnel
Operating
Capital
4,536
28,762
-
62,330
439,086
20,200
87,810
412,190
-
Total Expenditures
33,299
521,616
500,000
(33,299)
(19,563)
(33,299)
(19,563)
Net Income/(Loss)
Transfers In
Transfers Out
The Move IT program has one full-time staff member who will receive a longevity/merit increase in the upcoming budget year.
Revenue is received from grant money that is given to sustain the program.
Operating expenditures include small equipment, custodial expenses, the lease for the Move IT office, contract services and utilities
for the Move IT office.
50
North Charleston Wannamaker County Park

Wannamaker County Park, purchased in 1994, offers over 1,015 acres of beautiful woodlands and wetlands, and provides visitors with
a variety of activities. The park features facility rentals, kayak storage, open meadows, five acres of lagoons, a playground, splash
fountain, bike and boat rentals, picnic sites with grills and access to a beautiful lowcountry Cypress swamp. Miles of paved trails
allows for exploration of the areas natural resources. It also features the Commissions largest waterpark, Whirlin Waters Adventure
Waterpark.
13-14
Account Title
ACTUAL
14-15
APPROVED
BUDGET
15-16
PROPOSED
BUDGET
Resale
Vending
Fleet Rentals
Equipment Rentals
Facility Rentals
Gate Admissions
Water Feature
Radio Spots
Miscellaneous
75,394
24,665
8,415
182,279
213,323
2,363,762
84,342
3,932
73,200
22,470
8,750
190,240
211,690
2,416,065
99,660
-
75,920
22,510
13,200
208,450
352,400
2,267,850
13,500
85,095
-
Total Revenue
2,956,112
3,022,075
3,038,925
Personnel
Operating
Capital
Depreciation
1,715,682
1,291,987
508,140
1,772,180
1,279,610
-
1,757,430
1,141,735
53,000
-
Total Expenditures
3,515,810
3,051,790
2,952,165
Net Income/ (Loss)
(559,698)
(29,715)
86,760
Total Transfers In
Total Transfers Out
12,628
2,850,020
69,880
-
(3,397,090)
40,165
86,760
North Charleston Wannamaker County Park has 17 full-time staff; one will receive a longevity/merit increase in the upcoming budget
year.
Revenues are received from resale and concession items, jump castle equipment rentals, bike and boat fleet rentals, enclosed and open
air facilities and tent rentals, individual and group gate admissions, Whirlin Waters Waterpark, and Recreation Programming festivals
and events such as Dog Day at Whirlin Waters, Latin American Festival, Bark in the Park, the Summer Entertainment Series and,
new for FY 2015-2016, St Pattys Pawlooza. Additionally, radio spots are a new type of revenue stream; this is when other businesses
will pay to advertise on our Splash Island Radio during the waterpark season. Resale and concession items, equipment rentals, facility
rentals and gate admissions are all projected to increase over the FY 2013-2014 actual and FY 2014-2015 budget year. Gate
admissions are projected to increase significantly due to the $1 increase in the gate admissions that will be $2 instead of $1 for
51
admission. Recreation programming is expected to increase over the FY 2013-2014 actual but decrease from the FY 2014-2015
budget year. Fleet rentals are projected to decrease from the FY 2014-2015 budget year but decrease from the FY 2013-2014 actual.
Finally, Whirlin Waters Waterpark is projected to decrease from the FY 2013-2014 actual and FY 2014-2015 budget year.
Operating expenditures include marketing and advertising costs, fees associated with Recreation Programming, park maintenance and
repair costs, office supplies, custodial supplies, small equipment, equipment rentals, contract services, resale costs, waterpark
chemicals and park-wide utilities. Capital expenditures include replacement maintenance equipment.
52
Old Towne Creek County Park

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 features large open meadows, gorgeous backdrops
and is available for rentals.
13-14
Account Title
ACTUAL
FY 14-15
APPROVED
BUDGET
15-16
PROPOSED
BUDGET
Facility Rentals
Recreational Programs
Miscellaneous
4,500
11,483
-
15,000
19,000
750
11,450
23,490
-
Total Revenue
15,983
34,750
34,940
Personnel
Operating
Capital
559
37,378
-
26,070
47,020
-
23,870
45,360
-
Total Expenditures
37,937
73,090
69,230
Net Income/ (Loss)
(21,954)
(38,340)
(34,290)
Total Transfers In
Total Transfers Out
23,135
-
24,330
-
1,181
(14,010)
(34,290)
Old Towne Creek County Park does not have any full time staff; however there is part-time staff located here for park maintenance
and events.
Revenue is received from rentals of the property as well as Recreation Programmings Wine Down Wednesdays and Brewsday Beer
events. Recreation programming revenue is projected to increase over the FY 2013-2014 actual and FY 2014-2015 budget year.
Property rentals are projected to increase over the FY 2013-2014 actual but decrease from the FY 2014-2015 budget year.
Operating expenditures include marketing and advertising costs, costs associated with Recreation Programming, park maintenance and
repair costs, small equipment, equipment rentals, contract services and park-wide utilities.
53
Park & Recreation Services Enterprise

The Park & Recreation Services Enterprise fund is different from the other funds as no one facility is located 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.
13-14
Account Title
ACTUAL
FY 14-15
APPROVED
BUDGET
15-16
PROPOSED
BUDGET
Resale
Sponsorship
Group Services
Facility Rentals
Gate Admissions
Miscellaneous
224,377
58,736
950
19,875
670,548
995
165,000
313,500
83,750
17,600
18,000
620,620
-
270,250
247,000
82,630
27,240
20,080
748,660
-
Total Revenue
975,481
1,218,470
1,395,860
Personnel
Operating
Depreciation
Capital
762,301
153,256
-
834,585
232,825
-
843,915
252,090
-
Total Expenditures
915,557
1,067,410
1,096,005
Net Income/ (Loss)
59,924
151,060
299,855
Total Transfers In
Total Transfers Out
254,990
312,742
15,300
1,512,040
2,172
(1,345,680)
299,855
The Park & Recreation Services Enterprise budget has 11 full-time staff; six will receive longevity/merit increases in the upcoming
budget year.
Revenues are received from resale and concession item sales from the agencys food truck, agency-wide sponsorships, Group Services
picnic and catering events, the Recreation Programming fitness programs, agency-wide alcohol permit fees and agency-wide gold and
individual pass sales. Revenues received from resale and concession items, Recreation Programming, facility alcohol permit fees and
pass sales are all projected to increase from the FY 2013-2014 actual and FY 2014-2015 budget year. Agency-wide sponsorships and
Group Services are expected to increase from the FY 2013-2014 actual but decrease from the FY 2014-2015 budget year.
Operating expenditures include marketing, advertising and sponsorship related costs, office supplies, small equipment, equipment
rentals, contract services, maintenance and repairs to Group Services equipment, park pass printing fees, costs associated with
Recreation Programming, storage rentals and resale costs.
54
Sk8 Charleston
SK8 Charleston will be constructed on Oceanic Street and will consist of 28,000 square feet of primary skate area with 4,500 square
feet of street course expansion. The property was slated to be operational during the FY 2014-2015 current budget year; however, due
to various constraints, the location of the skatepark had to be changed. Sk8 Charleston is projected to open in the FY 2016-2017
budget year.
Account Title
13-14
Actual
14-15
Approved
15-16
Proposed
Resale/Concessions
Facility Rentals
Gate Admissions
6,590
100
1,680
7,450
12,750
Total Revenue
28,570
Personnel
Operating
Capital
49,200
45,025
-
34,055
-
Total Expenditures
94,225
34,055
Total Income/ (Loss)
(65,655)
(34,055)
Total Transfers In
Total Transfers Out
(65,655)
(34,055)
Although Sk8 Charleston is not projected to open in the FY 2015-2016 budget, one full-time staff member is projected to be hired for
part of the year closer to when the park will open.
There are no revenues, operating expenditures or capital expenditures budgeted for the upcoming budget year.
55
The Lake House at Bulow

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.
13-14
Account Title
ACTUAL
FY 14-15
APPROVED
BUDGET
FY 15-16
PROPOSED
BUDGET
Facility Rentals
145,030
160,000
173,470
Total Revenue
145,030
160,000
173,470
Personnel
Operating
Capital
75
37,164
-
52,175
-
52,000
-
Total Expenditures
37,239
52,175
52,000
Net Income/ (Loss)
107,791
107,825
121,470
Total Transfers In
Total Transfers Out
29,925
84,990
77,866
22,835
121,470
The Lake House at Bulow does not have any full nor part-time staff but is managed by the manager for undeveloped properties and
their events.
Revenue is received from rentals of the Lake House for overnight stays, events or a combination of an event with overnight stays.
Facility rentals are projected to increase over the FY 2013-2014 actual and FY 2014-2015 budget year.
Operating expenditures include marketing and advertising costs, property maintenance and repairs, operating supplies, custodial
expenses, small equipment, contract services and utilities.
56
The McLeod Plantation Historic Site

McLeod Plantation was purchased from the Historic Charleston Foundation on February 28, 2011. The 37-acre property features 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 opened to the public 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 Society of Charleston.
13-14
Account Title
FY 14-15
APPROVED
BUDGET
ACTUAL
FY 15-16
PROPOSED
BUDGET
Resale/Concessions
Facility Rentals
Fleet Rentals
Gate Admissions
Miscellaneous
27,500
48,000
17,930
150,000
1,000
23,050
144,750
12,960
213,750
3,100
Total Revenue
244,430
397,610
Personnel
Operating
Capital
12,607
-
140,580
84,380
-
187,210
105,750
-
Total Expenditures
12,607
224,960
292,960
Net Income/ (Loss)
(12,607)
19,470
104,650
Total Transfers In
Total Transfers Out
17,941
-
10,110
-
5,334
29,580
104,650
The McLeod Plantation Historic Site has two full-time staff; neither will receive longevity/merit increases in the upcoming budget
year.
Revenue is received from resale and concession items, facility event rentals, iPod fleet rentals, individual and group gate admissions
and from miscellaneous photo shoots and filming. Facility rentals, gate admissions and miscellaneous photo shoots and filming all are
projected to increase over the FY 2014-2015 budget year. Resale and concession items as well as iPod fleet rentals are projected to
decrease from the FY 2014-2015 budget year.
Operating expenditures include marketing costs, park maintenance and repair costs, small equipment, custodial supplies, contract
services, office supplies, resale costs and park-wide utilities.
57
58

Overview
Capital Improvement Projects Breakdown
59
FY 2015-2016 Capital Improvement Projects Overview

13-14
Account Title
ACTUAL
14-15
APPROVED
BUDGET
15-16
PROPOSED
BUDGET
Grants
Interest
General Obligation Bonds
Restricted Donations
Capital Leases
Miscellaneous
14,298
1,116,622
100
637,000
4,570,000
1,000,000
3,192,000
6,000,000
618,670
-
Total Revenue
1,131,019
9,399,000
6,618,670
Capital Equipment
Capital Expansion
Master Plans
Land Acquisition
Other
702,090
1,715,688
1,240,021
1,330,000
40
1,000,000
6,507,000
627,000
1,330,000
-
3,618,670
2,400,000
600,000
-
Total Expenditures
4,987,840
9,464,000
6,618,670
Total Transfers In
Total Transfers Out
188,131
(432,311)
65,000
-
(3,236,379)
Total with Transfers
The Capital Improvement Program Fund houses projects that meet or exceed the capitalization threshold of $25,000 or more.
Revenues for the FY 2015-2016 budget year are projected to be received from a General Obligation Bond (GO Bond) issuance and
restricted donations from the City of Charleston for the construction of Sk8 Charleston. There will not be a capital lease for FY 20152016 as capital purchases of $5,000 or more have been moved to be accounted and budgeted for in the location that will receive the
purchases. The miscellaneous revenue was budgeted in the FY 2014-2015 budget as future sources for capital expenditures; there are
no future sources budgeted for the FY 2015-2016 budget year.
Capital expenditures will no longer include a capital equipment lease. Capital expansion expenditures are those costs related to the
construction and startup of SK8 Charleston. There is $2,400,000 budgeted for the Facility Repairs & Renovation Program for deferred
capital maintenance costs (these projects will be listed individually on page 61). Finally, there is $600,000 projected to be expended
on agency-wide master plans.
60
Capital Improvement Projects Breakdown

Capital Expansion Projects
Amount
Skatepark
$3,618,670
Master Plans and Designs
Amount
Old Towne Master Plan

Folly Beach County Park Master Plan
Beach Park Master Plan
James Island County Park Master Plan
Whirlin Waters New Feature Design
Folly Island Master Plan
Ashley River Master Plan
Bulow Master Plan
Baker Site Master Plan
CCIC Master Plan Update
Laurel Hill Master Plan Update
Johns Island County Park Master Plan
Rifle Range Master Plan
Total Amount
Facility Repairs & Renovations Program

Old Towne Creek County Park Building Stabilization
Wannamaker County Park Asphalt Trail Renovation
Replace Bulow Bulkhead and Lake Water Control System
Renovate the Splash Island Pool Tile Floors and Seams
Interior Cottage Reservation
Folly Beach Fishing Pier Piling Encapsulation
Agency HVAC Systems EPA Standards 2020
Replace Cooper River Marina Breakwater Cables
Mullet Hall Equestrian Center Gutters and Drainage Improvements
Replace Splash Island Shade Structures
Renovate Two Campground Restrooms
Palmetto Islands County Park Boardwalks 2A and 2B Replacement
Renovate Splash Zone Lazy River
Folly Beach Fishing Pier Metal Hand Rails Replacement
Campground Asphalt Loops Resurfacing
Folly Beach Fishing Pier Fire System
James Island County Park Street and Parking Area Lighting Replacement
Laurel Hill Dike Erosion Control
James Island and Palmetto Islands County Parks IT Fiber Infrastructure
Total Amount
$600,000
Amount
$100,000
$368,750
$187,500
$100,000
$93,750
$50,000
$56,250
$75,000
$31,250
$75,000
$200,000
$281,250
$75,000
$30,000
$162,500
$50,000
$250,000
$62,500
$151,250
$2,400,000
61
62
Debt Service Fund

Overview and Detail
63
FY 2015-2016 Debt Service Overview and Detail
Account Title
13-14
ACTUAL
14-15
APPROVED
15-16
PROPOSED
Millage
Delinquent Taxes
Intergovernmental
3,899,383
193,063
170,277
4,580,395
250,000
-
4,016,365
198,855
172,000
TIF Refunds
Interest
Miscellaneous
(173,258)
24,454
68,071
(250,000)
21,600
-
(175,000)
-
Total Revenue
4,181,991
4,601,995
4,212,220
Bond Principal
Bond Interest
Lease Principal
Lease Interest
Bond Fees
Lease Fees
3,160,000
1,100,207
341,331
13,049
1,231
3,750
2,735
3,905,000
1,052,925
265,000
5,600
1,000
3,750
2,400
3,065,000
1,012,198
1,672,563
17,514
30,770
1,500
Total Expenditures
4,622,303
5,235,675
5,799,545
(440,313)
(633,680)
(1,587,325)
Transfers In
Transfers Out
The Commissions 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
Commissions 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.
$6,000,000 is projected to be issued as an interim bond and the projected payoff is August 2016.
Additional debt may be issued from time to time to cover other more specific needs.
64
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 inventory of its
facilities at current and recently purchased facilities as well as previously authorized projects.
65
66
Supplemental Information
Charleston County Park & Recreation History
Personnel Summary
Charleston County Budget Submissions
Charleston County Budget Ordinance
Park District Map
67
Charleston County Park & Recreation 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 Charlestons 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 Commissions tourism function was transferred to the Charleston Trident Chamber of Commerce and the
Commission was renamed Charleston County Park & Recreation Commission. The Charleston County Park & Recreation
Commission represents one of the most unique park and recreation agencies in the State of South Carolina.
The Commission has specific areas of responsibility that are defined through our legislative act. It is charged with the responsibility to
provide park and recreation services, but not to duplicate services provided by the other municipalities and special recreation districts
existing in the area.
One of the prime responsibilities of the Charleston County Park & 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 service districts.
The park system emphasizes passive activities, outdoor recreation, environmental education, and public beach access. Each park
facility offers a variety of programming generally directed toward the natural 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.
68
Personnel Summary
Executive Personnel Summary
Administrative Assistant II
Administrative Manager
Chief Operating Officer
Executive Director
Mail Clerk
Receptionist
Total Positions
Grade
205
209
219
221
201
201
Minimum
$30,437
$40,647
$89,385
$106,198
$23,221
$23,221
Mid-Point
$40,330
$53,857
$118,436
$140,713
$30,767
$30,767
Enterprise
-
General Agency
1
1
1
1
1
1
6
Park & Recreation Services Personnel

Summary
Administrative Assistant II Marketing
Administrative Services Assistant Manager
Administrative Services Manager
Area Manager
Assistant Campground Manager
Assistant Director of Parks
Assistant Director of Recreation
Assistant Director of Recreation Programs
Assistant General Manager
Assistant Manager
Assistant Manager B
Assistant Manager P&PS
Assistant Park Manager
Assistant Park Manager B
Assistant Parks Manager
Assistant Safety Program Manager
Campground Manager
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
Division Director Marketing
Division Director Parks
Division Director Recreation
Environmental Education Coordinator
Environmental Education Specialist
Festival and Event Coordinator A
Festival and Event Coordinator B
Festival and Event Manager
Fitness and Wellness Coordinator
Fitness Program Manager
Grade
Minimum
Mid-Point
Enterprise
General Agency
205
208
210
209
209
214
214
214
211
209
210
207
209
210
210
209
210
212
212
213
207
210
207
208
209
205
216
216
216
209
207
210
209
212
209
212
$30,437
$37,636
$43,898
$40,647
$40,647
$59,724
$55,299
$59,724
$47,410
$40,647
$43,898
$34,848
$40,647
$43,898
$43,898
$40,647
$43,898
$51,202
$51,202
$55,299
$34,848
$43,898
$34,848
$37,636
$40,647
$30,437
$69,661
$69,661
$69,661
$40,647
$34,848
$43,898
$40,647
$51,202
$40,647
$51,202
$40,330
$49,867
$58,165
$53,857
$53,857
$79,133
$73,272
$79,133
$62,818
$53,857
$58,165
$46,173
$53,857
$58,165
$58,165
$53,857
$58,165
$67,844
$67,844
$73,272
$46,173
$58,165
$46,173
$49,867
$53,857
$40,330
$92,301
$92,301
$92,301
$53,857
$46,173
$58,165
$53,857
$67,844
$53,857
$67,844
1
2
1
2
1
3
1
1
5
1
1
1
1
1
1
1
1
1
3
3
1
1
1
1
1
2
1
3
1
1
1
5
1
1
1
1
1
69
Park & Recreation Services Personnel

Summary
Food & Beverage Manager
Food & Retail Coordinator
Food & Retail Manager
General Manager
Graphic Design Coordinator
Group & Sales Sponsorship Coordinator
Interpretive Coordinator
Maintenance Specialist I
Maintenance Specialist I B
Maintenance Specialist I C
Maintenance Specialist II A
Maintenance Specialist II B
Maintenance Specialist III A
Maintenance Specialist III B
Maintenance Superintendent
Maintenance Supervisor A
Marketing Coordinator Online Services
Marketing Manager
Marketing Services Coordinator
Move IT Coordinator
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
Park & Program Services Manager
Park Manager
Park Manager I
Park Manager II
Parks Administrative Specialist
Public Information Coordinator
Recreation Administrative Assistant Manager
Recreation Administrative Manager
Rural Recreation Youth Athletics Coordinator
Safety Compliance Officer
Safety Program Manager
Stewardship & Interpretive Manager
Superintendent of Park & Recreation Services
Volunteer Coordinator
Total Positions
Grade
Minimum
Mid-Point
Enterprise
General Agency
209
209
210
213
209
208
209
202
203
205
204
205
206
207
210
209
209
212
207
209
207
208
208
208
209
210
212
209
210
209
210
208
212
211
212
207
210
205
207
209
210
210
212
218
207
$40,647
$40,647
$43,898
$55,299
$40,647
$37,636
$40,647
$24,846
$26,585
$30,437
$28,446
$30,437
$34,437
$34,848
$43,898
$40,647
$40,647
$51,202
$34,848
$40,647
$34,848
$37,636
$37,636
$37,636
$40,647
$43,898
$51,202
$40,647
$43,898
$40,647
$43,898
$37,636
$51,202
$47,410
$51,202
$34,848
$43,898
$30,437
$34,848
$40,647
$43,898
$43,898
$51,202
$82,004
$34,848
$53,857
$53,857
$58,165
$73,272
$53,857
$49,867
$53,857
$32,921
$35,226
$40,330
$37,691
$40,330
$40,330
$46,173
$58,165
$53,857
$53,857
$67,844
$46,173
$53,857
$46,173
$49,867
$49,867
$49,867
$53,857
$58,165
$67,844
$53,857
$58,165
$53,857
$58,165
$49,867
$67,844
$62,818
$67,844
$46,173
$58,165
$40,330
$46,173
$53,857
$58,165
$58,165
$67,844
$108,656
$46,173
2
2
1
2
14
4
1
6
4
2
1
1
1
1
3
3
2
1
1
1
3
7
86
1
1
1
2
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
56
70
General Services Personnel Summary

Assistant Director of Capital Projects
Capital Grant Administrative Coordinator
Capital Projects Manager
Crew Chief
Division Director Capital Projects
Division Director Human Resources
Division Director Planning
Employment Coordinator
Fleet Supervisor
Human Resources Coordinator
Human Resources Manager
HVAC II
HVAC III
HVAC Supervisor
IT Coordinator
IT Manager
Land Resource Manager
Maintenance Supervisor HFOL
Maintenance Specialist II HFOL
Mechanic III
Senior Capital Project Manager
Senior Project Manager
Superintendent of General Services
Total Positions
Grade
214
207
211
207
216
216
216
208
210
208
210
205
207
210
212
213
211
210
204
206
212
212
218
Minimum
$59,724
$34,848
$47,410
$34,848
$69,661
$69,661
$69,661
$37,636
$43,898
$37,636
$43,898
$30,347
$34,848
$43,898
$51,202
$55,299
$47,410
$43,898
$28,446
$34,437
$51,202
$51,202
$82,004
Mid-Point
$79,133
$46,173
$62,818
$46,173
$92,301
$92,301
$92,301
$49,867
$58,165
$49,867
$58,165
$40,330
$46,173
$58,165
$67,844
$73,272
$62,818
$58,165
$37,691
$40,330
$67,844
$67,844
$108,656
Enterprise
1
2
3
General Agency
3
1
2
1
1
1
1
1
1
1
1
1
1
1
3
1
1
1
1
1
1
26
Financial Services Personnel Summary

Accounts Payable Technician
Accounts Payable/Payroll Technician
Budget Coordinator
Chief Financial Officer
Division Director Finance
Finance Manager
Finance Project Coordinator
Procurement Coordinator
Procurement Manager
Revenue/Purchase Order Manager
Staff Accountant
Total Positions
Grade
204
207
210
218
216
211
209
209
211
208
206
Minimum
$28,466
$34,848
$43,898
$82,004
$69,661
$47,410
$40,647
$40,647
$47,410
$37,636
$34,437
Mid-Point
$37,691
$46,173
$58,165
$108,656
$92,301
$62,818
$53,857
$53,857
$62,818
$49,867
$40,330
Enterprise
-
General Agency
1
1
1
1
1
1
1
1
1
1
1
11
71
Charleston County Budget Submissions

Unit of Government: Charleston County Park & Recreation Commission
Fund Name: General Agency
Proposed Fiscal Year: Fiscal Year 2015-2016
PRIOR
YEAR'S
ACTUAL
Positions/Full-time equivalents
BEGINNING BALANCE:
Preparer: Victoria Jilote

Phone: 843.762.8065
Fax: 843.762.2683
E-Mail: vjilote@ccprc.com
CURRENT
BUDGET
PROPOSED
BUDGET
PERCENT
CHANGE*
96
10,313,755
97
9,952,567
98
7,852,795
1%
-21%
12,259,170
562,019
(546,428)
478,556
418,200
9,964
51,629
82,279
12,720,275
450,000
(550,000)
88,760
505,390
22,500
195,780
12,344,000
540,000
(550,000)
450,000
964,010
590,935
8,500
110,760
95,710
-3%
20%
0%
407%
#DIV/0!
17%
-62%
#DIV/0!
-51%
13,315,389
13,432,705
14,553,915
8%
96,089
336,945
-100%
13,411,478
13,769,650
14,553,915
6%
8,479,863
3,348,608
-
9,349,115
4,018,605
-
9,826,495
4,241,615
251,000
5%
6%
#DIV/0!
11,828,471
13,367,720
14,319,110
7%
596,888
2,862,890
-100%
12,425,359
16,230,610
14,319,110
-12%
3,110,565
4.1
3,099,765
4.1
3,124,548
4.5
3,000,000
1%
7%
REVENUES:
Ad Valorem Taxes (current)
Delinquent Taxes
Tif Refunds
Intergovernmental Revenues
4/10 Mil Increase
General Agency Recreation Programming
Interest
Miscellaneous Revenues
TOTAL ALL REVENUES

TRANSFERS IN:
TOTAL FUNDS AVAILABLE
EXPENDITURES:
Personnel Services
Operating Expenses
Capital Equipment
TOTAL EXPENDITURES
TRANSFERS OUT:
TOTAL DISBURSEMENTS
Value of a mill
Millage required
TAN requested for FY2016
72

Fund Name: General Agency
Proposed Fiscal Year: Fiscal Year
2015-2016

Phone: 843.762.8065
Fax: 843.762.2683
REVENUE CHANGES GREATER THAN 10%:

Delinquent taxes increased 20% because it was increased per previous actuals.
Intergovernmental increased 407% because it was increased per previous actuals.
Recreation Programming increased 17% as Interpretive and Outdoor Recreation plan to expand programs offered.
Interest decreased 62% as bank balance will used to offset bank charges in FY 2015-2016.
Miscellaneous Revenues decreased 51% as Sale of Fixed Assets/Used Items was broken into its own category.
EXPENDITURE CHANGES GREATER THAN 10%:
N/A; however, total disbursements decreases by 12% as there are no budgeted transfers out.
TRANSFERS IN/OUT CHANGES GREATER THAN 10%:
No interfund transfers are budgeted for FY 2015-2016.
73

Fund Name: Enterprise
PRIOR
YEAR'S
ACTUAL
BEGINNING BALANCE:

Phone: 843.762.8065
Fax: 843.762.2683
CURRENT
BUDGET
PROPOSED
BUDGET
PERCENT
CHANGE*
86
11,302,704
89
12,236,882
90
9,724,784
1%
-21%
1,678,926
6,315
55,952
65,008
1,414,053
95,474
2,141,812
3,506,313
2,006,739
1,552,876
27,631
828,221
31,167
224,377
58,736
8,600
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
-
2,020,630
6,020
61,290
75,780
1,698,805
96,450
2,861,365
3,397,730
1,817,270
1,644,950
35,140
27,000
1,096,905
6,250
247,000
500,000
82,630
-
19%
3%
12%
1%
7%
-6%
29%
-5%
-3%
-3%
28%
#DIV/0!
1%
-100%
257%
-21%
#DIV/0!
-1%
#DIV/0!
13,702,200
14,401,930
15,675,215
9%
70,006
1,132,625
-100%
13,772,206
15,534,555
15,675,215
1%
7,830,871
5,384,839
37,297
8,586,240
5,982,875
30,000
8,717,815
6,166,435
569,300
2%
3%
1798%
13,253,007
14,599,115
15,453,550
6%
67,876
2,513,360
-100%
13,320,883
17,112,475
15,453,550
-10%
REVENUES:
Resale
Vending
Equipment Rentals
Fleet Rentals
Facility Rentals
Beach Rentals
Gate Admissions
Water Feature
Services
Radio Spots
Miscellaneous
Sponsorships
Grant Revenue
Group Services
TOTAL ALL REVENUES

TRANSFERS IN:
EXPENDITURES:
Personnel Services
Operating Expenses
Capital Equipment
TOTAL EXPENDITURES
TRANSFERS OUT:
TOTAL DISBURSEMENTS
74

Fund Name: Capital Improvement Program
Proposed Fiscal Year: Fiscal Year 2016
PRIOR
YEAR'S
ACTUAL
BEGINNING BALANCE:

Phone: 843.762.8065
Fax: 843.762.2683
CURRENT
BUDGET
PROPOSED
BUDGET
PERCENT
CHANGE*
5,761,752-
8,998,130-
7,732,752
-14%
14,298
1,116,622
100
-
4,570,000
1,000,000
3,192,000
618,670
6,000,000
-
#DIV/0!
#DIV/0!
31%
-100%
#DIV/0!
-100%
1,131,020
8,762,000
6,618,670
-24%
188,131
2,673,000
-100%
1,319,151
11,435,000
6,618,670
-42%
702,090
1,715,688
1,240,021
40
1,330,000
1,000,000
6,507,000
627,000
1,330,000
3,618,670
2,400,000
600,000
-
-100%
-44%
283%
#DIV/0!
#DIV/0!
-100%
4,987,839
9,464,000
6,618,670
-30%
432,311
#DIV/0!
5,420,150
9,464,000
6,618,670
-30%
REVENUES:
Restricted Donations/Grants
Interest
GO Bonds
Capital Leases
Miscellaneous
Future Sources
TOTAL ALL REVENUES

TRANSFERS IN:
EXPENDITURES:
Capital Equipment
Capital Expansion
Facility Repairs & Renovation
Program
Master Plans and Design
Other
Land Acquisition
TOTAL EXPENDITURES
TRANSFERS OUT:
TOTAL DISBURSEMENTS
75

Fund Name: Debt Service
PRIOR
YEAR'S
ACTUAL
Positions/Full-time
equivalents BALANCE:
BEGINNING

Phone: 843.762.8065
Fax: 843.762.2683
CURRENT
BUDGET**
PROPOSED
BUDGET
PERCENT
CHANGE*
14,373,175
15,176,786
13,739,495
-9%
3,899,383
193,063
(173,258)
170,277
68,071
24,454
4,580,395
250,000
(250,000)
21,600
4,016,365
198,855
(175,000)
172,000
-
-12%
-20%
-30%
#DIV/0!
#DIV/0!
#DIV/0!
-100%
4,181,990
4,601,995
4,212,220
-8%
#DIV/0!
4,181,990
4,601,995
4,212,220
-8%
3,160,000
1,100,207
341,331
13,049
1,231
3,750
2,735
3,905,000
1,052,925
265,000
5,600
1,000
3,750
2,400
3,065,000
1,012,198
1,672,563
17,514
30,770
1,500
-22%
-4%
531%
213%
2977%
-100%
-38%
4,622,303
5,235,675
5,799,545
11%
#DIV/0!
TOTAL DISBURSEMENTS
4,622,303
5,235,675
5,799,545
11%
Value of a mill
Millage required
TAN requested for FY2016
3,054,113
1.3
3,099,765
1.3
3,240,169
1.3
-
0%
0%
REVENUES:
Ad Valorem Taxes
Delinquent Taxes
TIF Refunds
Intergovernmental
Bond Proceeds
Miscellaneous
Interest
TOTAL ALL REVENUES

TRANSFERS IN:
EXPENDITURES:
Bond Principal
Bond Interest
Lease Principal
Lease Interest
Bond Fees
Lease Fees
TOTAL EXPENDITURES
TRANSFERS OUT:
76

Fund Name: Debt Service

Phone: 843.762.8065
Fax: 843.762.2683
REVENUE CHANGES GREATER THAN 10%:

Ad Valorem taxes will decrease by 12% per prior year actuals.
Delinquent taxes will decrease by 20% per prior year actuals..
TIF refunds will decrease by 30% per prior year actuals.
Intergovernmental funds will be budgeted for FY 2015-2016 per prior year actuals.
Interest will decrease by 100% as there is no expected interest for FY 2015-2016.
EXPENDITURE CHANGES GREATER THAN 10%:

Bond Principal will decrease by 22% because the 2006 B Series Bond was retired in February 2015.
Lease Principal will increase by 531% because management has decided to pay off lease obligations prior to their due date with no
pre-payment penalty.
Lease Interest will increase by 213% because of interest due on new 2015 lease obligation.
Bond Fees will increase by 2977% due to issuance of 2016 General Obligation Bond.
Lease fees will decrease by 100% as management has elected to self-fund capital equipment and vehicles for FY 2015-2016.
Miscellaneous fees will decrease by 38% as bank charges have decrease due to consolidation of PRC bank accounts.
TRANSFERS IN/OUT CHANGES GREATER THAN 10%:
No interfund transfers are budgeted for FY 2015-2016.
77
Charleston County Budget Ordinance

ORDINANCE NO. 1859
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 2015-2016,
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
Commission, 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 $14,319,110 is hereby
approved by Charleston County Council.
Section 3.
The Auditor of Charleston County shall levy 4.5 mills for operating expenditures and 1.3 mills for debt service for the Commission in
the year 2015, and the Treasurer shall collect upon all taxable property within the boundaries of the District during the fiscal year
beginning July 1, 2015, and ending June 30, 2016.
Section 4.
The $571,100 difference between the $14,319,110 in budgeted expenditures and the $13,748,010 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 anticipation 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 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 $3,000,000 for the use of the aforementioned Commission and the sum or sums so borrowed shall
78
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 maturity 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 corporations as aforesaid.
Section 6.
By amendment to this Ordinance, Council may adjust appropriation transactions affecting fund total, other than those authorized in
Section 8.
Section 7.
Monies received from governmental grants shall accrue to the Special Revenue Fund of the Charleston County Park and Recreation
Commission set forth in this Budget Ordinance. Should grant funds be applied for or received after the beginning of the budget year,
and thereby not be stated in this Budget Ordinance, then, by passage of a Resolution authorizing the grant application and
expenditures by the governing 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, 2015, shall be added to the Charleston County Park and Recreation Commissions
budget for Fiscal Year 2016. These encumbered monies may be expended only as set forth in their encumbrance except as authorized
by the Charleston County Park and Recreation Commissions governing body.
Section 9.
All monies designated by the Charleston County Park and Recreation Commission as of June 30, 2015, shall be added to the
applicable organizational budget for Fiscal Year 2016. 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
midyear budget review and shall allow the appropriate County staff to become familiar with the day-to-day operations of the
Charleston County 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
provision 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 28, 2015
Second Reading: June 2, 2015
Third Reading: June 16, 2015
79
Park District Map
80
Glossary
Glossary of Terms
81
Glossary of Terms
Term
Definition
ACCOUNT
Identifies an individual asset, liability, expenditure control, and revenue

control or fund balance.
AD VALOREM
In proportion to value. A basis for levy tax upon property.
ADOPTED BUDGET
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.
APPROVED BUDGET
The adopted budget as amended and approved by the Board and

Charleston County Council can be referred to as the Adopted Budget.
APPROPRIATION
A legal authorization made to incur obligations and make expenditures

for specific purposes and is limited to a single fiscal year.
ASSESSED VALUE
The value set by the County Assessor on real and personal property in
order to establish a basis for levying taxes.
ASSETS
Property owned by a government which has monetary value.
BOARD
Group of seven officials elected by Charleston County Council to

oversee and advise the Charleston County Park & Recreation
Commission. These officials are also known as Commissioners. The
Board votes on the establishment of contracts and projects that meet
or exceed $25,000 as well as approves the Commissions annual
budget. The Board solely approves the Enterprise, Debt Service and
Capital Improvement Projects Funds as well as approves the General
Agency Operating and Debt Service Funds prior to submission to the
Charleston County Budget Office for approval by the Charleston
County Council.
BOND
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 a periodic interest at a
specific rate.
BOND FUNDS
Funds used for the expenditures of major capital projects which are not
financed by other funds.
BONDED DEBT
The proportion of debt represented by outstanding bonds.
BUDGET
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.
BUDGET TIMELINE
A schedule of key dates or milestones followed by the Commissions

departments during the preparation and administration of the budget.
BUDGET DOCUMENT
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 Commissions experiences during the last fiscal year and its
financial status at the time of the message and recommendations
regarding the financial policy for the coming period.
BUDGET LETTER
82
BUDGETARY CONTROL
The control, monitoring and management of expenditures, revenue and

program performances in accordance with the approved budget.
CAPITAL ASSETS
Assets of significant value and having a useful life of several years.

Capital assets are also called fixed assets.
CAPITAL EQUIPMENT LIST
A plan. A listing of equipment to be purchased with an extended period

of life that will be regarded as fixed assets.
CAPITAL IMPROVEMENT
PROGRAM (CIP)
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. 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.
CAPITAL OUTLAY
Expenditures which result in the acquisition or addition to fixed assets.
CAPITAL PROJECTS
A long-term major improvement or acquisition of equipment or property for public use.
CAPITAL PROGRAM
See Capital Improvement Program (CIP).
CHARLESTON COUNTY BUDGET

OFFICE
Monitors the General Agency Operating and Debt Service Funds which
receive Charleston County tax dollars. The annual budget is submitted
to the Charleston County Budget Office who reviews the Proposed
Budget, summarizes and submits to Charleston County Council.
CHARLESTON COUNTY COUNCIL
A board of nine members elected from single member districts for four
year staggered terms. They make policy decisions for Charleston
County, as established in state law. The board approves the
Commissions General Agency Operating and Debt Service Funds as
these funds receive Charleston County tax dollars.
CHART OF ACCOUNTS
The classification system used by a governmental agency to organize

the accounting for various funds.
CIP
See Capital Improvement Program (CIP).
COMMITTEE
A part of the Commission designated to oversee specific portions of the

agency.
COMMISSIONERS
A board of seven officials appointed by the Governor on the

recommendation of Charleston County Council for two (2) year
terms. They form a policy making board with specific areas of
responsibility outlined in legislation. All board members must be
residents of Charleston County. The board solely approves the
Commissions Enterprise, Special Revenue and Capital Improvement
Program Funds. It reviews the General Agency Operating and Debt
Service Funds prior to submission to the Charleston County Budget
Office and Council for approval.
CONTINGENCY
An appropriation of funds to cover unforeseen events and emergencies

that occur during the fiscal year.
CURRENT FUNDS
The resources of which are expended for operating expenses during the
current fiscal period.
CURRENT LIABILITIES
Liabilities which are payable within a relatively short period of time,

usually no longer than one year.
83
CURRENT TAXES
Taxes that are levied and will come 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.
DEBT
An obligation resulting from the borrowing of money or the purchase

of goods or services.
DEBT SERVICE FUND
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.
DELINQUENT TAXES
Taxes remaining unpaid on and after the date on which a penalty for
nonpayment is attached. Even though the penalty may be subsequently
waived, and a portion of the taxes may be abated or canceled, the
unpaid balances continued to be delinquent taxes until canceled.
DEPARTMENT
A subdivision or section within an organization dealing with a

particular function and having a specific responsibility.
DIVISION
A group of departments within an organization that have comparable

duties and responsibilities.
EMPLOYEE BENEFITS
Benefits include retirement, group health, dental and life insurance,

workers compensation and disability insurance.
ENTERPRISE FUND
Funds established to account for operations that are financed and

operated in a manner similar to private business enterprises. The
Commissions 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.
ENCUMBERANCE
Obligations in the form of purchase orders, contracts or salary

commitments which are chargeable to an appropriation and for which a
part of the appropriation is reserved. Obligations cease to be
encumbrances when paid or when the actual liability is set up.
EQUIPMENT
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.
EQUIPMENT RESERVE
The monies set aside each year based on the Capital Equipment Lease
to enable large equipment replacements and purchases without
additional appropriation requests.
EXPENDITURE
The outflow of funds paid or to be paid for an asset or goods and

services obtained regardless of when the expense is actually paid.
FACILITY REPAIR &

RENOVATIONS PROGRAM (FRRP)
A program established for plans to repair and renovate current parks

and facilities within the county park system focusing on: ADA
requirements; electrical; exterior/interior maintenance; boardwalks,
paths and trails; decks; parking lots; roadways; Information
Technology infrastructure; marine; waterparks; plumbing and HVAC,
appliances and concessions.
FISCAL YEAR
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 Commissions fiscal year runs July 1 st
to June 30th.
84
FIXED ASSETS
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.
FTP
Full Time Position or employee that works minimum 37.5 hours per
week.
FUND
An independent fiscal and accounting entity with, within a

structurally balanced budget, self-balancing set of accounts recording
cash and/or other resources together with all related liabilities,
obligations, reserves and equities which are all segregated for the
purpose of carrying on specific activities of attaining certain objectives.
FUND BALANCE
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 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 (GAAP)
A common set of accounting principles, standards and procedures that

companies use to compile their financial statements. GAAP are a
combination of authoritative standards (set by the policy boards) and
the common accepted way of recording and reporting account
information.
GOVERNMENTAL ACCOUNTING
STANDARDS BOARD (GASB)
The independent organization that establishes and improves standards

of accounting and financial reporting for U.S. state and local
governments.
GENERAL FUND
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 Principles,
specific legal requirements or requirements for financial administration.
GENERAL OBLIGATION BONDS

(GO BONDS)
Bonded debt collateralized by the full faith, credit and taxing power of
the governmental body that issues the bonds.
GOAL
A statement of broad direction, purpose or intent: the purpose toward

which an endeavor is directed.
GRANT
A donation or contribution by one governmental unit or other

organization to another unit. The donation or contribution may be made
to aid in the support of a specified purpose, function or general
purpose.
INTERNAL CONTROL
An organizations plan 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 is completed; and
Records and procedures are arranged appropriately to facilitate effective control.
LEVY
(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 governmental unit.
MILLAGE
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 onethousandth 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
85
revenue which a mill brings into a governmental body, however,

changes based on the value of all assessed property in the taxing area.
MISSION STATEMENT
The statement of the purpose of an organization its reason for

existence. It should define the customers, products and services
produced as well as the geographical location in which the organization
operates.
NATURAL RESOURCES
MANAGEMENT PLAN
A plan which identifies natural resource areas and biota as well as

establishes long-term management strategies to protect and enhance
the park districts natural resource areas for future generations.
OBJECTIVE
A statement of specific direction, purpose or intent based on the needs

of the community and the goals established for a given program.
OPERATING BUDGET
A budget for general expenditures such as salaries, utilities and

supplies.
OTHER POST-EMPLOYMENT
BENEFITS (OPEB)
Benefits an employer offers to retirees as compensation for past

services that include benefits such as medical, dental, vision, life and
long-term care insurance. The GASBs 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 employees 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.
PART TIME EMPLOYEE
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
recognizes training, memberships and uniforms as personnel expenses.
PERSONNEL SERVICES
PROPOSED BUDGET
The budget document prior to approval by the Commissioners and

Charleston County Council.
RESOURCES
The actual assets of a governmental unit, such as cash, taxes receivable,

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.
REVENUE
Indicates an increase to a funds assets from monies received from

taxes, user-fees and charges, etc. It does not, however, increase a
liability (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.
RISK MANAGEMENT
The organized attempt to protect assets against accidental loss in the

most economical manner.
TAX BASE
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
mandated by state statutes.
TAXES
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 property
for current or permanent benefits. Neither does the term include
charges such as sewer fees.
TAX INCREMENT FINANCING
A public financing method used to subsidize development and its

86
(TIF)
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 within TIF
districts is not separated from other assessed property when
determining the Ad Valorem Millage. During the fiscal year, all tax
millage received on property in Charleston County is remitted to the
Charleston County Treasurers Office, including amounts allocated for
TIF districts. At the end of the fiscal year, the Charleston County Tax
Assessors Office calculates the value of taxes that should go to TIF
districts and forwards that amount to the Charleston County Treasurers
Office. The Charleston County Treasurer will then withhold future tax
collections until the full amount due to the TIF districts is satisfied.
TRANSFERS
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.
UNAPPROPRIATED FUND
BALANCE
Where the fund balance at the close of the preceding year is not
included in the annual budget; this term designates that portion of the
current fiscal years estimated revenues which has not been
appropriated. 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.
USER FEES
The payment of a fee for the direct receipt of a public service by the
party benefiting the service.
VISION
Defines an organizations purpose in terms of an organizations values

rather than the bottom line measures (guiding beliefs about how things
should be done). It communicates both the purpose and the 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 customers understanding of why they should work with the
organization.
87

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FY 2015-2016

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