FY 2014-2015 Budget Packet

Charleston County Park & Recreation Commission
Fiscal Year 2014-2015 Budget

General Agency Operating Fund
Enterprise Fund
Capital Improvement Program Fund
Debt Service Fund
Special Revenue Fund
Commissioners
Lisa S. King
Mattese Lecque, Vice-Chair Andrew Thomas, Secretary-
Treasurer
Benjamin W. Cooke, Chair
Ravi Sanyal Wes Lybrand Theodore L. Teddy Manos
Table of Contents
Introduction
Mission Statement and Core Values
Organizational Chart
How to Use this Budget

Budget Information
Budget Letter
Budget Process
Budget Calendar
Budget Overview

Overview
Administration
Administrative Services
Capital Projects
Executive
Finance
Human Resources
Maintenance
Marketing
Park & Recreation Services
Parks
Planning & Resource Management
Recreation

Enterprise Fund
Overview
Beachwalker County Park
Boat Landings
Caw Caw Interpretive Center
Cooper River Marina
Edisto Island County Park
5
6
7
8

9
10
11
12-13
14-17

19
20-22
23
24-25
26-27
28-29
30-32
34-35
36-37
38-39
40-41
42-43
44-45
46-48

49
50-52
54-57
58-59
60-63
64-67
68-69
Table of Contents
Folly Beach County Park
Folly Beach Fishing Pier
Isle of Palms County Park
James Island County Park
Johns Island County Park
Laurel Hill Plantation
Lighthouse Inlet Heritage Preserve
McLeod Plantation
Mount Pleasant Palmetto Islands County Park
Mount Pleasant Pier
North Charleston Wannamaker County Park
Old Towne Creek County Park
Park & Recreation Services Enterprise
Recreation Enterprise
Skatepark
The Lake House at Bulow

Overview
Combined
Capital Equipment
FY 2014-2015 Proposed Capital Equipment List
Capital Expansion Projects
Facility Repairs and Renovations Program
Land Acquisition

Debt Service Fund
Debt Service Overview
Debt Service

Special Revenue

70-73
74-77
78-81
82-85
86-89
90-92
94-45
96-99
100-103
104-107
108-111
112-114
116-119
120
122-125
126-128

129
130-131
132
133
134
135
136
137

139
140
141

143
144-145

4
Table of Contents
Summary
Combined Changes in Fund Balance
Revenue Summary
Expenditures Summary

Supplemental Data
Commission History
Personnel Summary
Charleston County Budget Submissions
Charleston County Budget Ordinance
Park District Map

Glossary
Glossary of Terms

147
148
149
150

151
152
153-156
158-164
165-166
167

169
170-175

Introduction

How to Use this Budget
6
Mission:

The Charleston County Park & Recreation Commission will improve the quality of life in Charleston County
by offering a diverse system of park facilities, programs and services.
Core Values:

The Commission is committed to a set of Core Values. This effort ensures that we leave some blue up above
and some green on the ground. Adopting these important values also ensures a thriving park system for our
children and grandchildren. The values are:

Community Enrichment Enriching lives through education and programs;
Fun Delivering fun to customers;
Leadership Providing professional staff development;
Exceptional Customer Service Always focusing on you;
Quality Striving for quality throughout the park system;
Safety Ensuring safe and secure environments;
Health and Wellness Providing and promoting healthy lifestyle opportunities;
Accessibility Providing accessibility through affordable options and a variety of offerings;
Diversity Fostering a diverse population of vendors, employees and customers;
Stewardship Preserving and conserving cultural, natural and historical resources; and
Building a Legacy Maintaining a vision for the future while sustaining a healthy park system.

Introduction
7
Introduction
8
Introduction
How to Use This Budget
This document outlines the Charleston County Park & Recreation Commissions Fiscal Year 2014-2015 Annual
Budget. The budget is available for viewing on the Commissions website www.charlestoncountyparks.com.

The Annual Budget is organized as follows:
Introductionincludes the budget letter and an overview of the budget highlighting budgeting efforts and key
budget impacts.
Budget Informationprovides key budgetary information as well as a comprehensive budget overview.
General Agency Operating Departmental Budgetscontains detailed information about each General Fund de-
partment within the Commission as well as comparative financial and budget data, staffing levels and brief descrip-
tions of changes for the upcoming year.
Enterprise Fund Departmental Budgetscontains detailed information about each park operated by the Com-
mission as well as comparative financial and budget data, staffing levels and brief descriptions of changes for the
upcoming year.
Capital Improvement Program Budgetprovides information about the fleet/equipment replacement and infor-
mation regarding the Five-Year Capital Improvement Program.
Debt Service and Special Revenues Budgetcontains detailed information regarding debt service and special
revenue.
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.

9
Budget Information

Budget Letter
Budget Process
Budget Calendar
Budget Overview

10
Budget Letter
To: Members of Charleston County Park and Recreation Commission
Members of Charleston County Council
Citizens of Charleston County

The Fiscal Year 2015 Annual Budget is a financial plan with a foundation based upon Charleston County Park & Recreation Com-
missions, further described as the Commission, mission of improving the quality of life in Charleston County. It is important to
note that the preparation of this budget focused on improving service delivery to the citizens of Charleston County and our visi-
tors.

The budget was prepared with an analysis of past and present financial conditions. Last year, we were pleased to announce the
Commission was awarded by Moodys with the highest bond rating available, AAA. We have been attentive to maintaining control
of new programs and offerings that could otherwise increase our costs. As the financial foundation of our park system is grounded
in the enterprise approach, it has, and will continue to be, imperative to offer new programs and events in order to ensure economic
growth.

We are proud to report that we were able to expand services in order to reach citizens that have not previously been served by
CCPRC programs. Last fiscal year was the first year we offered swimming lessons to the rural areas of Charleston County and the
students at Murray LaSaine Elementary School. This allowed us to further expand water safety programs in Charleston County
rural areas. We feel as if it is important to ensure our childrens safety and comfort levels around water, especially as Charleston
County is surrounded by water. In order to promote more healthy and fit lifestyles, we have implemented a new Races, Runs and
Fitness department. Another highlighted expansion was the dissolution of the Community Education Partnership with the
Charleston County School District. This allowed the Commission to maintain a single recreation focus for our citizens in the rural
communities and serve more citizens at a lower cost.

The Commissions Fiscal Year 2015 Annual Budget is comprised of five major funds: General Agency Operating, Capital Im-
provements Program, Debt Service, Special Revenue and Enterprise Funds which total approximately $42,666,510 in expenditures.
The operating budget for the General Agency Operating and Enterprise Funds will show a combined $132,200 deficit. Funds to
balance this defect will come from operating reserves. Additionally, our General Agency Operating Fund, which includes tax dol-
lars, shows a slight operating surplus of $64,985. The Commission takes great pride in submitting this budget, our 20
th
in a row,
without the request for any additional tax millage.

Nonetheless, we still have work to do. The Commission will work throughout the next year to accomplish two very specific goals.
We intend to: 1) Submit a balanced operating budget for next fiscal year budget as well as build back up Enterprise Fund reserves,
and 2) Create a more efficient reporting system that will allow the Commission a more effective method to analyze data.

In summary, with this budget, we will be able to achieve our mission- to improve the quality of life for the people of Charleston
County. The Charleston County Park & Recreation Commission and staff take great pride in the services and parks that are provid-
ed to our citizens. We enjoy the relationship we have with the Charleston County Government and look forward to working togeth-
er to make this nationally recognized agency even greater.

Respectfully Submitted,

Tom ORourke
Executive Director
Budget Information
11
Individual budget units
prepare budgets
Budget review meetings
and amendments
Budget document prepared
and sent to Commissioners
and senior management
Commissioners review
budget during February
Commission meeting
Amendments made per
Commissioners recom-
mendations
Amended budget docu-
ment sent to Commission-
ers and senior management
Final budget review and
approval during March
Commission meeting
Budget packet prepared
and sent to Charleston
County in April
Executive Director pre-
sents budget to County
Finance Committee prior
to first budget ordinance
reading in June
Amendments made per
Countys recommenda-
tions
Second budget ordinance
readingpublic invited to
make formal comments for
or against ordinance
Third budget ordinance
reading for final approval
Receive ordinance number
from County Council and
adopt budget
Print and distribute budget
books to senior manage-
ment and publish to web-
site
New budget takes effect
July 1
Budget Process
Budget Information
12
September 2013
Disburse Budget worksheets to Division Directors
Begin walkthroughs to develop prioritized Facility Repairs & Renovations (FRRP) list
Divisions and Departments begin to review new vehicle needs and IT needs
Capital Expansion Project applications are distributed to staff
CIP Committee meets to review progress
October 2013
Continue walkthroughs to develop FRRP prioritized list
Divisions and Departments continue to develop new vehicles and IT needs
Division and Departments prepare and submit prioritized Capital Expansion Projects (CEP) application for review
General Agency Budgets due October 31
st

November 2013
Prioritized list for FRRP due from Departments and Divisions
CEP Applications go to Capital to have initial project scope and budget established
IT budget due
Enterprise Budgets due November 30
th

Tuition Reimbursement Applications due November 30
th

New/Change Positions Green Sheets due November 30
th

IT governance meeting
January 2014
Submit Midyear Budget Review to County Council by January 28
th

February 2014
CIP Committee meets to review FRRP Projects and funding source issues February 11th
CIP Committee meets and reviews CEP applications and establishes funding priorities February 11th
Budgets locked for summary and reporting to Commission February 11th
Commission report due; Commissioners receive first draft of budget February 19
th

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

March 2014
Finalize 5-year CIP and update with projects and funding sources March 3
rd

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

Debt Service and Special Revenue budgets finalized
Budgets finalized by March 19
th

Commissioners receive final budget
Special Commission meeting; final budget approval March 31
st

Budget Timeline
Budget Information
13
April 2014
Submit proposed FY14-15 budget to County Council by April 11
th

May 2014
First budget ordinance hearingMay 29
th

June 2014
Public hearing & second budget ordinance hearingJune 3
rd

Third budget ordinance hearingJune 17
th

Budget Information
Budget Timeline
14
Budget Overview
The Charleston County Park & Recreation Commission has five major funds: General Agency Operating, Enterprise, Capital Im-
provement Program, Debt Service and Special Revenue.

The two main operating funds are the General Agency Operating and Enterprise Funds. Together, for the upcoming fiscal year,
they will total $27,834,635 in revenues. This total is an increase of 4% from the Fiscal Year 2013-2014 approved budgets revenue
totals of $26,710,492. The Commission plans to open two new facilities, McLeod Plantation and the Skatepark, during Fiscal Year
2014-2015.

The General Agency Operating Fund recognizes millage, which comprises 42% of total operating fund revenues, throughout the
fiscal year. Millage revenues are made up of Ad Valorem taxes, Delinquent taxes, TIF Refunds and Intergovernmental fees.

The General Agency Operating Fund recognizes millage, which comprises 95% of total revenues, throughout the fiscal year. It also
receives revenue from Recreation Programming, Interest and Miscellaneous Income. Total revenues will increase by $392,000, or
3%, from $13,040,405 to $13,432,705.

-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
10-Year Trend
General Agency Revenues
Taxes
Other Revenue (GA)
Budget Information
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
10-Year Trend
Total Enterprise & General Agency
Revenues
Total Enterprise & GA
Revenues
Revenue without Taxes
15
Budget Overview
The Enterprise Fund receives revenue from fees charged. The majority of the Enterprise revenues are received from: waterparks
25%, Gate Admissions 14%, Campground and Cottage reservations 13%, Resale 12% and the Holiday Festival of Lights 12%. To-
tal Enterprise revenues will increase by $731,843, or 5%, from $13,670,087 to $14,401,930.

The General Agency Operating and Enterprise Funds, together, comprise $27,966,835 in expenditures. This will be an overall in-
crease in expenditures of $1,208,832, or 5%, from Fiscal Year 2013-2014s $26,758,003. As aforementioned, the Commission
plans to open two new facilities during the upcoming fiscal year.

-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
10-Year Trend
Total Enterprise & General Agency
Expenditures
Total Enterprise & GA
Expenditures
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
10-Year Trend
Enterprise Revenues
Total Fees & Charges
Budget Information
16
Budget Overview
Both, the General Agency Operating and Enterprise, Funds are broken down into three categories of expenditures. They are as fol-
lows:
Personnel includes salaries, wages, benefits, training, professional memberships and uniforms. Combined personnel
expenses are expected to increase by 6% from $16,966,859 to $17,936,355;
Operating includes all costs incurred from daily operations including rental fees, contract services, office supplies,
utilities, agency-wide maintenance fees, etc. Operating costs are expected to increase by 4% from $9,618,305 to
$10,000,480, and;
Capital includes miscellaneous construction fees for the Holiday Festival of Lights light displays. Capital expenses are
expected to decrease from $172,839 to $30,000.

The majority of the expenditures in the Operating Funds are made up by the Personnel and Operating categories; they make up
$27,936,835 of the total $27,966,835 Operating Fund expenditures. Personnel will increase with the addition of seven positions and
transfer of one. Three new positions have been added to the Enterprise Fund and one transferred from the General Agency Operat-
ing Fund; four new positions have been added to the General Agency Operating Fund. Operating expenditures will increase with
the continued daily operations of current parks and facilities and the opening of two new facilities.

The other three major funds are: Capital Improvement Program, Debt Service and Special Revenue. These three funds are directly
related and make up the remaining $13,101,915 of $41,836,550 in revenues and $14,699,675 of $42,631,510 in expenditures.

The Capital Improvement Program recognizes expenses that meet or exceed the Capitalization Threshold of $25,000. It includes
Land Acquisition, Capital Expansion, Capital Equipment and projects within the Facility Repairs & Renovation Program meeting
or exceeding a total project cost of $25,000. It accounts for $8,762,000 in revenues and $9,464,000 in expenditures.

The Debt Service Fund pays the Commissions principle and interest of bonds and leases. The Commission expects to pay the re-
mainder due for the 2000 Wannamaker Park Expansion Bond within the upcoming fiscal year. It accounts for $4,601,995 in reve-
nues. The Debt Service Fund will grow 28% in expenditures from $4,105,197 to $5,235,675 per increases in bond and principle
payments.
Budget Information
-
5,000,000
10,000,000
15,000,000
20,000,000
10-Year Trend
Enterprise & General Agency
Expenditures
Personnel Expenses
Operating
17
Budget Overview
The Commissions final major fund is the Special Revenue Fund. It is used to record grants and other miscellaneous income that is
not assigned to another fund. The Commission expects a 218% increase from $200,729 to $637,920 in revenues and expects a
100% decrease in expenditures. The Special Revenue fund expects to receive five grants within the upcoming year.
Budget Information

Overview
Administration
Capital Projects
Executive
Finance
Human Resources
Maintenance
Marketing
Parks
Recreation

20
Overview
The General Agency Operating Fund is the main operating fund for administrative tasks and non-enterprise opera-
tions in which the activities are recorded in the General Fund unless there is a compelling reason to report an activi-
ty in another fund. Compelling reasons include certain Generally Accepted Accounting Principles, specific legal
requirements or requirements for financial administration. The Commission has 12 General Agency Operating
Funds and pays the salaries of 97 full-time employees.

70%
30%
Expenditures
Personnel
Operating
Capital
95%
1%
4%
Revenue Sources
Millage
Miscellaneous
Interest
Recreation
Programming
21
Overview
Account Title

Millage
Miscellaneous
Interest
Recreation Programming

Total Operating Revenue

Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

Total with Transfers

12-13
Actual

12,216,138
102,949
10,668
304,093

12,633,848

8,081,080
3,775,464
540,840

12,397,384

236,434
2%

0
97,944

138,490
13-14
Approved

12,485,664
120,766
18,000
415,995

13,040,405

8,849,876
4,161,574
42,339

13,053,789

(13,384)
0%

0
673,888

(687,272)
14-15
Proposed

12,709,035
195,780
22,500
505,390

13,432,705

9,349,115
4,018,605
0

13,367,720

64,985
0%

336,945
2,862,890

(2,460,960)
Amount
Change

223,371
75,014
4,500
89,395

392,300

499,239
(142,969)
(42,339)

313,931

78,369

336,945
2,189,002

(1,773,688)
Percent
Change

2%
62%
25%
21%

3%

6%
-3%
-100%

2%

-586%

325%

258%
22
Overview
Per the Charleston County Treasurers Office, millage during the upcoming year will assume a 2% growth rate. TIF Re-
funds will increase 21% per prior years actuals. Interest earned is expected to increase by 25% per the consolidation of ac-
counts and higher interest rates. Miscellaneous income will also increase due to increases in lumber resale and sales of fixed
assets. Furthermore, Recreation Programming will see an increase in FYE 2015 due to the addition of Accessibility and
Community Recreation programs.

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

Personnel expenses include those that are employee related such as: salaries, wages, benefits, training and uniforms and will
increase due to the addition of new Community Recreation and Information Technologies staff, reclassification of salaries
during FYE 2014 and additional expenses related to Retirement contribution increases. Retirement is now budgeted at
10.9%, rather than the previous 10.6%, contribution per salary. Other Post Employment Benefits (OPEB) expenses are also
included in this budget.

The budget does not include a cost of living increase; additionally, a 1.4% increase as recommended by Evergreen Solutions
to maintain a competitive pay plan starting July 2014, has not been included. There are four new positions in the upcoming
budget; three have been added to the Recreation division per the dissolution of the Community Education Program with the
Charleston County School District and one new Information Technologies position has been added to the Administrative
Services division. However, the total number of positions in the General Agency Operating Fund only increased by three
positions as one was transferred to the Enterprise Fund. Furthermore, 35 employees will receive longevity increases
throughout the fiscal year.

Operating expenses include any expense not personnel-related such as: office supplies, maintenance, contract services, legal
services, utilities, property insurance, office leases, miscellaneous expenses and equipment rentals. Increased operating ex-
penses will be seen with the expansion of the Community Recreation department, the addition of new Accessibility pro-
grams and the opening of McLeod Plantation. Operating expenses will also increase with the repairs and maintenance of
new and existing parks and facilities. Information Technologies expenses will increase with the maintenance and repair of
new and existing technologies associated with the park system.

This year will also be the second year the Facility Repairs and Renovations Program (FRRP) is located in the General Agen-
cy Maintenance budget which tracks and monitors the different repairs and renovations made throughout the fiscal year
agency-wide. Capital will decrease as agency-wide expenses, including facility repairs and renovations, meeting or exceed-
ing the capitalization threshold will be accounted for within the Capital Improvement Projects Fund. Other agency-wide
expenses, repairs and renovations related to the FRRP that fall short of the capitalization threshold will remain in the Gen-
eral Agency Maintenance budget.

Transfers out represents the Commissions commitment of $77,850 to the City of Folly Beach for funds to be held in es-
crow for beach renourishment each year. The transfer to escrow recognizes an $850 increase as changed at the May 21,
2012 Commission Meeting. A transfer to CIP is budgeted for the upcoming fiscal year of $65,000. The remaining transfers
out are budgeted to eliminate interfund transactions that have occurred.

23
Administration
Account Title

Ad Valorem Taxes
Delinquent Taxes
TIF Refunds
Intergovernmental
Miscellaneous Income


Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

10,875,825
1,433,721
(517,735)
424,641
314

12,216,766

0
100,275
0

100,275

12,116,491
99%

0
20,995

12,095,182
14-15
Proposed

12,720,275
450,000
(550,000)
88,760
0

12,709,035

0
0
0

0

12,709,035
100%

336,945
2,785,040

10,260,940
13-14
Approved

12,396,886
450,000
(450,000)
88,760
0

12,485,664

0
0
0

0

12,485,664
100%

0
596,888

11,888,776
Amount
Change

223,371
0
(100,000)
0
0

223,371

0
0
0

0

223,371

336,945
2,188,152

(1,627,836)

Percent
Change

2%

22%

2%

2%

367%

-14%
The Administration budget records the income from millage for the Commission.

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

Transfers out are budgeted to eliminate interfund transactions that have occurred as well as transfer money to the Capital Im-
provement Program Fund for projects that fall under Facility Repairs and Renovation Program and meet or exceed the capitali-
zation threshold.
24
Account Title

Miscellaneous


Personnel
Operating
Capital

Total Expenditures

Total Income/ (Loss)
Profit Margin

12-13
Actual

390

390

1,242,928
1,280,282
8,317

2,531,527

(2,531,136)
-649,009%

13-14
Approved

0

0

731,876
1,200,142
0

1,932,018

(1,932,018)

14-15
Proposed

0

0

830,850
1,469,940
0

2,300,790

(2,300,790)

Amount
Change

0

0

98,974
269,798

368,772

(368,772)

Percent
Change

14%
23%

19%

19%

Administrative Services has nine full-time staff; one will receive a longevity increase in the upcoming budget year. One new
Information Technologies staff member will be hired during Fiscal Year 2015.

This budget includes the Superintendent of Administrative Services, Procurement, Budget, Fixed Assets and Information Tech-
nologies. The Superintendent of Administrative Services, in addition to this budget, also oversees the following divisions: Capi-
tal Projects, Finance, Human Resources and Support Maintenance (Fleet and HVAC). This division is responsible for agency-
wide procurement, insurance and the budget.

Operating costs include agency-wide insurance, procurement and information technology expenses. Examples of information
technologies expenses include data storage, software, computer and phone system management, agency cellphones charges,
staff software training and maintenance and repairs to agency-wide technology including workstations, phone systems, WIFI,
etc. These expenses will increase in the upcoming budget year with the addition of the new parks. Procurement advertising ex-
penses and contract printing, however, will decrease.

There are no transfers budgeted for the upcoming fiscal year.
25
Position
Resources

Superintendent of Administrative Services
Procurement Manager
Procurement Coordinator
Budget Coordinator
Finance Project Coordinator
IT Manager
IT Coordinator
Grant Coordinator
Director of Capital Projects
Assistant Director of Capital Projects
Capital Projects Manager
Senior Capital Projects Manager
Senior Project Manager
Capital Grants Admin Coordinator
Total
11-12
Actual

1
1
1
1
1
1
2
1
0
0
0
0
0
0
9
12-13
Actual

1
1
1
1
1
1
2
1
1
2
2
1
1
1
17
13-14
Approved

1
1
1
1
1
1
2
0
0
0
0
0
0
0
8
14-15
Projected

1
1
1
1
1
1
3
0
0
0
0
0
0
0
9
Change

0
0
0
0
0
0
1
0
0
0
0
0
0
0
1

26
Capital Projects
Account Title

Miscellaneous Revenue


Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin

12-13
Actual

0

0

0
0
0

0

0
13-14
Approved

0

0

730,313
90,648
0

820,961

(820,961)
14-15
Proposed

0

0

741,775
105,240
0

847,015

(847,015)
Amount
Change

0

0

11,462
14,592
0

26,054

(26,054)
Percent
Change

2%
16%

3%

3%
Capital Projects has eight full-time staff; one will receive a longevity increase in the upcoming budget year. This division over-
sees the construction and major repairs at all agency-wide locations.

Operating expenditures include miscellaneous office supplies, field study equipment, utilities, contract services and rental ex-
penses for staff offices. Offices rental fees as well as contract services related to Folly Beach County Park will increase in the
upcoming budget.

27
Capital Projects
Position
Resources

Director of Capital Projects
Senior Capital Projects Manager
Capital Grants Admin Coordinator
Total
11-12
Actual

0
0
0
0
0
0
0
12-13
Actual

0
0
0
0
0
0
0
13-14
Approved

1
2
2
1
1
1
8
14-15
Projected

1
2
2
1
1
1
8
Change

0
0
0
0
0
0
0
28
Executive
Account Title



Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin
12-13
Actual

0

0

572,420
316,248
0

888,668

(888,668)
13-14
Approved

0

0

630,087
434,035
0

1,064,122

(1,064,122)
14-15
Proposed

0

0

640,215
302,085
0

942,300

(942,300)
Amount
Change

0

0

10,128
(131,950)
0

(121,822)

121,822
Percent
Change

2%
-30%

-11%

-11%
The Executive division has six full-time staff; two staff members will receive longevity increases in the upcoming budget year.
This division includes the Executive Director and Chief Operating Officer of the Charleston County Park and Recreation Com-
mission.

Operating expenses includes agency office supplies, contract services, copier leases, agency-wide memberships to SCRPA and
NRPA, internal auditing services, agency-wide postage, Core Value Committee expenses and utility costs for the Headquarters
offices.

29
Executive
Position
Resources

Executive Director
Chief Operating Officer
Administrative Manager
Administrative Assistant II
Mail Clerk
Receptionist
Total
11-12
Actual

1
1
1
1
1
1
6
12-13
Actual

1
1
1
1
1
1
6
13-14
Approved

1
1
1
1
1
1
6
14-15
Projected

1
1
1
1
1
1
6
Change

0
0
0
0
0
0
0
30
Finance
Account Title

Interest
Miscellaneous


Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

10,668
78,507

89,175

370,314
304,296
0

674,610

(585,435)
-657%

0
77,000

(662,435)
13-14
Approved

18,000
50,000

68,000

436,269
328,655
0

764,924

(696,924)
-1,025%

0
77,000

(773,924)
14-15
Proposed

22,500
82,000

104,500

449,260
338,785
0

788,045

(683,545)
-654%

0
77,850

(761,395)
Amount
Change

4,500
32,000

36,500

12,991
10,130
0

23,121

13,379

0
850

12,529
Percent
Change

25%
64%

54%

3%
3%

3%

-2%

1%

-2%
31
Finance
The Finance division has six full-time employees; three will receive longevity increases in the upcoming budget year.

This division is responsible for financial records management including accounting, auditing, purchasing, revenue and expense
reporting and, new this year, payroll. While the number of employees budgeted has not changed, the Finance division no longer
budgets for an Assistant Director, but a Finance Manager.

Operating expenses include office supplies, contract services, bank and e-commerce fees, newly assigned payroll expenses,
bond and TAN related expenses as well as agency-wide check printing expenses.

Transfers out represents the Commissions commitment of $77,850 to the City of Folly Beach for funds to be held in escrow for
beach renourishment each year. The transfer to escrow recognizes an $850 increase as changed at the May 21, 2012 Commis-
sion Meeting.
32
Position
Resources

Director of Finance
Assistant Director of Finance
Finance Manager
Accountant
Revenue & Purchase Order Manager
Accounting Technician
Accounts Payable/Payroll Specialist
Total
11-12
Actual

1
1
0
1
1
2
0
6
12-13
Actual

1
0
0
1
1
2
0
5
13-14
Approved

1
1
0
1
1
2
0
6
14-15
Projected

1
0
1
1
1
1
1
6
Change

0
0
0
0
0
(1)
1
0
Finance
34
Human Resources
Account Title



Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin

12-13
Actual

617

617

991,175
316,094
0

1,307,268

(1,306,651)
-211,775%

13-14
Approved

0

0

941,610
327,854
0

1,269,464

(1,269,464)

14-15
Proposed

0

0

795,730
322,025
0

1,117,755

(1,117,755)

Amount
Change

0

0

(145,880)
(5,829)
0

(151,709)

151,709

Percent
Change

-16%
-2%

-12%

-12%
The Human Resources division has five full-time staff; none will receive longevity increases in the upcoming budget year.

This division is responsible for the recruitment and hiring of Commission employees, benefit administration, personnel policy
development, city, state and federal policies and procedures compliance and the assurance of fair and equal employment oppor-
tunities and standards.

This will be the first budget year that the payroll function has been moved from the Human Resources division to the Finance
division. While the Payroll Manager position no longer exists, Human Resources has replaced that position with a Human Re-
sources Coordinator.

Operating expenses include office supplies, contract services, workers compensation, benefits, physicals, drug testing, agency
diversity trainings, recruitment, volunteers and health insurance costs.

35
Human Resources
Position
Resources

Director of Human Resources
Human Resources Manager
Human Resources Coordinator
Payroll Manager
Employment Coordinator
Volunteer Coordinator
Total
11-12
Actual

1
1
0
1
1
1
5
12-13
Actual

1
1
0
1
1
1
5
13-14
Approved

1
1
0
1
1
1
5
14-15
Projected

1
1
1
0
1
1
5
Change

0
0
1
(1)
0
0
0
36
Maintenance
Account Title



Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin
12-13
Actual

0

0

954,320
246,733
524,939

1,725,992

(1,725,992)
13-14
Approved

0

0

833,100
805,853
42,339

1,384,022

(1,384,022)
14-15
Proposed

0

0

873,515
701,500
0

1,575,015

(1,575,015)
Amount
Change

0

0

40,415
(104,353)
(42,339)

190,993

(190,993)
Percent
Change

5%
-13%
-100%

14%

14%
The Maintenance division has 13 full-time staff; 11 will receive longevity increases in the upcoming budget year.

This division is responsible for the maintenance of all undeveloped properties, HVAC, support maintenance and boat landings,
including the provision of custodial care and performing preventative maintenance, renovation and light construction. It is also
responsible for the maintenance and repairs of all agency vehicles.

Operating expenses include agency fleet repairs, fuel costs and the maintenance and repair of agency-wide properties and facili-
ties. The Facility Repairs and Renovations Program (FRRP) is located within this budget. This program tracks and monitors
repairs and renovations made throughout the fiscal year agency-wide that fall below the capitalization threshold of $25,000. The
categories within the FRRP program are ADA compliance, boardwalks, pathways and trails, electrical, exterior weatherproof-
ing, HVAC, appliance and concessions, interior finishes, IT infrastructure, marine, plumbing, roadways and parking, turf, land-
scaping and grounds, and waterparks.

37
Maintenance
Position
Resources

Director of Maintenance
Assistant Director of Maintenance
Administrative Coordinator
Maintenance Crew Chief
Fleet Manager
Mechanic III
Maintenance Supervisor
Maintenance Specialist II
Maintenance Specialist I
HVAC III
HVAC II
Senior Admin Assistant
Area Manager
Total
11-12
Actual

1
2
1
1
2
1
1
3
1
2
1
1
2
1
1
0
21
12-13
Actual

0
0
1
1
3
1
1
3
1
2
1
1
0
0
0
0
15
13-14
Approved

0
0
0
0
2
1
1
1
1
2
1
1
0
0
0
3
13
14-15
Projected

0
0
0
0
2
1
1
1
1
2
1
1
0
0
0
3
13
Change

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
38
Marketing
Account Title



Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin
12-13
Actual

0

0

647,968
206,707
0

854,626

(854,626)
13-14
Approved

0

0

778,669
229,480
0

1,008,149

(1,008,149)
14-15
Proposed

0

0

697,820
272,505
0

970,325

(970,325)
Amount
Change

0

0

(80,849)
43,025
0

(37,824)

37,824
Percent
Change

-10%
19%

-4%

-4%
The Marketing division has nine full-time staff; two will receive longevity increases in the upcoming budget year. Personnel
expenses will see a decrease in the upcoming budget year.

This division is responsible for developing the agencys marketing strategy, marketing research, advertising efforts, press re-
leases, public relations, brochure production and sponsorship efforts.

Operating expenses include advertising efforts including billboard leases, press releases and radio broadcasts, contract services,
brochure production and distribution, e-marketing costs and exhibit fees.


39
Marketing
Position
Resources

Director of Marketing
Creative Services Manager
Marketing Manager
Marketing Coordinator Online Services
Group Sales & Sponsorship Coordinator
Graphic Design Coordinator
Marketing Services Coordinator
Public Information Coordinator
Total
11-12
Actual

1
1
1
1
1
1
1
1
1
9
12-13
Actual

1
1
1
1
1
1
1
1
1
9
13-14
Approved

1
1
1
1
1
1
1
1
1
9
14-15
Projected

1
1
1
1
1
1
1
1
1
9
Change

0
0
0
0
0
0
0
0
0
0
40
Account Title



Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin
12-13
Actual

21,141

21,141

716,978
12,840
0

729,818

(708,667)
-3,352%
13-14
Approved

31,140

31,140

788,446
46,182
0

834,628

(803,488)
-2,580%

14-15
Proposed

35,160

35,160

829,395
17,100
0

846,495

(811,335)
-2,308%
Amount
Change

4,020

4,020

40,949
(29,082)
0

11,867

(7,847)
Percent
Change

13%

13%

5%
-63%

1%

1%
The Park and Recreation Services division has 10 full-time staff; six will receive longevity increases in the upcoming budget
year.

This budget includes the Superintendent of Park and Recreation Services, Park and Program Services which serves as the agen-
cy-wide Call Center, and the Safety division. The Superintendent of Park and Recreation Services oversees the Operations,
Maintenance, Marketing, Safety, Park and Program Services and Recreation divisions. This division is responsible for agency-
wide safety aspects as well as customer reservations and registrations.

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

There are no transfers budgeted in the upcoming fiscal year.

41
Position
Resources

Superintendent of Park & Recreation Services
Park & Program Services Manager
Customer Service Representative
Safety Program Manager
Assistant Safety Program Manager
Safety Compliance Officer
Total
11-12
Actual

1
1
5
1
1
1
10
12-13
Actual

1
1
5
1
1
1
10
13-14
Approved

1
1
5
1
1
1
10
14-15
Projected

1
1
5
1
1
1
10
Change

0
0
0
0
0
0
0
42
Parks
Account Title

Miscellaneous


Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin
13-14
Approved

4,626

4,626

1,102,313
46,697
0

1,149,010

(1,144,384)
-24,738%
12-13
Actual

1,980

1,980

886,046
42,821
0

928,867

(926,887)
-46,812%

14-15
Proposed

3,620

3,620

1,105,135
46,770
0

1,151,905

(1,148,285)
-31,721%
Amount
Change

(1,006)

(1,006)

2,822
73
0

2,895

(3,901)
Percent
Change

-22%

-22%

0%
0%

0%

0%

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

This division is responsible for the general operations of all parks and facilities. This fund also supports beach lifeguard opera-
tions. Operations and maintenance staff agency-wide receive general supervision from this division. Self-sustaining operations
have been mostly funded from the Enterprise Fund.

Revenue comes from lifeguard reimbursements. Operating expenses include miscellaneous items for uniform storage, beach
lifeguard supplies and operations, safety equipment, office supplies and contract services.


43
Parks
Position
Resources

Director of Parks
Assistant Director of Parks
Administrative Services Manager
Administrative Specialist
Administrative Services Assistant Manager
Assistant Parks Manager
Total
11-12
Actual

1
2
1
0
1
1
6
12-13
Actual

1
3
1
1
1
0
7
13-14
Approved

1
3
1
1
1
0
7
14-15
Projected

1
3
1
1
1
0
7
Change

0
0
0
0
0
0
0
44
Account Title



Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin
12-13
Actual

0

0

203,053
257,821
7,584

468,458

(468,458)
13-14
Approved

35,000

35,000

230,472
131,472
0

361,944

(326,944)
-934%
14-15
Proposed

75,000

75,000

237,975
70,560
0

308,535

(233,535)
-311%
Amount
Change

40,000

40,000

7,503
(60,912)
0

(53,409)

93,409
Percent
Change

114%

114%

3%
-46%

-15%

-29%
The Planning division has two full-time staff; neither will receive longevity increases in the upcoming budget year.

This division is responsible for the long-range and strategic planning and development of the park system as well as land man-
agement. These tasks are accomplished by working with Commissioners and staff from all divisions in order to provide the
most comprehensive and cost effective designs for the construction and reconstruction of parks and facilities. This division must
also stay informed about community issues and public responses to its various plans.

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


45
Position
Resources

Director of Planning
Assistant Director of Planning
Resource Planning Manager
Senior Planning Manager
Land Resource Manager
Total
11-12
Actual

1
1
1
1
0
4
12-13
Actual

1
0
0
0
1
2
13-14
Approved

1
0
0
0
1
2
14-15
Projected

1
0
0
0
1
2
Change

0
0
0
0
0
0
46
Recreation
Account Title

Outdoor Programming
Interpretive Programming
Accessibility
Community Recreation


Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin
12-13
Actual

228,747
71,031
0
4,314

304,093

1,499,558
691,141
0

2,190,699

(1,886,606)
-620%
13-14
Approved

284,395
62,600
0
69,000

415,995

1,646,721
817,826
0

2,464,547

(2,048,552)
-492%

14-15
Proposed

315,430
73,010
5,800
111,150

505,390

2,147,445
372,095
0

2,519,540

(2,014,150)
-399%
Amount
Change

31,035
10,410
5,800
42,150

89,395

500,724
(85,601)
0

54,993

34,402
Percent
Change

11%
17%

61%

21%

30%
-55%

2%

-2%
The Recreation division has 22 full-time staff; five will receive longevity increases in the upcoming budget year. Three new
positions have been added to this division under the Community Recreation department as part of the dissolution of the Com-
missions Community Education partnership with the Charleston County School District.

This division is responsible for development of new and exciting programs to ensure the enhancement of the quality of life in
Charleston County. There are multiple departments within this division:
Administrative is responsible for the general support for all Recreation activities and programs;
Outdoor Recreation provides public and custom registration programs and activities to teach outdoor skills such as archery,
on-water skills such as kayaking and stand up paddle boarding (SUP), land-based skills such as biking and wilderness train-
ing. It also offers youth camps during the summer, winter and spring school breaks;
Interpretive Recreation focuses on providing public and custom educational and historical programs. Many custom pro-
grams are provided for schools. The Interpretive department will also see increases in revenue and expenses per the open-
ing of McLeod Plantation;
Accessibility is a new department this year and will focus on offering accessible programs such as special needs dances as
well as interactive and Paralympic events; and
47
Recreation
Community Recreation is renamed this year from the previous Community Education. This department offers youth camps
in rural areas, youth athletics and will introduce new events such as Daddy-Daughter dances and story-telling events.

Revenue will increase by 11% in Outdoor Recreation with new program offerings and fee changes. There will be less water-
based trips; however, Recreation still projects strong revenue from custom contracts. Outdoor is also projecting increased reve-
nue from archery programs and camp revenues. Interpretive Recreation revenues project a 17% increase based on strong actual
trends in environmental education programs and with the opening of McLeod Plantation. The new programs offered by the Ac-
cessibility and Community Recreation departments also increases the revenue for the upcoming budget.

Operating expenditures include various small equipment and miscellaneous expenses in order to provide public and custom
programs, contract services, facility rental expenses and equipment rentals.

There are no budgeted transfers for the upcoming fiscal year.
48
Recreation
Position
Resources

Director of Recreation
Assistant Director of Recreation Programs
Assistant Director of Community Recreation
Community Recreation Program Manager
Community Recreation Manager
Community Recreation Specialist
Administrative Assistant Manager
Outdoor Recreation Program Manager
Outdoor Recreation Coordinator
Rural Recreation Specialist
Rural Recreation Youth Athletics Coordinator
Stewardship & Interpretive Manager
Environmental Education Coordinator
Environmental Education Specialist
Natural History Interpretation Specialist
Cultural History Interpretive Coordinator
Natural History Interpretation Coordinator
Total
11-12
Actual

1
1
1
1
0
0
1
0
1
1
2
3
1
1
1
1
1
1
1
19
12-13
Actual

1
1
1
1
0
0
1
1
0
1
2
3
1
1
1
1
1
1
1
19
13-14
Approved

1
1
1
1
0
0
1
1
0
1
2
3
1
1
1
1
1
1
1
19
14-15
Projected

1
1
1
1
3
3
1
1
0
1
2
0
1
1
1
1
1
1
1
22
Change

0
0
0
0
3
3
0
0
0
0
0
(3)
0
0
0
0
0
0
0
3
Enterprise Fund

Overview
Boat Landings
Cooper River Marina
McLeod Plantation
Mount Pleasant Pier
Skatepark

50
Overview
Enterprise Funds are established to account for operations that are financed and operated in a business-like manner.
The Commissions intent is that the costs of providing goods and services to the general public on a continuing ba-
sis are financed or recovered primarily through user charges and fees. The Commission has 17 enterprise funds and
pays the salaries of 89 full-time employees.
Enterprise Fund
12%
1%
11%
1%
14%
25%
13%
12%
8%
2% 1%
Revenue Sources Resale
Vending
Equipment Rentals
Fleet Rentals
Facility Rentals
Beach Rentals
Gate Admissions
Water Feature
Campground & Cottages
Holiday Festival of Lights
Services
Operations Programming
Miscellaneous
Sponsorships
Group Services
59%
41%
0%
Expenditures
Personnel
Operating
Capital
51
Overview
Account Title

Resale/Concessions
Vending
Equipment Rentals
Fleet Rentals
Facility Rentals
Beach Rentals
Gate Admissions
Water Feature
Services
Miscellaneous
Sponsorships
Group Services


Personnel
Operating
Capital

Total Expenditures
Profit Margin

Transfers In
Transfers Out

12-13
Actual

1,332,460
5,206
48,330
54,037
1,336,572
63,792
1,782,847
3,477,717
1,839,955
1,504,460
27,638
916,004
0
12,229
218,899
132,705

12,752,851

7,830,871
5,384,839
37,297

13,253,007
(500,156)
-4%

70,006
67,876

(498,026)
13-14
Approved

1,315,570
5,543
43,711
64,037
1,393,686
85,192
1,941,007
3,773,205
1,866,838
1,740,021
22,822
1,052,705
0
5,450
268,500
91,800

13,670,087

8,116,983
5,457,081
130,500

13,704,564
(33,757)
0%

7,971,741
7,937,614

(350)
14-15
Proposed

1,698,315
5,870
54,520
75,140
1,590,895
102,445
2,211,930
3,568,145
1,874,280
1,702,030
27,470
1,084,440
7,450
1,750
313,500
83,750

14,401,930

8,587,240
5,981,875
30,000

14,599,115
(197,185)
-1%

1,132,625
2,513,360

(1,577,920)
Amount
Change

382,745
327
10,809
11,103
197,209
17,253
270,923
(205,060)
7,442
(37,991)
4,648
31,735
7,450
(3,700)
45,000
(8,050)

731,843

470,257
524,794
(100,500)

894,551
(163,428)

(6,839,116)
(5,424,254)

(1.577.570)
Percent
Change

29%
6%
25%
17%
14%
20%
14%
-5%
0%
-2%
20%
3%

-68%
17%
-9%

5%

6%
10%
-77%

7%
484%

-86%
-68%

450,734%
Enterprise Fund
52
Overview
The Enterprise Budgets contain multiple types of revenue streams and recognizes an overall increase of 4%. Revenue in-
creases are expected from resale/concessions, vending, gate admissions, services, sponsorships and the following types of
rentals: equipment, fleet, beach and facilities. Revenue increases will also be seen with the addition of the Skatepark and
McLeod Plantation. Decreases in revenues are expected from water features, the Holiday Festival of Lights, miscellaneous
income and Group Services.

Transfers in includes the transfer from the Holiday Festival of Lights to reimburse individual parks for their staffs salaries
for the days they will spend working at the light show rather than at their base facilities. The remaining transfers in are
budgeted to eliminate interfund transactions that have occurred. Transfers in will decrease by 86% due to a decrease in in-
terfund transactions.

Personnel expenses include those that are employee related such as: salaries, wages, benefits, training and uniforms and will
increase with the addition of staff related to the two new parks, reclassification of salaries during Fiscal Year 2013-2014
and additional expenses related to Retirement contribution increases. Retirement is now budgeted at 10.9%, rather than the
previous 10.6%, contribution per salary. Other Post Employment Benefits (OPEB) expenses are also included in this budget.
This will be the second year OPEB expenses are included in individual Enterprise budgets.

The budget does not include a cost of living increase; additionally, a 1.4% increase as recommended by Evergreen Solutions
to maintain a competitive pay plan starting July 2014, has not been included. One transfer position from the General Agency
Operating Fund and three new positions are included in the upcoming fiscal year; one has transferred to the Park & Recrea-
tion Enterprise budget per the addition of the new Race, Runs and Fitness department, two have been added to the McLeod
Plantation budget per its opening and one has been added to the Skatepark budget per its opening. Furthermore, 28 employ-
ees will be receiving longevity increases throughout the fiscal year.

Operating expenditures include any expense not personnel-related, such as: office supplies, maintenance, contract services,
contract services, rentals, utilities, and miscellaneous expenses. Increased operating expenses will be seen with the operation
of two new facilities, the Skatepark and McLeod Plantation. Operating expenses will also increase with the repairs and
maintenance of new and existing parks and facilities.

Capital expenses for the FYE 2015 budget will be the Holiday Festival of Lights displays construction. Capital will de-
crease, however, as expenses that meet or exceed the Capitalization Threshold will be recorded in the Capital Improvement
Program Fund.

Transfers out represents the reimbursement of staff salaries for days worked at the Holiday Festival of Lights. The Cooper
River Marina will receive a transfer for its pumpout boat and the remaining transfers are budgeted to eliminate interfund
transactions that have occurred. Transfers out will decrease by 68% due to a decrease in interfund transactions.

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

Enterprise Fund
54
Kiawah Beachwalker Park, located on the west end of Kiawah Island, offers ocean frontage and a river view, along with the
only public beach access on beautiful Kiawah Island. The park is operated through a cooperative agreement between Kiawah
Development Partners, Charleston County Council and the Charleston County Park & Recreation Commission. Lifeguards are
on duty seasonally along a beachfront designated swimming area. The Commission is fully responsible for the maintenance and
upkeep of Beachwalker.
8 Beachwalker Dr, Kiawah Island, SC, 29455
Enterprise Fund
23%
13%
65%
Revenue Sources
Resale
Beach Rentals
Gate Admissions
78%
22%
Expenditures
Personnel
Operating
Capital
55
Account Title

Resale/Concessions
Beach Rentals
Gate Admissions


Personnel
Operating
Capital

Total Expenditures

Net Income/(Loss)
Profit Margin

Transfers In
Transfers Out


12-13
Actual

38,824
22,320
118,812

179,956

138,307
41,607
0

179,914

42
0%

6,211
0

6,253

13-14
Approved

40,911
21,180
120,041

182,132

186,954
54,488
0

241,442

(59,310)
-33%

297,837
0

238,527

14-15
Proposed

46,250
25,710
132,780

204,740

196,840
57,145
0

253,985

(49,245)
-24%

18,660
0

(30,585)

Amount
Change

5,339
4,530
12,739

22,608

9,886
2,657
0

12,543

10,065

(279,177)
0

(269,112)
Percent
Change

13%
21%
11%

12%

5%
5%

5%

-17%

-94%

-113%
Enterprise Fund
56
Beachwalker County Park has two full-time staff; neither will receive longevity increases in the upcoming budget year.

Transfers are budgeted to reimburse the salaries of full-time employees who worked at the Holiday Festival of Lights as well as
eliminate interfund transfers that have occurred.

Revenue is received from gate vehicular admissions, food and sundry sales, and beach rentals of umbrellas and chairs. All three
revenue streams are projected to increase.

Operating expenses include office supplies, various small equipment items, contract services, custodial supplies, miscellaneous
park maintenance and repair costs, equipment rentals, resale costs and park-wide utility fees.

Enterprise Fund
57
Attendance
Numbers

Visitors
Vehicles

Position
Resources

Park Manager I
Operations Manager
11-12
Actual

87,050
25,900

11-12
Actual

1
0
12-13
Actual

93,594
27,726

12-13
Actual

1
1
13-14
Projected

92,555
26,984

13-14
Projected

1
1
14-15
Projected

98,860
30,037

14-15
Projected

1
1
Change

6,305
3,053

Change

0
0

Enterprise Fund
58
Boat Landings
Account Title



Personnel
Operating
Capital

Total Expenditures

Transfers In
Transfers Out

12-13
Actual

0

0

0
0
0

0

0
0

0
13-14
Approved

0

0

0
0
0

0

1,054
0

1,054
14-15
Proposed

0

0

0
0
0

0

1,055
0

1,055
Amount
Change

0

0

0
0
0

0

1
0

1
Percent
Change

0%

0%
Enterprise Fund
59
Boat Landings
The Commissions boat landings are not individually affiliated with any revenue or expenditures. Expenditures for the boat
landings are recorded in the General Agency Maintenance budget; there are 19 boat landings agency-wide.

Transfers are budgeted to eliminate interfund transactions that have occurred.
Enterprise Fund
60
Caw Caw Interpretive Center is rich in natural, cultural and historical resources, Caw Caw was once part of several rice planta-
tions and home to enslaved Africans who applied their technology and skills in agriculture to carve the series of rice fields out
of cypress swamps. Caw Caw opened to the public on January 28th, 2000, offering an interpretive center with exhibits and dis-
plays highlighting the historical, cultural and environmental treasures of the 643 acre site. Caw Caw also features over six miles
of trails, over 1,400 feet of elevated boardwalks through wetlands, education programs ranging from pre-school to college lev-
el, historic rice fields, two classroom facilities and impoundments managed for wildlife.
5200 Savannah Highway, Ravenel, SC 29470
Enterprise Fund
51%
33%
16%
Revenue Sources
Resale
Gate Admissions
70%
30%
Expenditures
Personnel
Operating
Capital
61
Account Title

Resale/Concessions
Gate Admissions


Personnel
Operating
Capital

Total Expenditures

Net Income/(Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

9,152
6,869
3,464

19,485

153,656
51,181
0

204,837

(185,352)
-951%

0
0

(185,352)
13-14
Approved

11,688
6,094
5,100

22,882

154,676
65,974
0

220,650

(197,678)
-864%

1,677,127
0

1,479,359
14-15
Proposed

10,740
7,000
3,500

21,240

171,780
74,870
0

246,650

(225,410)
-1,061%

118,490
0

(106,920)
Amount
Change

(948)
906
(1,600)

(1,642)

17,104
8,896
0

26,000

(27,732)

(1,558,637)

(1,586,279)
Percent
Change

-8%
15%
-31%

-7%

11%
13%

12%

14%

-92%

-107%
Enterprise Fund
62
Caw Caw Interpretive Center has two full-time staff; neither will receive longevity increases in the upcoming budget year.


Revenue is received from individual and group park admission fees, food and sundry sales, and a race named Where the Wild
Things Run 5K. Admissions revenue is expected to increase this year; however, resale and event revenue will decrease per prior
actuals.

Photograph courtesy of Robbie Silver
Enterprise Fund
63
Attendance
Numbers

Visitors

Position
Resources

Park Manager I
Maintenance Specialist III
11-12
Actual

12,048

11-12
Actual

1
1
12-13
Actual

12,919

12-13
Actual

1
1
13-14
Projected

12,401

13-14
Projected

1
1
14-15
Projected

12,490

14-15
Projected

1
1
Change

89

Change

0
0

Enterprise Fund
64
Cooper River Marina
The Cooper River Marina was constructed by the federal government within the confines of the Charleston Naval Base and
features 170 slips. The Commission owns the marina, the adjoining degaussing pier and 16 acres of property. The marina fea-
tures long-term and transient deep water slips, shore side and slip side pump out service, a climate-controlled captains lounge,
laundry facilities, showers and restrooms, gated security, boatyard storage, VHF Channel 16 monitoring and resale items within
the office building.
1010 Juneau Avenue, North Charleston, SC 29405
Enterprise Fund
71%
29%
Expenditures
Personnel
Operating
Capital
3%
93%
4%
Revenue Sources
Resale
Vending
Facility Rentals
Services
65
Cooper River Marina
Account Title

Resale/Concessions
Vending
Facility Rentals
Services


Personnel
Operating
Capital
Depreciation

Total Expenditures

Net Income/(Loss)
Profit Margin

Transfers In
Transfers Out


12-13
Actual

21,040
1,417
637,762
27,638

687,857

289,870
107,668
0
273,610

671,148

16,709
2%

2,130
0

18,838
13-14
Approved

23,007
1,135
612,190
22,822

659,154

292,846
107,261
100,000
0

500,107

159,047
24%

75,729
2,502,290

(2,267,514)
14-15
Proposed

23,000
1,560
656,970
27,470

709,000

308,400
124,540
0
0

432,940

276,060
39%

4,660
262,840

17,880
Amount
Change

(7)
425
44,780
4,648

49,846

15,554
17,279
(100,000)

(67,167)

117,013

(71,069)
(2,239,450)

2,285,394
Percent
Change

0%
37%
7%
20%

8%

5%
16%
-100%

-13%

74%

-94%
-89%

-101%
Enterprise Fund
66
Cooper River Marina
The Cooper River Marina has three full-time staff; none will receive longevity increases in the upcoming budget year.

Transfers in are budgeted for salary reimbursement for staff who work the Holiday Festival of Lights as well as grant money
transferred from the Special Revenue fund for the pump out boat.

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


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

Enterprise Fund
67
Cooper River Marina
Attendance
Numbers

Occupancy

Position
Resources

Park Manager I
Assistant Manager
11-12
Actual

96%

11-12
Actual

1
1
1
12-13
Actual

96%

12-13
Actual

1
1
1
13-14
Projected

96%

13-14
Projected

1
1
1
14-15
Projected

97%

14-15
Projected

1
1
1
Change

1%

Change

0
0
0
Enterprise Fund
68
Enterprise Fund
Account Title



Personnel
Operating
Capital

Total Expenditures

Transfers In
Transfers Out

12-13
Actual

0

0

0
0
0

0

0
0

0
13-14
Approved

0

0

0
0
0

0

1,161
0

1,161
14-15
Proposed

0

0

0
0
0

0

1,160
0

1,160
Amount
Change

0

0

0
0
0

0

(1)
0

(1)
Percent
Change

0%

0%
8424 Pine Landing Rd, Edisto Island, SC 29438
69
Edisto Island County Park does not have any revenue or direct expenditures affiliated with it. The maintenance of this property
is recorded under the General Agency Maintenance budget. There have been programs at this site such as Explore your Park-
lands.

The future county park consists of 307 acres off of Pine Landing Road on Edisto Island. It offers creek frontage with a portion
of the site being heavily forested and a portion in agricultural fields. The time frame for development has not yet been devel-
oped.

Enterprise Fund
70
Folly Beach County Park totals 137.9 acres and offers approximately 900 feet of guarded beach, restrooms, outdoor showers, a
1,200 square foot beach accessible rental facility and a snack bar. During the 2011-2012 fiscal year, the park was closed due to
heavy erosion to the beach and parking lot. The park was reopened at the end of fiscal year 2012-2013 after staff worked close-
ly with engineers and natural resource agencies to make repairs.
1100 West Ashley Avenue, Folly Beach, SC 29439
Enterprise Fund
9%
21%
12%
58%
Revenue Sources
Resale
Facility Rentals
Beach Rentals
Gate Admissions
73%
27%
Expenditures
Personnel
Operating
Capital
71
Account Title

Resale/Concessions
Beach Rentals
Facility Rentals
Gate Admissions
Miscellaneous


Personnel
Operating
Capital

Total Expenditures

Net Income/(Loss)
Profit Margin

Transfers In
Transfers Out


12-13
Actual

42
55
3,800
816
4,622
50

9,385

784
23,524
0

24,308

(14,923)
-159%

12,655
0

(2,268)
13-14
Approved

9,958
21,470
23,500
158,650
0
0

213,578

140,318
42,504
0

182,822

30,756
14%

350,187
0

380,943
14-15
Proposed

23,895
31,965
54,570
154,820
0
0

265,250

175,900
63,760
0

239,660

25,590
10%

5,220
62,120

(31,310)
Amount
Change

13,937
10,495
31,070
(3,830)
0
0

51,672

35,582
21,256
0

56,838

(5,166)

(344,967)
62,120

(412,253)
Percent
Change

140%
49%
132%
-2%

24%

25%
50%

31%

-17%

-99%

-108%
Enterprise Fund
72
Folly Beach County Park has two full-time staff; one will receive a longevity increase in the upcoming budget year.

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

Revenue is received from food and sundry sales, gate vehicular admissions, shelter reservations, security guard revenue for
shelter reservations and beach rentals of umbrellas and chairs. All revenue streams, except gate admissions, are expected to in-
crease.


Enterprise Fund
73
Attendance
Numbers

Visitors
Vehicles

Position
Resources

Park Manager II
Assistant Manager
11-12
Actual

35,395
11,668

11-12
Actual

1
1
1
12-13
Actual

401
135

12-13
Actual

0
1
1
13-14
Projected

99,582
33,194

13-14
Projected

0
1
1
14-15
Projected

90,061
31,163

14-15
Projected

0
1
1
Change

(9,521)
(2,031)

Change

0
0
0

Enterprise Fund
74
Folly Beach Fishing Pier, completed in September 1995, stretches 1,045 feet into the Atlantic Ocean and is the second longest
on the east coast. The pier is 25 feet wide and is 23 feet above sea level. A 7,500 square foot diamond shaped platform with a
1,400 square foot covered shelter is located at the end of the pier. The pier also features a 10,000 square foot building with re-
strooms, a gift and tackle shop, rod rentals and Locklears Beach City Grill Restaurant, which is leased to an independent oper-
ator.
101 East Arctic Avenue, Folly Beach, SC, 29439
Enterprise Fund
67%
2%
9%
19%
3%
Revenue Sources
Resale
Vending
Equipment Rentals
Facility Rentals
Gate Admissions
49%
51%
Expenditures
Personnel
Operating
Capital
75
Account Title

Resale/Concessions
Vending
Equipment Rentals
Facility Rentals
Gate Admissions
Miscellaneous


Personnel
Operating
Capital
Depreciation

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out


12-13
Actual

736,721
1,535
25,555
104,490
205,967
29,136
750

1,104,154

643,565
562,934
0
1,271

1,207,770

(103,616)
-9%

13,630
0

(89,986)
13-14
Approved

695,330
2,051
23,860
104,046
204,562
30,600
0

1,060,449

560,677
544,402
0
0

1,105,079

(44,630)
-4%

162,920
0

118,290
14-15
Proposed

810,630
1,810
28,760
105,920
227,840
37,600
0

1,212,560

585,610
618,180
0
0

1,203,790

8,770
1%

68,125
0

76,895
Amount
Change

115,300
(241)
4,900
1,874
23,278
7,000
0

152,111

24,933
73,778
0
0

98,711

53,400

(94,795)
0

(41,395)
Percent
Change

17%
-12%
21%
2%
11%
23%

14%

4%
14%

9%

-120%

-58%

-35%
Enterprise Fund
76
Folly Beach Fishing Pier has five full-time staff; one will receive a longevity increase in the upcoming budget year.

Transfers in are budgeted for salary reimbursement for staff who work the Holiday Festival of Lights as well as to eliminate
interfund transactions that have occurred.

Revenue is received from food and sundry sales, gate vehicular admissions, fishing rod rentals, Locklears restaurant lease,
vending and various program registrations. All revenue streams, except vending, are expected to increase.

Enterprise Fund
77
Attendance
Numbers

Visitors

Position
Resources

Park Manager II
Assistant Park Manager
Operations Manager
11-12
Actual

283,396

11-12
Actual

1
1
2
1
12-13
Actual

292,885

12-13
Actual

1
1
2
1
13-14
Projected

306,947

13-14
Projected

1
1
2
1
14-15
Projected

303,889

14-15
Projected

1
1
2
1
Change

(3,058)

Change

0
0
0
0

Enterprise Fund
78
Isle of Palms County Park was developed and opened to the public in 1996 in response to public demand for improved beach
access in the East Cooper area. The park features boardwalks and accessible ramps to the beach, restrooms, dressing areas, a
sand volley-ball court, 500 feet of lifeguarded swimming, outdoor showers, beach rentals, a retail area and childrens play area.
1-14th Avenue, Isle of Palms, SC, 29451
Enterprise Fund
21%
10%
69%
Revenue Sources
Resale
Vending
Beach Rentals
Gate Admissions
75%
25%
Expenditures
Personnel
Operating
Capital
79
Account Title

Resale/Concessions
Vending
Beach Rentals
Gate Admissions
Miscellaneous


Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

84,813
268
41,417
269,842
200

396,540

284,875
94,231
0

379,106

17,434
4%

20,076
0

37,510
13-14
Approved

97,383
273
42,542
261,556
0

401,754

305,524
93,257
0

398,781

2,973
0%

20,715
0

23,688
14-15
Proposed

98,220
280
44,770
318,020
0

461,290

306,595
103,835
0

410,430

50,860
11%

7,580
320,170

(261,730)
Amount
Change

837
7
2,228
56,464
0

59,536

1,071
10,578
0

11,649

47,887

(13,135)
320,170

(285,418)
Percent
Change

1%
3%
5%
22%

15%

0%
11%

3%

1,611%

-63%

-1,205%
Enterprise Fund
80
Isle of Palms County Park has three full-time staff; one will receive a longevity increase in the upcoming budget year.

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

Revenue is received from food and sundry sales, gate vehicular admissions, vending, and beach rentals of umbrellas and chairs.
All revenue streams are expected to increase.


Enterprise Fund
81
Attendance
Numbers

Visitors
Vehicles

Position
Resources

Park Manager II
Assistant Manager
11-12
Actual

149,488
57,412

11-12
Actual

1
1
1
12-13
Actual

147,124
56,825

12-13
Actual

1
1
1
13-14
Projected

156,202
58,900

13-14
Projected

1
1
1
14-15
Projected

160,041
60,852

14-15
Projected

1
1
1
Change

3,839
1,952

Change

0
0
0

Enterprise Fund
82
James Island County Park is the most diverse park in our county park system. The park hosts the Holiday Festival of Lights, a
124 space RV campground and primitive area, ten vacation cottages along the Stono River marsh, the Climbing Wall, an 18-
hole disc golf course, Splash Zone waterpark, rental facilities, bike and boat rentals, a dog park and a variety of special events.
The Holiday Festival of Lights has been recognized around the world; it was featured as the only U.S. event in Moscows Festi-
val of Festivals, recognized by Coastal Living as One of the Top 10 Holiday Celebrations, ranked by the American Bus As-
sociation as One of the Top 100 Events in the Nation and was most recently named One of the Top 20 Events in the South-
east by the Southeastern Tourism Society.
861 Riverland Dr, Charleston, SC 29412
Enterprise Fund
3%
4%
14%
34%
30%
14%
Revenue Sources
Resale
Vending
Fleet Rentals
Facility Rentals
Gate Admissions
Water Feature
53%
47%
1%
Expenditures
Personnel
Operating
Capital
83
Account Title

Resale/Concessions
Vending
Fleet Rentals
Facility Rentals
Gate Admissions
Water Feature
Miscellaneous


Personnel
Operating
Capital
Depreciation

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

20,577
940
25,633
153,324
214,123
765,841
1,839,955
1,504,460
698,003
1,965

5,244,821

2,614,067
2,267,784
37,297
46,401

4,965,549

279,272
5%

0
67,876

191,396
13-14
Approved

27,667
907
30,586
160,506
219,539
827,828
1,866,838
1,740,021
769,397
0

5,643,289

2,627,193
2,326,084
30,500
0

4,983,777

659,512
12%

0
2,367,104

(1,707,592)
14-15
Proposed

22,830
1,080
26,240
181,280
215,780
780,570
1,874,280
1,702,030
778,165
0

5,582,255

2,682,920
2,391,635
30,000
0

5,104,555

477,700
9%

24,550
267,950

234,300
Amount
Change

(4,837)
173
(4,346)
20,774
(3,759)
(47,258)
7,442
(37,991)
8,768
0

(61,034)

55,727
65,551
(500)
0

120,778

(181,812)

24,550
(2,099,154)

1,941,892
Percent
Change

-17%
19%
-14%
13%
-2%
-6%
0%
-2%
1%
0

-1%

2%
3%
-2%
0

2%

-28%

-89%

-101%
Enterprise Fund
84
James Island County Park has 28 full-time staff; eight will receive longevity increases in the upcoming budget year.


Revenue is received from multiple sources including food and sundry sales, vending, gate admissions, fleet rentals of bikes and
boats, shelter rentals, waterpark admissions and sales, reservations within the campground and cottages, the Holiday Festival of
Lights, portable Climbing Wall rentals, public and custom programs at the Climbing Wall and Challenge Course as well as mul-
tiple special events such as the Lowcountry Cajun Festival, Reggae Concert Series, East Coast Paddlesports and Outdoor Festi-
val, Charleston Sprint Triathlon Series, Green Fair and the Summer Entertainment Series.

park maintenance and repair costs, equipment rentals, resale costs, transportation costs for the portable wall, waterpark chemi-
cals, the Holiday Festival of Lights displays construction costs and park-wide utility fees.

Transfers out are budgeted for the reimbursement of staff salaries who have worked the Holiday Festival of Lights as well as to
eliminate interfund transactions that have occurred.
Enterprise Fund
85
Attendance
Numbers

Visitors
Water Feature
HFOL Visitors
HFOL Vehicles
* Actual

Position
Resources

General Manager
Assistant General Manager
Operations Manager JICP
Food & Beverage Manager
Campground Manager
Assistant Campground Manager
Maintenance Superintendent
Outdoor Rec Coordinator Wall
Outdoor Rec Coordinator Land
Total
11-12
Actual

329,321
82,674
224,726
58,475

11-12
Actual

1
1
3
1
1
1
1
1
3
7
4
2
1
1
28
12-13
Actual

340,818
82,670
211,233
56,305

12-13
Actual

1
1
3
1
1
1
1
1
3
7
4
2
1
1
28
13-14
Projected

336,896
86,725
215,737*
56,733*

13-14
Projected

1
1
3
1
1
1
1
1
3
7
4
2
1
1
28
Change

3,839
1,952
10,787
2,837

Change

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
14-15
Projected

160,041
60,852
226,524
59,570

14-15
Projected

1
1
3
1
1
1
1
1
3
7
4
2
1
1
28

Enterprise Fund
86
2662 Mullet Hall Road, Johns Island, SC, 29455
Johns Island County Park consists of 738 acres and boasts beautiful forested areas along with large agricultural fields; Mullet
Hall Equestrian Center exists within this future county park. This facility opened for public use in April 2001 and hosts com-
petitive horse shows of every breed and discipline, dog shows and exhibitions, dog agility events and festivals. The 60-acre
equestrian center features four permanent show rings, a large lunging area, two barns with water and electric with a total of 196
stalls, a horse washing area, two tent pads with water and electricity for temporary stalls and campsites.
Enterprise Fund
34%
2%
48%
4%
12%
Revenue Sources
Resale
Equipment Rentals
Facility Rentals
Gate Admissions
63%
37%
Expenditures
Personnel
Operating
Capital
87
Account Title

Resale
Equipment Rentals
Facility Rentals
Gate Admissions
Miscellaneous


Personnel
Operating
Capital
Depreciation

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

64,092
3,200
90,504
7,951
17,455
1,980

185,182

240,827
131,863
0
2,181

374,871

(189,689)
-102%

0
0

(189,689)
13-14
Approved

68,975
2,725
98,283
8,824
33,773
0

212,580

238,982
155,051
0
0

394,033

(181,453)
-85%

890,736
0

709,283
14-15
Proposed

76,840
5,400
106,660
9,180
25,775
0

223,855

272,615
159,410
0
0

432,025

(208,170)
-93%

144,425
0

(63,745)
Amount
Change

7,865
2,675
8,377
356
(7,998)
0

11,275

33,633
4,359
0
0

37,992

(26,717)

(746,311)
0

(773,028)
Percent
Change

11%
98%
9%
4%
-24%

5%

14%
3%

10%

15%

-84%

-109%

Enterprise Fund
88
Johns Island County Park has three full-time staff; none will receive longevity increases in the upcoming budget year.


Revenue is received from food and sundry sales, trail ride revenues, rentals of jump equipment, a tractor and stalls, grounds fees
for horses and dogs, campsite rentals, shaving sales, park rentals for horse shows and special events such as the Harvest Festival
and the Mullet Haul and Lowcountry Half Trail Marathon & 5K races.

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

Enterprise Fund
89
Attendance
Numbers

Number of Show Days

Position
Resources

Park Manager
Assistant Manager
11-12
Actual

56

11-12
Actual

1
1
1
12-13
Actual

28

12-13
Actual

1
1
1
13-14
Projected

55

13-14
Projected

1
1
1
14-15
Projected

37

14-15
Projected

1
1
1
Change

(18)

Change

0
0
0

Enterprise Fund
90
1400 Highway 41, Mount Pleasant, SC 29466
Laurel Hill is a 746.65 acre future-park that is being leased from Wells Fargo, the trustee for the former owner, for a period of
up to 99 years. The lease stipulates passive park use as per the former 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.
Enterprise Fund
87%
13%
Revenue Sources
Facility Rentals
29%
71%
Expenditures
Personnel
Operating
Capital
91
Account Title

Facility Rentals
Recreational Programming
Miscellaneous


Personnel
Operating
Capital

Total Expenditures

Profit Margin

Transfers In
Transfers Out

12-13
Actual

5,057
0
0

5,057

0
9,222
0

9,222

(4,164)
-82%

0
0

(4,164)
13-14
Approved

9,400
0
1,700

11,100

11,663
22,528
0

34,191

(23,091)
-208%

5,092
0

(17,999)
14-15
Proposed

6,800
1,000
0

7,800

7,040
17,095
0

24,135

(16,335)
-209%

1,990
0

(14,345)
Amount
Change

(2,600)
1,000
(1,700)

(12,708)

(4,623)
(5,433)
0

(2,056)

6,756

(3,102)
0

3,654
Percent
Change

-28%

-100%

-78%

-40%
24%

-6%

-29%

-61%

-20%
Enterprise Fund
92
Laurel Hill Plantation has no full-time staff.


Revenue is received primarily from facility reservations and projects revenue from a new race called the Lowcountry Masters
Classic 5K.

Operating expenses include various small equipment items, contract services, custodial supplies, miscellaneous park mainte-
nance and repair costs, equipment rentals and park-wide utility fees.
Enterprise Fund
94
Account Title


Total Available

Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

0

0

0
0
0

0

0

0
0

0
13-14
Approved

0

0

0
0
0

0

0

0
1,091

1,091
14-15
Proposed

0

0

0
0
0

0

0

0
3,250

3,250
Amount
Change

0

0

0
0
0

0

0

0
2,159

2,159
Percent
Change

198%

198%
Enterprise Fund
1750 East Ashley Ave, Folly Beach, SC 29439
95
Lighthouse Inlet Heritage Preserve has no full time staff, revenue or expenses; however, Recreation Interpretive staff leads bird
walks and other educational programs at this location.

This site was acquired in part from the United States government and in part as a purchase from a private landowner with the
assistance of several grants. The property consists of 98 acres and is located on the northeast end of Folly Beach with frontage
along the Atlantic Ocean and Lighthouse Inlet. The site became a Heritage Preserve in 2005 through the Department of Natural
Resources Heritage Trust Program.

Enterprise Fund
96
McLeod Plantation
McLeod Plantation was purchased from the Historic Charleston Foundation on February 28, 2011. The 37-acre property fea-
tures a plantation house, row of slave cottages and several agricultural outbuildings. To ensure the protection and preservation
of this site, the Commission has hired consultants with historic preservation expertise to develop a master plan for the property
and prepare plans for stabilization of the structures prior to enabling public access. The master plan was finalized in the Spring
of 2012 and Phase I improvements followed. The park is expected to open within fiscal year 2014-2015. McLeod has been
awarded the Pro Merito, an extension of the Carolopolis Award, given to worthy projects from the Historic Preservation Socie-
ty of Charleston.
325 Country Club Drive, Charleston, SC, 29412
Enterprise Fund
11%
7%
20%
61%
Revenue Sources
Resale
Fleet Rentals
Facility Rentals
Gate Admissions
Miscellaneous
62%
38%
Expenditures
Personnel
Operating
Capital
97
McLeod Plantation
Account Title

Resale
Facility Rentals
Fleet Rentals
Gate Admissions
Miscellaneous


Personnel
Operating
Capital

Total Expenditures

Net Income/(Loss)
Profit Margin

Transfers In
Transfers Out


12-13
Actual

0
0
0
0
255

255

0
8,444
0

8,444

(8,189)
-3,211%

0
0

(8,189)

13-14
Approved

0
0
0
0
0

0

0
8,797
0

8,797

(8,797)

17,941
0

9,144

14-15
Proposed

27,500
48,000
17,930
150,000
1,000

244,430

140,580
84,380
0

224,960

19,470
8%

10,110
0

29,580

Amount
Change

27,500
48,000
17,930
150,000
1,000

244,430

140,580
75,583
0

216,163

28,267

(7,831)
0

20,436
Percent
Change

859%

2,457%

-321%

-44%

223%
Enterprise Fund
98
McLeod Plantation
McLeod Plantation has two full-time staff; neither will receive longevity increases in the upcoming budget year.


The park is projected to open in 2015. Revenue will be received from food and sundry sales, facility reservations, iPod fleet
rentals and photo shoots/filming fees. All revenue streams are expected to increase.

Photograph courtesy of Vanessa Kaufmann
Enterprise Fund
99
McLeod Plantation
Attendance
Numbers

Visitors

Position
Resources

Park Manager II
11-12
Actual

0

11-12
Actual

0
0
12-13
Actual

0

12-13
Actual

0
0
13-14
Projected

0

13-14
Projected

0
0
14-15
Projected

25,000

14-15
Projected

1
1
Change

25,000

Change

1
1

Enterprise Fund
100
Palmetto Islands County Park, purchased in 1976, is a 943-acre park providing visitors with nature trails, boardwalks, bicycle
trails, play equipment, an observation tower, boat and bike rentals, facility rentals, fishing areas, open meadows and Splash
Island waterpark. Nature Island also provides visitors with unique opportunities for nature observation.
444 Needlerush Parkway, Mount Pleasant, SC 29464
Enterprise Fund
3%
1%
8%
18%
65%
5%
Revenue Sources
Resale
Vending
Fleet Rentals
Facility Rentals
Gate Admissions
Water Feature
69%
31%
Expenditures
Personnel
Operating
Capital
101
Account Title

Resale
Vending
Fleet Rentals
Facility Rentals
Gate Admissions
Water Feature
Miscellaneous


Personnel
Operating
Capital
Depreciation

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

Disbursements
12-13
Actual

15,073
362
7,798
44,187
98,727
353,209
20,277
1,429

541,062

746,545
346,307
0
4,275

1,097,127

(556,065)
-103%

3,633
0

(552,432)
13-14
Approved

17,608
357
9,655
41,400
101,706
381,718
56,300
1,200

609,944

766,340
350,553
0
0

1,116,893

(506,949)
-83%

3,291,906
0

2,784,957
14-15
Proposed

15,620
340
8,500
47,355
100,990
371,510
26,725
0

571,040

767,880
348,750
0
0

1,116,630

(545,590)
-96%

507,230
0

(38,360)
Amount
Change

(1,988)
(17)
(1,155)
5,955
(716)
(10,208)
(29,575)
(1,200)

(38,904)

1,540
(1,803)
0
0

(263)

(48,066)

(2,784,676)
0

(2,823,317)
Percent
Change

-11%
-5%
-12%
14%
-1%
-3%
-53%
-100%

-6%

0%
1%

0%

9%

-85%

-101%
Enterprise Fund
102
Palmetto Islands County Park has eight full-time staff; two will receive longevity increases in the upcoming budget year. No
cost of living is included in this budget.

Transfers are budgeted for salary reimbursement for staff who work the Holiday Festival of Lights as well as to eliminate inter-
fund transactions that have occurred.

Revenue is received from food and sundry sales, vending, boat and bike fleet rentals, gate admissions, waterpark admissions
and sales, shelter reservations and special events such as Pet Fest and Yups, Pups & Food Trucks.

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

Enterprise Fund
103
Attendance
Numbers

Visitors
Water Feature

Position
Resources

Park Manager II
Operations Manager
Total
11-12
Actual

149,207
41,074

11-12
Actual

1
1
1
1
1
1
2
8
12-13
Actual

146,258
40,627

12-13
Actual

1
1
1
1
1
1
2
8
13-14
Projected

152,063
44,000

13-14
Projected

1
1
1
1
1
1
2
8
14-15
Projected

149,222
42,000

14-15
Projected

1
1
1
1
1
1
2
8
Change

(2,841)
(2,000)

Change

0
0
0
0
0
0
0
0

Enterprise Fund
104
Mount Pleasant Pier
Part of the Memorial Waterfront Park complex, the 1,250 foot long Mount Pleasant Pier stretches out into the Charleston Har-
bor under the foot of the Arthur Ravenel, Jr. Bridge. The pier, with its foundation created from pared down pilings from the old
Grace Memorial Bridge, now features a 8,100 square foot covered pavilion for hosting dances and other events, shade struc-
tures with swings, a retail and tackle shop, rod rentals and restrooms.
71 Harry Hallman Boulevard, Mount Pleasant, SC 29464
Enterprise Fund
69%
3%
14%
14%
Revenue Sources
Resale
Vending
Equipment Rentals
Gate Admissions
51%
49%
Expenditures
Personnel
Operating
Capital
105
Mount Pleasant Pier
Account Title

Resale
Vending
Equipment Rentals
Facility Rentals
Gate Admissions
Recreational Programming


Personnel
Operating
Capital
Depreciation

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

276,349
684
10,240
0
60,341
59,548

407,162

270,065
266,623
0
2,181

536,688

(129,526)
-32%

0
0

(129,526)
13-14
Approved

259,031
820
11,001
25
61,566
64,957

397,400

279,828
266,045
0
0

545,873

(148,473)
-37%

906,324
0

757,851
14-15
Proposed

298,000
800
11,610
0
61,530
62,665

434,605

289,045
281,620
0
0

570,665

(136,060)
-31%

109,860
0

(26,200)
Amount
Change

38,969
(20)
609
(25)
(36)
(2,292)

37,205

9,217
15,575
0
0

24,792

12,413

(796,464)
0

(784,051)
Percent
Change

15%
-2%
6%
-100%
0%
-4%

9%

3%
6%

5%

-8%

-88%

-103%
Enterprise Fund
106
Mount Pleasant Pier
The Mount Pleasant Pier has two full-time staff; neither will receive longevity increases in the upcoming budget year. No cost
of living is included in this budget.


Revenue is received from food and sundry sales, vending, fishing rod rentals, daily fishing passes, alcohol sales and special
events such as Shaggin on the Cooper and Thursday Night Boogie which are dances on the pier.

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

Enterprise Fund
107
Mount Pleasant Pier
Attendance
Numbers

Visitors

Position
Resources

Park Manager II
11-12
Actual

192,590

11-12
Actual

1
1
12-13
Actual

183,635

12-13
Actual

1
1
13-14
Projected

204,951

13-14
Projected

1
1
14-15
Projected

184,242

14-15
Projected

1
1
Change

(20,709)

Change

0
0

Enterprise Fund
108
Wannamaker County Park, purchased in 1994, offers over 1,015 acres of beautiful woodlands and wetlands, and provides visi-
tors with a variety of activities. The park features facility rentals, kayak storage, open meadows, five acres of lagoons, a play-
ground, splash fountain, bike and boat rentals and access to a beautiful lowcountry Cypress swamp. It also features the Com-
missions largest waterpark, Whirlin Waters Adventure Waterpark.
8888 University Boulevard, North Charleston, SC, 29406
Enterprise Fund
2% 1%
6%
7%
80%
3%
Revenue Sources
Resale
Equipment Rentals
Fleet Rentals
Facility Rentals
Gate Admissions
Water Feature
58%
42%
Expenditures
Personnel
Operating
Capital
109
Account Title

Resale
Fleet Rentals
Equipment Rentals
Facility Rentals
Gate Admissions
Water Feature
Miscellaneous


Personnel
Operating
Capital
Depreciation

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

65,777
20,606
7,835
163,356
199,096
2,358,667
60,540
1,046

2,876,923

1,725,559
1,192,877
0
509,100

3,427,536

(550,613)
-19%

11,671
0

(538,942)
13-14
Approved

64,012
23,796
6,125
171,386
192,079
2,563,659
64,253
0

3,085,310

1,789,638
1,188,518
0
0

2,978,156

107,154
3%

11,955
2,850,020

(2,730,911)
14-15
Proposed

73,200
22,470
8,750
190,240
211,690
2,416,065
99,660
0

3,022,075

1,772,180
1,279,610
0
0

3,051,790

(29,715)
-1%

69,880
0

40,165
Amount
Change

9,188
(1,326)
2,625
18,854
19,611
(147,594)
35,407
0

(63,235)

(17,458)
91,092
0
0

101,344

(136,869)

57,925
(2,850,020)

2,771,076
Percent
Change

14%
-6%
43%
11%
10%
-6%
55%

-2%

-1%
8%

3%

-128%

485%
-100%

-101%
Enterprise Fund
110
Wannamaker County Park has 17 full-time staff; 11 will receive longevity increases in the upcoming budget year. No cost of
living is included in this budget.

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

Revenue is received from food and sundry sales, bike and boat fleet rentals, individual gate and trail admissions, shelter reserva-
tions, jump castle rentals, waterpark admissions and sales and special events such as the African American Heritage Days, Latin
American Festival, Dog Day Afternoon, Yappy Hour, the Summer Entertainment Series and the rUndead 5K.

Operating expenses include office supplies, various small equipment items, waterpark chemicals, contract services, park pass
printing, equipment rentals, park-wide utility fees and resale costs.

Enterprise Fund
111
Attendance
Numbers

Visitors
Water Feature

Position
Resources

General Manager
Operations Manager
Total
11-12
Actual

264,964
150,760

11-12
Actual

1
1
2
1
1
1
4
1
5
17
12-13
Actual

278,595
154,194

12-13
Actual

1
1
2
1
1
1
4
1
5
17
13-14
Projected

281,050
165,000

13-14
Projected

1
1
2
1
1
1
4
1
5
17
14-15
Projected

298,599
155,234

14-15
Projected

1
1
2
1
1
1
4
1
5
17
Change

17,549
(9,766)

Change

0
0
0
0
0
0
0
0
0
0
Enterprise Fund
112
Old Towne Creek County Park is a 71-acre site adjacent to Charlestowne Landing. It was acquired from the Lowcountry Open
Land Trust in 2011. The former farm and equestrian academy has three residences, three barns, and a dock as well as a mixture
of open fields and wooded areas with scenic view along Old Towne Creek. The property is available for rentals.
1400 Old Towne Road, Charleston, SC, 29407
Enterprise Fund
43%
55%
2%
Revenue Sources
Facility Rentals
Miscellaneous
36%
64%
Expenditures
Personnel
Operating
Capital
113
Account Title

Facility Rentals
Miscellaneous


Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

9,290
21,184
0

30,474

0
59,897
0

59,897

(29,423)
-97%

0
0

(29,423)
13-14
Approved

28,000
25,225
4,250

57,475

17,532
38,587
0

56,119

1,356
2%

23,135
0

24,491
14-15
Proposed

15,000
19,000
750

34,750

26,070
47,020
0

73,090

(38,340)
-110%

24,330
0

(14,010)
Amount
Change

(13,000)
(6,225)
(3,500)

(22,725)

8,538
8,433
0

16,971

(39,696)

1,195
0

(38,501)
Percent
Change

-46%
-25%
-82%

-40%

49%
22%

30%

-2,927%

5%

-157%

Enterprise Fund
114
Old Towne Creek County Park has no full time staff.


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

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

Enterprise Fund
115
116
The Park & Recreation Services Enterprise fund is different from the other funds as no one facility is utilized in this fund. This
fund concentrates in the operation of special events, group programming and the daily operations of new facilities. Gold Pass
sales and sponsorships for the agency are recorded in this fund.
Enterprise Fund
14%
1%
51%
1%
26%
7%
Revenue Sources
Resale
Facility Rentals
Gate Admissions
Sponsorships
Group Services
78%
22%
Expenditures
Personnel
Operating
Capital
117
Account Title

Resale
Sponsorship
Group Services
Facility Rentals
Gate Admissions
Miscellaneous


Personnel
Operating
Capital
Depreciation

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

0
218,899
132,705
1,775
18,300
600,303
1,554

973,536

720,400
175,777
0
0

896,177

77,359
8%

0
0

77,359
13-14
Approved

0
268,500
91,800
400
17,400
606,390
0

984,490

726,603
154,639
0
350

881,592

102,898
10%

0
187,184

(84,286)
14-15
Proposed

165,000
313,500
83,750
17,600
18,000
620,620
0

1,218,470

834,585
232,825
0
0

1,067,410

151,060
12%

15,300
1,512,040

(1,345,680)
Amount
Change

165,000
45,000
(8,050)
17,200
600
14,230
0

233,980

107,982
78,186
0
(350)

185,818

48,162

15,300
1,324,856

(1,261,394)
Percent
Change

17%
-9%
4,300%
3%
2%

24%

15%
51%

-100%

21%

47%

708%

1,497%

Enterprise Fund
118
The Park & Recreation Services Enterprise Fund has 13 full-time staff; four will receive longevity increases in the upcoming
budget year. No cost of living is included in this budget.

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

The Park & Recreation Services Enterprise Fund will be adding resale/concession services with the purchase of a food truck.
Other revenue streams include sponsorship revenue, park pass sales, group services picnic and catering event reservations, shel-
ter alcohol application fees and the Lowcountry Masters Classic race.

Operating expenses include office supplies, various small equipment items, contract services, park pass printing, equipment
rentals, park-wide utility fees and resale costs.


Enterprise Fund
119
Position
Resources

Outdoor Recreation Specialist
Festival and Events Manager
Festival and Events Coordinator
Festival and Events Specialist
Fitness & Wellness Program Manager
Fitness & Wellness Coordinator
Operations Food & Retail Coordinator
Park Manager II Enterprise Operations
Total
11-12
Actual

1
1
2
1
0
0
1
2
0
0
8
12-13
Actual

1
1
2
1
1
0
1
2
1
1
11

13-14
Approved

1
1
2
1
0
0
1
2
1
1
10
14-15
Projected

1
1
1
1
1
1
1
2
1
1
13
Change

0
0
1
0
1
1
0
0
0
0
3

Enterprise Fund
120
Account Title



Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

0

0

0
0
0

0

0
0

0
0

0
13-14
Approved

0

0

0
0
0

0

0
0

237,922
0

237,922
14-15
Proposed

0

0

0
0
0

0

0
0

0
0

0
Amount
Change

0

0

0
0
0

0

0

(237,922)
0

(237,922)

Percent
Change

-100%

-100%
Enterprise Fund
The Recreation Enterprise fund does not have personnel, revenues or expenditures. It was previously used to record special
events/programs that took place throughout the agency. However, in 2011, events and programs, as well as staff that worked
them, were moved to individual funds to be appropriately accounted for.
122
Skatepark
The new Skatepark will be constructed in the Charleston Neck area. The site features 26 acres with 3.3 acres of highland; the
site is adjacent to I-26 and overlooks the Ashley River marshes. The former proposed site was located on Meeting Street, close
to where I-26 meets the Arthur Ravenel Jr., Bridge. However, due to various constraints on the Meeting Street property, which
is owned by South Carolina Department of Transportation, the Commission felt it was in its best interest to pursue another
property. The Commission is working with three consultants for the development of the Skatepark and projects its opening dur-
ing fiscal year 2014-2015.
1593 Oceanic Street, Charleston, SC, 29405
Enterprise Fund
23%
6%
45%
26%
Revenue Sources
Resale
Facility Rentals
Gate Admissions
52%
48%
Expenditures
Personnel
Operating
Capital
123
Skatepark
Account Title

Resale
Facility Rentals
Gate Admissions


Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

Disbursements
14-15
Proposed

6,590
100
1,680
7,450
12,570

28,570

49,200
45,025
0

94,225

(65,655)
-230%

0
0

0
12-13
Actual

0
0
0
0
0

0

0
0
0

0

0

0
0

0
13-14
Approved

0
0
0
0
0

0

0
0
0

0

0

0
0

0
Amount
Change

6,590
100
1,680
7,450
12,570

28,570

49,200
58,375
0

94,225

(65,655)

0
0

0
Percent
Change

Enterprise Fund
124
Skatepark
The Skatepark has one full-time staff; this staff member will not receive a longevity increase in the upcoming budget year. No
cost of living is included in this budget.

The park is projected to open in 2015. Revenue will be received from food and sundry sales, facility reservations, admissions
into the park, facility rentals for birthday parties, skate lessons and special events such as the Grand Opening and a Skatepark
Concert Series.

Enterprise Fund
125
Skatepark
Attendance
Numbers

Visitors

Position
Resources

Park Manager II

11-12
Actual

0

11-12
Actual

0

12-13
Actual

0

12-13
Actual

0

13-14
Projected

0

13-14
Projected

0

14-15
Projected

3,200

14-15
Projected

1

Change

3,200

Change

1

Enterprise Fund
126
The Lake House at Bulow is a beautiful lodge situated on 32 acres, including a 22 acre pond, existing trails and a skeet range.
The property was purchased in 2011 with assistance from a Rural Greenbelt Grant. The acreage of this site combined with the
adjacent 1,628-acre previously purchased West Ashley property makes it the largest park in the park system. The Lake House
is available for overnight accommodations and events.
926 Hughes Road, Charleston, SC, 29455
Enterprise Fund
100%
Revenue Sources
Facility Rentals
100%
Expenditures
Personnel
Operating
Capital
127
Account Title

Equipment Rentals
Facility Rentals


Personnel
Operating
Capital

Total Expenditures

Profit Margin

Transfers In
Transfers Out


12-13
Actual

1,500
106,502
0

108,002

2,351
44,673
0

47,024

60,979
56%

0
0

60,979
13-14
Approved

0
127,550
1,000

128,550

18,209
38,043
0

56,252

72,298
56%

0
29,925

42,373
14-15
Proposed

0
160,000
0

160,000

0
52,175
0

52,175

107,825
67%

0
84,990

22,835

Amount
Change

0
32,450
(1,000)

31,450

(18,209)
15,682
0

(2,527)

35,527

55,065

(19,538)
Percent
Change

25%
-100%

24%

-100%
41%

-4%

49%

184%

-46%
Enterprise Fund
128
Enterprise Fund
The Lakehouse at Bulow has no full-time staff.

Revenue is received from reservations of the Lake House.

Operating expenses include various small equipment items, contract services, custodial supplies, miscellaneous park mainte-
nance and repair costs, equipment rentals and park-wide utility fees.

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

Overview
Five Year Forecasts:
Combined
Capital Equipment
Land Acquisition
130
Account Title

Grants
Interest
General Obligation Bonds
Capital Leases
Future Sources


Capital Equipment
Capital Expansion
Facility Repairs & Renovation Program
Land Acquisition

Total Expenditures

Profit Margin

Transfers In
Transfers Out


12-13
Actual

0
7,110
0
725,999
0

733,109

746,589
1,587,972
4,088,125
1,619,219

8,041,905

(7,308,796)
-997%

18,955,837
0

11,647,041
14-15
Proposed

0
0
4,570,000
1,000,000
3,192,000

8,762,000

1,000,000
6,507,000
627,000
1,330,000

9,464,000

(702,000)
-9%

2,673,000
0

1,971,000

13-14
Approved

117,000
0
0
850,000
0

967,000

1,028,400
4,949,906
1,580,310
1,330,000

8,888,616

(7,921,616)
-819%

7,971,741
7,937,614

(7,887,489)
Amount
Change

(117,000)
0
4,570,000
150,000
3,192,000

7,795,000

(28,400)
1,557,094
(953,310)
0

575,384

35,527

(5,928,741)
(7,937,614)

9,892,616
Percent
Change

-100%

18%

806%

-100%
31%
-60%

6%

49%

-66%
-100%

-125%
Overview
131
Overview
To fulfill its mission, the Commission makes ongoing strategic capital investments throughout the park system using an appro-
priate mix of funding sources including bond proceeds and fund balance. The Capital Improvement Program is a roadmap that
guides and provides direction for the Commission with planning and managing agency-wide capital and infrastructure assets.

Capital expenses are those exceeding the capitalization threshold, $25,000. These expenses include capital expansion, land ac-
quisition, capital equipment and the Facility Repairs and Renovation Program (FRRP). Only the FRRP projects exceeding
$25,000 are included in this plan; those under $25,000 remain in the General Agency Maintenance budget.

A five-year Capital Improvement Plan (CIP) is updated annually. Each capital project included in the five-year program has
been recommended, and approved upon adoption, for additional or new funding in the first fiscal year of the plan and/or includ-
ed as a planned project in the remaining four fiscal years. Because of the multi-year nature of the CIP, it is a living document
that outlines a projects past and future. For example, as a project is developed, the amount and timing of expenditures may al-
low budget appropriations to be moved out in the CIP or require the appropriations be accelerated and the budget size increased
or decreased. Therefore, each year, detailed analysis is conducted to ensure that the appropriate levels and types of spending by
projects are understood and captured in the CIP.

For the CIP included in this budget, the Commission employed the fundamentals of outcome based budgeting in evaluating and
recommending projects and funding. These basic principles include:
Begin the process with divisions closing and/or updating prior year capital projects and identifying new capital or funding
needs;
Identify and develop other capital needs based on citizen, legislative, administration priorities and regional issues;
Recommend a CIP that completes existing projects and appropriately funds new projects or costs within available funding
levels;
Continuance of fiscal processes to require funding resources are budgeted in a manner that maximizes their use first;
Assure management of assets in keeping with best practices while preserving the existing tax base; and
Position the Commission for the future through good financial stewardship and by outlining a realistic CIP with existing
resources.
132
Combined
Category
FYE 2015
Proposed
FYE 2016
Forecast
FYE 2017
Forecast
FYE 2018
Forecast
FYE 2019
Forecast
Total
Capital Equipment 1,000 1,000 1,000 1,000 1,000 5,000
Capital Expansion 6,507 250 300 4,000 - 11,057
Facility Repairs and Renovations Program 627 950 - - 250 1,827
Land Acquisition 1,330 - - - - 1,330
Total 9,464 2,200 1,300 5,000 1,250 19,214
Funding Sources
Intergovernmental/Grants 637 250 - - - 887
Existing Bond Issues 4,570 - - - - 4,570
Capital Equipment Lease 1,000 1,000 1,000 1,000 1,000 5,000
Transfers from General Agency 65 - - - - 65
Transfers from Enterprise - - - - - -
Future Sources 3,192 950 300 4,000 250 8,692
Total 9,464 2,200 1,300 5,000 1,250 19,2214
Amounts in thousands
133
Capital Equipment
Capital Equipment
FYE 2015
Proposed
FYE 2016
Forecast
FYE 2017
Forecast
FYE 2018
Forecast
FYE 2019
Forecast
Total
Capital Equipment Purchases 1,000 1,000 1,000 1,000 1,000 5,000
Funding Sources
Intergovernmental/Grants - - - - - -
Existing Bond Issues - - - - - -
Capital Equipment Lease 1,000 1,000 1,000 1,000 1,000 5,000
Transfer from General Agency - - - - - -
Transfers from Enterprise - - - - - -
Future Sources - - - - - -
Total 1,000 1,000 1,000 1,000 1,000 5,000
134
Div/Dept Location Type Description Amount Funding
Fleet Skatepark Startup Vehicle $20.0K Capital Equipment Lease
Fleet Skatepark Startup Golf Cart 7.5K Capital Equipment Lease
Fleet System Replacement 14 Replacement Vehicles 335.0K Capital Equipment Lease
Fleet System Replacement 10 Replacement Carts 96.0K Capital Equipment Lease
Fleet System Replacement 2 Replacement Mowers 60.0K Capital Equipment Lease
Fleet System Replacement 2 Replacement Backhoes 75.0K Capital Equipment Lease
Fleet System Replcement 2 Replacement Pull Behind Reels 10.0K Capital Equipment Lease
Fleet System Replacement 1 Replacement Forklift 55.0K Capital Equipment Lease
Fleet System Replacement 1 Replacement Tractor 45.0K Capital Equipment Lease
IT System
Replacement/
Startup
VoIP Phone System 46.0K Capital Equipment Lease
IT HQ Replacement VoIP Phone System 80.0K Capital Equipment Lease
IT HQ New Network Storage 15.0K Capital Equipment Lease
Parks System New Food truck 90.0K Capital Equipment Lease
Parks James Island County Park New FM Radio Station Equipment 15.0K Capital Equipment Lease
Parks James Island County Park New Hot Cocoa Machine 15.0K Capital Equipment Lease
Parks James Island County Park New Food/Retail Cart 5.0K Capital Equipment Lease
Parks James Island County Park Replacement Plush Toy Stuffing Machine 5.5K Capital Equipment Lease
Recreation System New Small Portable Stage 15.0K Capital Equipment Lease
Safety Folly Beach Lifeguards Replacement
Jet Ski and Trailer Replacement for
FBCD
10.0K Capital Equipment Lease
Total $1.0M
135
Projects Prior* FYE 2015 FYE 2016 FYE 2017 FYE 2018 FYE 2019 Totals
McLeod Phase I Development
1,300 3,323 - - - - 4,623
Skate Park/Design/ Construction
165 2,960 - - - - 3,125
West Ashley Phase I
107 24 - - - - 131
Limehouse Point Master Plan and Site Development
14 25 250 - - - 288
Laurel Hill Master Plan
116 116
Long Savannah - Green Tree Reservoir
- 60 - - - - 60
- - - 300 4,000 - 4,300
Total Capital Expansion
1,586 6,507 250 300 4,000 - 12,643
Funding Sources
Intergovernmental/Grants 121 575 250 - - - 946
Existing Bond Issues 1,465 4,070 - - - - 5,535
Capital Equipment Lease - - - - - - -
Transfer from General Agency - - - - - - -
Transfers from Enterprise - - - - - - -
Future Sources - 1,862 - 300 4,000 - 6,162
Total
1,586 6,507 250 300 4,000 - 12,643
*last quarter of FYE 2014 is estimated

136
Projects Prior* FYE 2015 FYE 2016 FYE 2017 FYE 2018 FYE 2019 Totals
Folly Beach Fishing Pier Pilings Renovation 846 50 - - - - 896
Old Towne Dock Replacement 68 62 - - - - 130
Old Towne Structure Stabilization 94 100 400 - - - 594
Cooper River Marina Electrical Improvements - 30 - - - - 30
James Island County Park Cottage Renovation - 35 - - - - 35
Palmetto Island County Park - Boardwalks & Ramps - 350 - - - - 350
Wannamaker Trail Repair and Resurfacing - - 550 - - - 550
Folly Beach Fishing Pier - Pier Replacement - - - - - 250 250
Total Facility Repairs and Renovations Program 1,008 627 950 - - 250 2,835
Funding Sources
Intergovernmental/Grants - 62 - - - - 62
Existing Bond Issues 1,008 500 - - - - 1,508
Transfers from General Agency - 65 - - - - 65
Future Sources - - 950 - - 250 1,200
Total 1,008 627 950 - - 250 2,835
*last quarter of FYE 2014 is estimated
137
Land Acquisition
Location Prior* FYE 2015 FYE 2016 FYE 2017 FYE 2018 FYE 2019 Total
Laurel Hill Lease 5,200 1,330 - - - - 6,530
Total Land Acquisitions 5,200 1,330 - - - - 6,530
Funding Sources
Intergovernmental/Grants - - - - - - -
Existing Bond Issues 5,200 - - - - 5,200
Transfers from General Agency - - - - - - -
Future Funding Sources - 1,330 - - - - 1,330
Total 5,200 1,330 - - - - 6,530
*last quarter of FYE 2014 is estimated -
138
Debt Service Fund

Debt Service
140
The 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.

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

The Commission annually funds capital equipment items through the use of Capital Lease financing arrangements with local
financial institutions; these leases usually have a 3-5 year maturity.

The total Debt Service Millage revenue for Fiscal Year 2015 is $4,580,395. Debt Service Millage is 1.3 mills with the value of
the mil at $3,523,381.

The Commission is currently working on the next phase of the Capital Improvement Program though a comprehensive invento-
ry of its facilities at current and recently purchased facilities as well as previously authorized projects.
Debt Service Fund
141
Debt Service
Account Title

Millage
Delinquent Taxes
Intergovernmental
TIF Refunds
Bond Proceeds
Bond Premiums
Interest

Total Revenue

Personnel
Operating
Capital
Debt Service

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

3,922,605
479,193
162,560
(181,207)
17,500,000
1,078,925
24,502

22,986,578

0
0
0
4,420,401

4,420,401

18,566,177
81%

0
18,578,925

(12,748)
13-14
Projected

4,476,795
250,000
0
(250,000)
0
0
21,777

4,498,572

0
0
0
4,105,197

4,105,197

393,375
9%

0
0

393,375
14-15
Proposed

4,580,395
250,000
0
(250,000)
0
0
21,600

4,601,995

0
0
0
5,235,675

5,235,675

(633,680)
-14%

0
0

(633,680)
Amount
Change

103,600
0
0
0
0
0
(177)

103,423

0
0
0
1,130,478

1,130,478

(1,027,055)

0
0

(1,027,055)
Percent
Change

2%
0%

2%

28%

28%

-261%

-261%
The Debt Service Fund is used to record payments on General Obligation Bonds, annual appropriations of tax millage and interest.

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

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

Debt Service Fund
144
Account Title

Grant Revenue

Total Available

Personnel
Operating
Capital

Total Expenditures

Net Income/ (Loss)
Profit Margin

Transfers In
Transfers Out

12-13
Actual

303,807.72

303,807.72

0
1,765.30
0

1,765.30

302,042.42
99%

0
302,042.42

0
13-14
Approved

200,729

200,729

0
125,000
0

125,000

75,729
38%

0
75,729

0
14-15
Proposed

637,920

637,920

0
0
0

0

637,920
100%

1,864,630
708,800

1,793,750
Amount
Change

437,191

437,191

0
(125,000)
0

(125,000)

562,191

0
633,071

0
Change

218%

218%

(100%)

(100%)

742%

0
836%
Special Revenue
145
Special Revenue
The Special Revenue Fund is used to record grants or miscellaneous income not assigned to another fund.


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

Transfers out are budgeted to eliminate interfund transactions that have occurred and movement of allocations from the fol-
lowing grants:
Cooper River Marina Pump Out Boat;
2012 Land Water Conservation Fund;
2012 Coastal Access Improvement Funds; and
2 from the 2013 SC National Heritage Corridor Product Development.
147
Summary

Revenue Summary

148

(Projected)
Fund Balance as of June 30, 2014

Revenues:
Ad Valorem Taxes
Intergovernmental
Delinquent Taxes
TIF Refunds
Grants
Capital Leases
Charges and Fees
Interest
GO Bond
Future Sources
Miscellaneous

Total Revenues

Expenses:
Personnel
Operating
Capital
Capital Equipment
Capital Expansion
Land Acquisition
Debt Service
Total Expenses

Transfers In:
HFOL Salary Transfer
Transfers from Special Revenue
Interfund Transfer
Transfer from General Agency
Transfer for FB Renourishment

Transfers Out:
HFOL Salary Transfer
Transfers to CIP
Transfers to FB Renourishment
Interfund Transfer
Transfers to Enterprise (pump out boat)

Projected Balance as of June 30, 2014
General Agency
Budget

9,952,567

12,720,275
88,760
450,000
(550,000)
0
0
505,390
22,500
0
0
195,780

13,432,705

9,349,115
4,018,605
0
0
0
0
0
0
13,367,720

0
0
336,945
0
0

0
65,000
77,850
2,720,040
0

7,491,607
Enterprise
Budget

12,236,882

0
0
0
0
0
0
14,401,930
0
0
0
0

14,401,930

8,587,240
5,981,875
30,000
0
0
0
0
0
14,599,115

73,560
1,460
1,057,605
0
0

73,560
0
0
2,439,800
0

10,658,962
Debt Service
Budget

15,176,786

4,580,395
0
250,000
(250,000)
0
0
0
21,600
0
0
0

4,601,995

0
0
0
0
0
0
0
5,235,675
5,235,675

0
0
0
0
0

0
0
0
0
0

14,543,106
Special Revenue
Budget

(71,053)

0
0
0
0
637,920
0
0
0
0
0
0

637,920

0
0
0
0
0
0
0
0
0

0
0
1,864,630
0
0

0
636,460
0
70,880
1,460

1,722,697
Capital Projects
Budget

8,998,130

0
0
0
0
0
1,000,000
0
0
4,570,000
3,192,000
0

8,762,000

0
0
0
1,000,000
6,507,000
627,000
1,330,000
0
9,464,000

0
636,460
1,971,540
65,000
0

0
0
0
0
0

10,069,130
Summary
149
Revenue Summary
Summary
Fiscal Year 14-15 Proposed Revenues from all funds:

Millage: 17,289,430
Grants: 637,920
Capital Leases: 1,000,000
Charges and Fees: 14,907,320
Interest: 44,100
GO Bond: 4,570,000
Future Sources: 3,192,000
Miscellaneous: 195,780

Total Revenue: 41,836,550
41%
2%
2%
36%
11%
8%
Revenue Sources
Millage
Grants
Capital Leases
Charges & Fees
Interest
GO Bonds
Future Sources
Miscellaneous
150
Summary
Fiscal Year 14-15 Proposed Expenditures from all funds:

Personnel: 17,936,355
Operating: 10,000,480
Capital: 30,000
Capital Equipment: 1,000,000
Capital Expansion: 6,507,000
Facility Repairs and Renovation Program*: 627,000
Land Acquisition: 1,330,000
Debt Service: 5,235,675

Total Expenditures: 42,666,510

The Facility Repairs and Renovation Program reported on this page only include projects that meet or exceed the
$25,000 Capitalization Policy.
42%
24%
2%
15%
2%
3%
12%
Expenditures
Personnel
Operating
Capital
Capital Equipment
Capital Expansion
Land Acquisition
Debt Service
Supplemental Data

Commission History
Personnel Summary
Park District Map
152
Commission History
The Charleston County Park, Recreation and Tourist Commission was created in 1968 as a county special purpose district by an
act of the South Carolina legislature. The original act was amended in 1972, authorizing the Commission to promote Charles-
tons 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 Com-
mission was renamed Charleston County Park & Recreation Commission. The Charleston County Park & Recreation Commis-
sion represents one of the most unique park and recreation agencies in the State of South Carolina.

The Commission has specific areas of responsibility that are defined through our legislative act. It is charged with the responsi-
bility to provide park and recreation services, but not to duplicate services provided by the other municipalities and special recre-
ation districts existing in the area.

One of the prime responsibilities of the Charleston County Park & Recreation Commission is the development of a countywide
park system. These parks are generally of a size and scope that would not be developed by other municipalities and public ser-
vice districts. The park system emphasizes passive activities, outdoor recreation, environmental education, and public beach ac-
cess. Each park facility offers a variety of programming generally directed toward the natural features and characteristics of the
site. The staff and commission of the Charleston County Park and Recreation Commission are committed to maintaining high
standards in the delivery of leisure services and facilities to the citizens of Charleston County.
Supplemental Data
153
Personnel Summary
Position Title

Accounting Technician
Accounts Payable/Payroll Technician
Administrative Services Assistant Manager
Administrative Services Manager
Area Manager
Assistant Campground Manager
Assistant Director of Community Recreation
Assistant Director of Parks
Assistant Director of Recreation Programs
Assistant Manager
Assistant Manager B
Assistant Safety Program Manager
Budget Coordinator
Campground Manager
Capital Grants Administrative Coordinator
Chief Operating Officer
Community Recreation Program Manager
Community Recreation Manager
Community Recreation Manager B
Community Recreation Specialist
Creative Services Manager
Crew Chief
Crew Chief B
Cultural History Interpretive Coordinator
Customer Service Representative

Grade

204
207
205
209
208
210
209
209
214
213
214
214
211
210
209
210
210
209
210
210
207
211
219
212
212
213
207
210
207
208
209
205
Minimum

$28,446
$34,848
$30,437
$40,647
$37,636
$43,898
$40,647
$40,647
$59,724
$55,299
$59,724
$59,724
$47,410
$43,898
$40,647
$43,898
$43,898
$40,647
$43,898
$43,898
$34,848
$47,410
$89,385
$51,202
$51,202
$55,299
$34,848
$43,898
$34,848
$37,636
$40,647
$30,437
Mid-Point

$37,691
$46,173
$40,330
$53,857
$49,867
$58,165
$53,857
$53,857
$79,133
$73,272
$79,133
$79,133
$62,818
$58,165
$53,857
$58,165
$58,165
$53,857
$58,165
$58,165
$46,173
$62,818
$118,436
$67,844
$67,844
$73,272
$46,173
$58,165
$43,173
$49,867
$53,857
$40,330
Enterprise

1

2
1
2
4
1

1

5
1
General Agency

1
1
2
1
1
1
3

2
1
3
1

1
1

1
2
1
1
2
1
3
1
1
1
1
5
Supplemental Data
154
Personnel Summary
Position Title

Division Director
Employment Coordinator
Environmental Education Coordinator
Environmental Education Specialist
Executive Director
Festival and Event Coordinator
Festival and Event Manager
Festival and Event Specialist
Finance Manager
Finance Project Coordinator
Fitness and Wellness Coordinator
Fitness Program Manager
Fleet Supervisor
Food & Retail Coordinator
Food & Retail Manager
General Manager
Graphic Design Coordinator
Group Sales & Sponsorship Coordinator
Human Resources Coordinator
Human Resources Manager
HVAC II
HVAC III
HVAC Supervisor
Interpretive Coordinator
IT Coordinator
IT Manager
Land Resource Manager
Mail Clerk
Maintenance Specialist II A
Maintenance Specialist II B
Grade

216
208
209
207
221
209
212
207
211
209
209
212
210
209
209
210
213
209
208
208
210
205
207
210
209
212
213
211
201
202
205
202
Minimum

$69,661
$37,636
$40,647
$34,848
$106,198
$40,647
$51,202
$34,848
$47,410
$40,647
$40,647
$51,202
$43,898
$40,647
$40,647
$43,898
$55,299
$40,647
$37,636
$37,636
$43,898
$30,437
$34,848
$43,898
$40,647
$51,202
$55,299
$47,410
$21,701
$24,846
$30,437
$24,846
Mid-Point

$92,301
$49,867
$53,857
$46,173
$140,713
$53,857
$67,844
$46,173
$62,818
$53,857
$53,857
$67,844
$58,165
$53,857
$53,857
$58,165
$73,272
$53,857
$49,867
$49.867
$58,165
$40,330
$46,173
$58,165
$53,857
$67,844
$73,272
$62,818
$28,754
$32,921
$40,330
$32,921
Enterprise

1
1
1

1
1

2
2
1
2

14
1
General Agency

7
1
1
1
1

1
1

1

1
1
1
1
1
1
1
1
3
1
1
1

1
2
Supplemental Data
155
Personnel Summary
Position Title

Maintenance Specialist II C
Maintenance Specialist III B
Maintenance Supervisor B
Marketing Coordinator Online Services
Marketing Manager
Marketing Services Coordinator
Mechanic III
Natural History Interpretation Specialist
Office Manager
Operations Manager I
Operations Manager A
Operations Manager B
Operations Manager C
Outdoor Program Manager
Outdoor CoordinatorWater
Outdoor CoordinatorYouth
Outdoor Recreation CoordinatorLand
Outdoor Recreation CoordinatorWall
Outdoor Recreation Specialist
Park & Program Services Manager
Park Manager
Park Manager I
Park Manager II
Park Administrative Specialist
Procurement Coordinator
Procurement Manager
Public Information Coordinator
Receptionist
Recreation Administrative Assistant Manager
Grade

204
206
207
210
209
210
209
212
207
206
207
208
208
208
209
210
212
209
209
209
210
207
208
212
211
212
207
209
211
210
201
205
Minimum

$28,446
$30,437
$34,848
$43,898
$40,647
$43,898
$40,647
$51,202
$34,848
$30,437
$34,848
$37,636
$37,636
$37,636
$40,647
$43,898
$51,202
$40,647
$40,647
$40,647
$43,898
$34,848
$37,636
$51,202
$47,410
$51,202
$34,848
$40,647
$47,410
$43,898
$23,221
$30,437
Mid-Point

$37,691
$40,330
$46,173
$58,165
$53,857
$58,165
$53,857
$67,844
$46,173
$40,330
$43,173
$49,867
$49,867
$49,867
$53,857
$58,165
$67,844
$53,857
$53,857
$53,857
$58,165
$46,173
$49,867
$67,844
$62,818
$67,844
$43,173
$53,857
$62,818
$58,165
$30,767
$40,330
Enterprise

6
5
4
2
1
1

1
1
3
3
2

1
1
1

1
3
5
General Agency

1
1
1
1
1

1
1
1

1

1
1
1
1
1
1
Supplemental Data
156
Personnel Summary
Position Title

Recreation Administrative Manager
Revenue/Purchase Order Manager
Rural Recreation Youth Athletics Coordinator
Safety Compliance Officer
Safety Program Manager
Senior Capital Project Manager
Staff Accountant
Stewardship & Interpretive Manager
Superintendent of Administrative Services
Superintendent of Park & Recreation Services
Volunteer Coordinator

Grade

207
208
209
210
210
212
212
206
212
218
218
207
Minimum

$34,848
$37,636
$40,647
$43,898
$43,898
$51,202
$51,202
$32,568
$51,202
$82,004
$82,004
$34,848
Mid-Point

$46,173
$49,867
$53,857
$58,165
$58,165
$67,844
$67,844
$43,152
$67,844
$108,656
$108,656
$46,173
Enterprise

General Agency

1
1
1
1
1
1
1
1
1
1
1
1
Supplemental Data
158
Supplemental Data
Unit of Government: Charleston County Park & Recreation Commission Preparer: Victoria Jilote
Fund Name: General Agency Phone: 843.762.8065
Proposed Fiscal Year: Fiscal Year 2015 Fax: 843.762.2683
E-Mail: vjilote@ccprc.com

PRIOR
YEAR'S CURRENT PROPOSED PERCENT
ACTUAL BUDGET BUDGET CHANGE*

Positions/Full-time equivalents 94 94 97 4%
BEGINNING BALANCE: 10,228,884.00 9,148,597.00

9,952,567.00 9%

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

12,720,275.00 3%
Delinquent Taxes 1,433,721.00 450,000.00

450,000.00 0%
Tif Refunds

(517,735.00) (450,000.00)

(550,000.00) 22%
Intergovernmental Revenues 424,641.00 88,758.00

88,760.00 0%
Recreation Programming 304,093.00 415,995.00

505,390.00 21%
Interest 10,668.00 18,000.00

22,500.00 25%
Miscellaneous Revenues 102,635.00 120,766.00

195,780.00 62%

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

13,432,705.00 3%

TRANSFERS IN: 0 0

336,945.00

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

13,769,650.00 6%

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

9,349,115.00 6%
Operating Expenses 3,775,464.00 4,161,574.00

4,018,605.00 -3%
Capital 540,840.00 42,339.00

- -100%

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

13,367,720.00 2%

TRANSFERS OUT: 97,944.00 673,888.00

2,862,890.00 325%

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

16,230,610.00 18%

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

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

159
Unit of Government: Charleston County Park & Recreaton Commission Preparer: Victoria Jilote
Fund Name: General Agency Phone: 843.762.8065
REVENUES:
Tif Refunds will increase by 22% as per trends in prior years actuals.
General Agency Recreation Programming will increase 21% with the addition of the Community Recreation Program as per the
dissolution of the Community Education Program with the Charleston County School District. The agency is offering programs
to the rural communities that the Community Education Program no longer does.
Interest income is expected to increase by 25% per the consolidation of accounts and higher interest rates.
Miscellaneous Revenues will increase with increased sales of fixed assets and lumber.

EXPENSES:
Capital will decrease by 100% as expenses that meet or exceed the Capitalization Threshold will be accounted for in the Capital
Improvement Program Fund.

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

TOTAL DISBURSEMENTS:
Total Disbursements will increase by 18% due to the significant increase in Transfers Out.
BUDGET SUMMARY
160
Fund Name: Debt Service Phone: 843.762.8065

PRIOR
ACTUAL BUDGET** BUDGET CHANGE*

Positions/Full-time equivalents 0 0 0

15,176,786.00 6%

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

4,580,395.00 2%
Delinquent Taxes 479,193.00 250,000.00

250,000.00 0%
TIF Refunds (181,207.00) (250,000.00)

(250,000.00) 0%
Intergovernmental 162,560.00 -

-
Bond Proceeds 17,500,000.00 -

-
Bond Premiums 1,078,925.00 -

-
Interest 24,502.00 21,777.00

21,600.00 -1%


4,601,995.00 2%

TRANSFERS IN: - -

-


4,601,995.00 2%

EXPENDITURES:
Personnel Services - -

-
Operating Expenses - -

-
Capital Equipment - -

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

5,235,675.00 28%


5,235,675.00 28%

TRANSFERS OUT: 18,578,925 -

-


5,235,675.00 28%
Supplemental Data
161
Unit of Government: Charleston County Park & Recreaton Commission Preparer: Victoria Jilote
BUDGET SUMMARY
TOTAL EXPENDITURES:
Total Debt Service Expenditures will increase by 28% due to increased principle and interest payments on General Obligation
Bond issuances.

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

162
Fund Name: Enterprise Phone: 843.762.8065

PRIOR

Positions/Full-time equivalents 86 85 89 1%

12,236,882.00 -9%

REVENUES:
Resale 1,332,460.00 1,315,570.00

1,698,315.00 29%
Vending

5,206.00 5,543.00

5,870.00 6%
Equipment Rentals

48,330.00 43,711.00

54,520.00 25%
Fleet Rentals

54,037.00 64,037.00

75,140.00 17%
Facility Rentals 1,336,572.00 1,393,686.00

1,590,895.00 14%
Beach Rentals

63,792.00 85,192.00

102,445.00 20%
Gate Admissions 1,782,847.00 1,941,007.00

2,211,930.00 14%
Water Feature 3,477,717.00 3,773,205.00

3,568,145.00 -5%
Campground & Cottages 1,839,955.00 1,866,838.00

1,874,280.00 0%
Holiday Festival of Lights 1,504,460.00 1,740,021.00

1,702,030.00 -2%
Services

27,638.00 22,822.00

27,470.00 20%

916,004.00 1,052,705.00

1,084,440.00 3%

- -

7,450.00
Miscellaneous

12,229.00 5,450.00

1,750.00 -68%
Sponsorships

218,899.00 268,500.00

313,500.00 17%
Group Services

132,705.00 91,800.00

83,750.00 -9%


14,401,930.00 5%

TRANSFERS IN:

70,006.00 7,971,741.00

1,132,625.00 -86%


15,534,555.00 -28%

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

8,586,240.00 6%
Operating Expenses 5,384,839.00 5,457,081.00

5,982,875.00 10%
Capital Equipment

37,297.00 130,500.00

30,000.00 -77%


14,599,115.00 7%

TRANSFERS OUT:

67,876.00 7,937,614.00

2,513,360.00 -68%


17,112,475.00 -21%
Supplemental Data
163
Fund Name: Capital Improvement Program Phone: 843.762.8065

PRIOR

BEGINNING BALANCE:

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

8,998,130.00 -182%

REVENUES:
Intergovernmental

- -

-
Grants

- 117,000.00

- -100%
Interest

7,110.00 -

-
GO Bonds

- -

4,570,000.00
Capital Leases

725,999.00 850,000.00

1,000,000.00 18%
Future Sources

- -

3,192,000.00

TOTAL ALL REVENUES

733,109.00 967,000.00

8,762,000.00 806%

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

2,673,000.00 -66%


11,435,000.00 28%

EXPENDITURES:
Capital Equipment

746,589.00 1,028,400.00

1,000,000.00 -3%
Capital Expansion 1,587,972.00 4,949,906.00

6,507,000.00 31%
Facility Repairs & Renovation Program 4,088,125.00 1,580,310.00

627,000.00 -60%
Land Acquisition 1,619,219.00 1,330,000.00

1,330,000.00 0%


9,464,000.00 6%

TRANSFERS OUT:

- 7,937,614.00

- -100%


9,464,000.00 -44%
Supplemental Data
164
Supplemental Data

PRIOR
ACTUAL BUDGET** BUDGET CHANGE*


15,176,786.00 6%

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

4,580,395.00 2%
Delinquent Taxes 479,193.00 250,000.00

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

(250,000.00)
Intergovernmental 162,560.00

-

-
Bond Proceeds 17,500,000.00

-

-
Bond Premiums 1,078,925.00

-

-
Interest 24,502.00 21,777.00

21,600.00 -1%


4,601,995.00 2%

TRANSFERS IN:

-

-

-

TOTAL FUNDS AVAILABLE
22,986,578.00

4,498,572.00

4,601,995.00
2%

EXPENDITURES:
Personnel Services

-

-

-
Operating Expenses

-

-

-
Capital Equipment

-

-

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

5,235,675.00 28%


5,235,675.00 28%

TRANSFERS OUT: 18,578,925

-

-

TOTAL DISBURSEMENTS
22,999,326.00

4,105,197.00

5,235,675.00
28%

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

3,099,765.00 2%
Millage required 1.4 1.3 1.3 0%
TAN requested for FY2015

165
ORDINANCE NO. ___1813__

AN ORDINANCE
APPROVING THE BUDGET AND DIRECTING
THE AUDITOR OF CHARLESTON COUNTY
TO LEVY THE NECESSARY MILLAGE AND
THE TREASURER TO COLLECT TAXES
FOR
THE CHARLESTON COUNTY PARK AND RECREATION COMMISSION
FOR FISCAL YEAR 2014-2015,
AND AUTHORIZING THE ISSUANCE OF A
TAX ANTICIPATION NOTE IN THE AMOUNT OF $3,000,000.

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

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

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

Section 1.
That the findings contained in this Ordinance are approved and confirmed in all respects.

Section 2.
That the General Fund budget of the Charleston County Park and Recreation Commission in the amount of $13,727,677 is hereby ap-
proved by Charleston County Council.

Section 3.
The Auditor of Charleston County shall levy 4.1 mills for operating expenditures and 1.3 mills for debt service for the Commission in the
year 2013, and the Treasurer shall collect upon all taxable property within the boundaries of the District during the fiscal year beginning
July 1, 2013, and ending June 30, 2014.

Section 4.
The $923,110 difference between the $13,632,145 in budgeted expenditures and the $12,709,035 in budgeted ad valorem taxes consists of
other available funding sources.

Section 5.
For the purpose of paying in cash for the foregoing and all other general ordinary expenditures of the said Commission for fiscal year
2015, as authorized by this Ordinance, or by any other appropriation ordinance hereafter passed in aforesaid fiscal year, the Charleston
County Treasurer is hereby authorized and directed to use such cash as may from time to time be on hand or in the process of collection,
and to borrow, from time to time as may be necessary on his official note or notes, or other evidence or evidences of indebtedness in antic-
ipation of the collection of evidences of indebtedness in anticipation of the collection of the taxes herein levied; provided that all loans
made from private persons, firms, or corporations shall be made only after three (3) days notice by advertising once in some newspaper
(Contnued on page 166)
Supplemental Data
166
in the County of Charleston and on the best terms possible for the Charleston County Park and Recreation Commission a sum or sums up
to $6,000,000 for the use of the aforementioned Commission and the sum or sums so borrowed shall constitute a valid and prior claim
against the said taxes herein levied and against the aforementioned Special Purpose District; provided, further, that if the net interest cost
is less than eight (8%) percent, the Chairman is authorized to award the loan to the bidder or bidders offering to purchase the notes at the
lowest net interest cost to the County (calculated by computing the total dollar interest cost from the date of issuance to the date of maturi-
ty and deducting there from the amount of the premium offered, if any, over and above the premium amount); and provided, further, that
the said County Treasurer shall be authorized in his discretion to make any such loans from special funds or funds, including sinking
funds, in his hands as County Treasurer, repayment of which shall be secured in the same manner as if made from private persons, or cor-
porations as aforesaid.

Section 6.
By amendment to this Ordinance, Council may adjust appropriation transactions affecting fund total, other than those authorized in Sec-
tion 8.

Section 7.
Monies received from governmental grants shall accrue to the Special Revenue Fund of the Charleston County Park and Recreation Com-
mission set forth in this Budget Ordinance. Should grant funds be applied for or received after the beginning of the budget year, and there-
by not be stated in this Budget Ordinance, then, by passage of a Resolution authorizing the grant application and expenditures by the gov-
erning body of the Charleston County Park and Recreation Commission, the necessary Special Revenue Fund shall be created to provide a
mechanism for the expenditure of these monies.

Section 8.
All monies properly encumbered as of June 30, 2014, shall be added to the Charleston County Park and Recreation Commissions budget
for Fiscal Year 2015. These encumbered monies may be expended only as set forth in their encumbrance except as authorized by the
Charleston County Park and Recreation Commissions governing body.

Section 9.
All monies designated by the Charleston County Park and Recreation Commission as of June 30, 2014, shall be added to the applicable
organizational budget for Fiscal Year 2015. These designated monies may be expended only as set forth in their authorization by the
Commission. Unencumbered appropriations shall remain in the respective funds as unrestricted reserves whose subsequent appropriation
shall be determined by Ordinance.

Section 10.
The Charleston County Park and Recreation Commission shall provide to the appropriate County staff sufficient information to do a mid-
year budget review and shall allow the appropriate County staff to become familiar with the day-to-day operations of the Charleston Coun-
ty Park and Recreation Commission for the limited purpose of better understanding how the Commission functions, and so that County
Council is possessed of all the facts necessary to exercise competent budgetary authority as granted by the Courts.

Section 11.
If any provision of this ordinance or its application to any circumstance is held by a court of competent jurisdiction to be invalid for any
reason, this holding shall not affect other provisions or applications of this ordinance which can be given effect without the invalid provi-
sion or applications of this ordinance which can be given effect without the invalid provision or application, and to this end, the provisions
of this ordinance are declared by Council to be severable.

Section 12.
This Ordinance shall become effective upon Third Reading.

First Reading: May 29, 2014
Second Reading: June 3, 2014
Third Reading: June 17, 2014

Supplemental Data
167
Supplemental Data
Park District Map
Glossary

170
Glossary of Terms
Term

ACCOUNT

AD VALOREM

ADOPTED BUDGET

APPROVED BUDGET

APPROPRIATION

ASSESSED VALUE

ASSETS

BOND

BOND FUNDS

BONDED DEBT

BUDGET

BUDGET CALENDAR

BUDGET DOCUMENT

BUDGET LETTER

BUDGETARY CONTROL

Definition

Identifies an individual asset, liability, expenditure control, and reve-
nue control or fund balance.

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

The amended and approved budget becomes the adopted budget after
formal motion from the Board and Charleston County Council. The
adopted budget takes effect starting July 1st.

The adopted budget as amended and approved by the Board and
County Council and is referred to as the Adopted Budget.

A legal authorization made to incur obligations and make expendi-
tures for specific purposes and are limited to a single fiscal year.

The value set by the County Assessor on real and personal property in
order to establish a basis for levying taxes.

Property owned by a government, which has monetary value.

A written promise to pay a specified sum of money (called the face
value or principal amount) at a specified date or dates in the future
(called the maturity date), together with periodic interest at a specific
rate.

Funds use for the expenditures of major capital projects which are not
financed by other funds.

The proportion of debt represented by outstanding bonds.

A plan. A financial operation embodying an estimate of expenditures
for a given period or purpose and the proposed means of financing
the estimated expenditures.

A schedule of key dates or milestones followed by the Commissions
departments in the preparation, review and administration of the
budget.

The estimate of expenditures and budget resources as set forth on the
estimated sheets, tax levy and financial summary.

A general discussion of the proposed budget as presented in writing
by the budget making authority to the legislative body. The budget
letter should include an explanation of the principal budget items, an
outline of the Commissions experiences during the past fiscal year
and its financial status at the time of the message and recommenda-
tions regarding the financial policy for the coming period.

The control, monitoring and management of expenditures, revenue
and program performances in accordance with the approved budget.

Glossary
171
Glossary of Terms
CAPITAL ASSETS

CAPITAL IMPROVEMENTS PROGRAM
(CIP)

CAPITAL OUTLAY

CAPITAL PROJECTS

CAPITAL PROGRAM

CHART OF ACCOUNTS

COMMITTEE

CONTINGENCY

CURRENT FUNDS

CURRENT LIABILITIES

CURRENT TAXES

DEBT

DEBT SERVICE

DEBT SERVICE FUND

DELINQUENT TAXES

Assets of significant value and having a useful life of several years.
Capital assets are also called fixed assets.

A plan for capital expenditures to be incurred each year over a fixed
period of years to meet capital needs arising from the long-term work
program.

Expenditures which result in the acquisition of or addition to fixed
assets.

A long-term major improvement or acquisition of equipment or prop-
erty for public use.

A plan for capital expenditures to be incurred each year over a fixed
period of years to meet capital needs arising from the long-term work
program or otherwise. It sets forth each project or other contemplated
expenditure in which the Commission is to have a part and specifies
the full resources estimated to be available to finance the projected
expenditures.

The classification system used by a governmental agency to organize
the accounting for various funds.

A part of the Commission designated to oversee specific portions of
the agency.

An appropriation of funds to cover unforeseen events and emergen-
cies which occur during the fiscal year.

The resources of which are expended for operating purposes during
the current fiscal period.

Liabilities which are payable within a relatively short period of time,
usually no longer than a year.

Taxes levied and becoming due during the current fiscal period, from
the time the amount of the tax levy is first established to the date on
which a penalty for nonpayment is attached.

An obligation resulting from the borrowing of money or from the
purchase of goods or services.

The long-term repayment of principal and interest on borrowed funds
such as bonds.

A fund established to finance and account for the payment of interest
and principal on all general obligation debt, serial and term, other
than that payable exclusively from special assessments and revenue
debt issued for and serviced by a governmental enterprise.

Taxes remaining unpaid on and after the date on which a penalty for
nonpayment is attached. Even though the penalty may be subsequent-
ly waived and a portion of the taxes may be abated or canceled, the
unpaid balances continue to be delinquent taxes until canceled.

Glossary
172
Glossary of Terms
DEPARTMENT

DIVISION

EMPLOYEE BENEFITS

ENTERPRISE FUND

ENCUMBRANCE

EQUIPMENT

EQUIPMENT RESERVE

EXPENDITURE

FACILITY REPAIRS & RENOVA-
TION PROGRAM (FRRP)

FISCAL YEAR

FIXED ASSETS

FTP

FUND

FUND BALANCE

A subdivision or section within an organization dealing with a partic-
ular function and having a specific responsibility.

A group of departments within the Commission that have comparable
duties and responsibilities.

Benefits include retirement, group health, dental and life insurance,
workers compensation and disability insurance.

Funds established to account for operations that are financed and op-
erated in a manner similar to private business enterprises. The Com-
missions intent is that the costs of providing goods and services to
the general public on a continuing basis are financed or recovered
primarily through user charges and fees.

Obligations in the form of purchase orders, contracts or salary com-
mitments which are chargeable to an appropriation and for which a
part of the appropriation is reserved. Obligations cease to be encum-
brances when paid or when the actual liability is set up.

Tangible property of a more or less permanent nature (other than
land, buildings or improvements other than buildings) which is useful
in carrying on operations. Examples include machinery, trucks and
furnishings.

The monies set aside each year to enable large equipment replace-
ments and purchases without additional appropriation requests.

The outflow of funds paid or to be paid for an asset or goods and ser-
vices obtained regardless of when the expense is actually paid.

A program established for plans to repair and renovate current parks
and facilities within the county park system focusing on ADA re-
quirements, electrical, exterior/interior maintenance, boardwalks,
paths, trails, decks, parking lots, roadways, information technology
infrastructure, marine, plumbing and HVAC.

A 12 month period to which the annual operating budget applies and
at the end of which the Commission determines its financial position
and the results of its operations. The Commissions fiscal year runs
July 1 to June 30.

Assets of a long-term character which are intended to continue to be
held or used, such as land, buildings, machinery, furniture and other
equipment.

Full Time Position or employee that works minimum 37.5 hours per
week.

An independent fiscal and accounting entity with a self balancing set
of accounts recording cash and/or other resources together with all
related liabilities, obligations, reserves and equities which are segre-
gated for the purpose of carrying on specific activities of attaining
certain objectives.

The excess of assets of a fund over its liabilities and reserves except
in the case of funds subject to budgetary accounting where, prior to
Glossary
173

GAAP

GASB

GENERAL FUND

GENERAL OBLIGATION BONDS
(G.O. BONDS)

GOAL

GRANT

INTERNAL CONTROL

LEVY

MILLAGE

MISSION STATEMENT

NATURAL RESOURCES MANAGE-
MENT PLAN
the end of a fiscal period, it represents the excess of the period over
its liabilities, reserves and appropriations for the period.

Generally Accepted Accounting Principles.

Governmental Accounting Standards Board.

The main operating fund for administrative tasks and non-enterprise
operations in which the activities are recorded in the General Fund
unless there is a compelling reason to report activity in another fund.
Compelling reasons include Generally Accepted Accounting Princi-
ples, specific legal requirements or requirements for financial admin-
istration.

Bonded debt collateralized by the full faith, credit and taxing power
of the governmental body that issues the bonds.

A statement of broad direction, purpose or intent: the purpose toward
which an endeavor is directed.

A donation or contribution by one governmental unit or other organi-
zation to another unit. The donation or contribution may be made to
aid in the support of a specified purpose, function or general purpose.

A plan of organization for purchasing, accounting and other financial
activities, which among other things provide:
The duties of employees are subdivided so that no single
employee handles a financial action from beginning to
end;
Proper authorization from specific responsible officials
are obtained before key steps in the processing of a
transaction are completed; and
Records and procedures are arranged appropriately to
facilitate effective control.

(Verb) To impose taxes, special assessments or service charges for
the support of governmental activities. (Noun) The total amount of
taxes, special assessments or service charges imposed by a govern-
mental unit.

The tax rate applied to SC real estate and personal property which is
expressed in mills, or millage rate, which is a unit of monetary
value that is always equal to one tenth of one penny, or one thou-
sandth of one dollar. Therefore, a tax rate of 150 mills is equal to
$.150, or 15 cents, tax per one dollar of assessed value. The amount
of revenue which a mill brings into a governmental body, however,
changes based on the value of all assessed property in the taxing area.

The statement of the purpose of an organizationits reason for exist-
ence. It should define the customers, the products and services pro-
duced as well as the geographical location in which the organization
operates.

A plan which identifies natural resource areas and biota as well as
establishes long-term management strategies to protect and enhance
the park district natural resources areas for future generations.
Glossary of Terms
Glossary
174
Glossary of Terms
OBJECTIVE

OPERATING BUDGET

OTHER POSTEMPLOYMENT BEN-
EFITS (OPEB)

PART TIME EMPLOYEE

PERSONNEL SERVICES

PROPOSED BUDGET

RESOURCES

REVENUE

RISK MANAGEMENT

TAX BASE

TAXES

TAX INCREMENT FINANCING
(TIF)
A statement of specific direction, purpose or intent based on the needs
of the community and the goals established for a given program.

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

Benefits an employer offers to retirees as compensation for past ser-
vices that include benefits such as medical, dental, vision, life and
long-term care insurance. The Governmental Accounting Standards
Board (GASB) Statement 45 requires the cost of OPEB to be accrued
as an expense and liability in the accounting period in which it is
earned (during an 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.

An employee scheduled less than 30 hours per week, to a maximum
of 1,559 hours per year.

Payroll expenses such as wages, Social Security, medical and dental
insurance and retirement contributions. The Commission also recog-
nizes training, memberships and uniforms as personnel expenses.

The budget document prior to approval by the Board of Commission-
ers and Charleston County Council.

The actual assets of a governmental unit, such as cash, taxes receiva-
ble, land, buildings, etc. Contingent assets are those such as estimated
revenues applying to the current fiscal year not accrued or collected
and bonds authorized and unissued.

Indicates an increase to a funds assets from monies received from
taxes, user-fees and charges, etc. It does not, however, increase a lia-
bility (ex. Proceeds from a loan) nor does it represent a repayment of
an expenditure already made, a cancellation of certain liabilities or an
increase in contributed capital.

The organized attempt to protect assets against accidental loss in the
most economical manner.

In Charleston County, property taxes are generally based on the value
of land, buildings and site improvements. In some instances, special
value or assessment methods are applied if allowed by law or mandat-
ed by state statutes.

Compulsory charges levied by a governmental unit for the purpose of
financing services performed for the common benefit. This term does
not include specific charges made against particular persons or prop-
erty for current or permanent benefits. Neither does the term include
charges such as sewer fees.

A public financing method used to subsidize development and its
related infrastructure by borrowing against anticipated future taxes.
TIF districts are designated, then, in order to help fund improvements
and stimulate economic growth. The assessed value of property with-
in TIF districts is not separated from other assessed property when
determining the Ad Valorem Millage. During the Fiscal Year, all tax
Glossary
175
Glossary of Terms

TRANSFERS

UNAPPROPRIATED FUND BAL-
ANCE

USER FEES

VISION
millage received on property in Charleston County is remitted to the
Charleston County 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 with-
hold future tax collections until the full amount due to the TIF dis-
tricts is satisfied.

Amounts distributed from one fund to finance activities in another
fund. Shown as a requirement in the originating fund and a revenue in
the receiving fund.

Where the fund balance at the close of the preceding year is not in-
cluded in the annual budget, this term designates that portion of the
current fiscal years estimated revenues which has not been appropri-
ated. Where the fund balance of the preceding year is included, this
term designates the estimated fund balance at the end of the current
fiscal year.

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

Defines an organizations purpose in terms of an organizations val-
ues rather than bottom line measures (guiding beliefs about how
things should be done. It communicates both the purpose and values
of an organization and gives employees direction about how they are
expected to behave and inspires them to do their best as well as
shapes a customers understanding of why they should work with the
organization.
Glossary

FY 2014-2015 Budget Packet

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Charleston County Park & Recreation Commission

Fiscal Year 2014-2015 Budget

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