The annual operating budget, which begins July 1 of each year and ends June 30 of the following year, is the Commission’s financial foundation for providing services to residents. As the county park system grows, we will continue to be sensitive to taxpayer concerns. The budget is made up of several different funds, including a General Agency Fund and an Enterprise Fund. The General Agency Fund relies on revenue from taxes and other sources and accounts for much of the Commission’s operations.
The Commission has a strong interest in self-sufficiency, and over 55% of its operating budget is derived from sources other than taxes. Called the enterprise approach, the Commission has long felt that it is in the public trust to use tax dollars to buy the land and build facilities, but that the people who use these facilities should help pay for operations and maintenance through a system of fees and charges.
The annual operating budget, which begins July 1 of each year and ends June 30 of the following year, is the Commission’s financial foundation for providing services to residents. As the county park system grows, we will continue to be sensitive to taxpayer concerns. The budget is made up of several different funds, including a General Agency Fund and an Enterprise Fund. The General Agency Fund relies on revenue from taxes and other sources and accounts for much of the Commission’s operations.
The Commission has a strong interest in self-sufficiency, and over 55% of its operating budget is derived from sources other than taxes. Called the enterprise approach, the Commission has long felt that it is in the public trust to use tax dollars to buy the land and build facilities, but that the people who use these facilities should help pay for operations and maintenance through a system of fees and charges.
The annual operating budget, which begins July 1 of each year and ends June 30 of the following year, is the Commission’s financial foundation for providing services to residents. As the county park system grows, we will continue to be sensitive to taxpayer concerns. The budget is made up of several different funds, including a General Agency Fund and an Enterprise Fund. The General Agency Fund relies on revenue from taxes and other sources and accounts for much of the Commission’s operations.
The Commission has a strong interest in self-sufficiency, and over 55% of its operating budget is derived from sources other than taxes. Called the enterprise approach, the Commission has long felt that it is in the public trust to use tax dollars to buy the land and build facilities, but that the people who use these facilities should help pay for operations and maintenance through a system of fees and charges.
General Agency Operating Fund Enterprise Fund Capital Improvement Program Fund Debt Service Fund Special Revenue Fund Commissioners Lisa S. King Mattese Lecque, Vice-Chair Andrew Thomas, Secretary- Treasurer Benjamin W. Cooke, Chair Ravi Sanyal Wes Lybrand Theodore L. Teddy Manos Table of Contents Introduction Mission Statement and Core Values Organizational Chart How to Use this Budget
Budget Information Budget Letter Budget Process Budget Calendar Budget Overview
General Agency Operating Fund Overview Administration Administrative Services Capital Projects Executive Finance Human Resources Maintenance Marketing Park & Recreation Services Parks Planning & Resource Management Recreation
Enterprise Fund Overview Beachwalker County Park Boat Landings Caw Caw Interpretive Center Cooper River Marina Edisto Island County Park 5 6 7 8
49 50-52 54-57 58-59 60-63 64-67 68-69 Table of Contents Folly Beach County Park Folly Beach Fishing Pier Isle of Palms County Park James Island County Park Johns Island County Park Laurel Hill Plantation Lighthouse Inlet Heritage Preserve McLeod Plantation Mount Pleasant Palmetto Islands County Park Mount Pleasant Pier North Charleston Wannamaker County Park Old Towne Creek County Park Park & Recreation Services Enterprise Recreation Enterprise Skatepark The Lake House at Bulow
Capital Improvement Program Fund Overview Combined Capital Equipment FY 2014-2015 Proposed Capital Equipment List Capital Expansion Projects Facility Repairs and Renovations Program Land Acquisition
Debt Service Fund Debt Service Overview Debt Service
4 Table of Contents Summary Combined Changes in Fund Balance Revenue Summary Expenditures Summary
Supplemental Data Commission History Personnel Summary Charleston County Budget Submissions Charleston County Budget Ordinance Park District Map
Glossary Glossary of Terms
147 148 149 150
151 152 153-156 158-164 165-166 167
169 170-175
Introduction
Mission Statement and Core Values Organizational Chart How to Use this Budget 6 Mission Statement and Core Values Mission:
The Charleston County Park & Recreation Commission will improve the quality of life in Charleston County by offering a diverse system of park facilities, programs and services. Core Values:
The Commission is committed to a set of Core Values. This effort ensures that we leave some blue up above and some green on the ground. Adopting these important values also ensures a thriving park system for our children and grandchildren. The values are:
Community Enrichment Enriching lives through education and programs; Fun Delivering fun to customers; Leadership Providing professional staff development; Exceptional Customer Service Always focusing on you; Quality Striving for quality throughout the park system; Safety Ensuring safe and secure environments; Health and Wellness Providing and promoting healthy lifestyle opportunities; Accessibility Providing accessibility through affordable options and a variety of offerings; Diversity Fostering a diverse population of vendors, employees and customers; Stewardship Preserving and conserving cultural, natural and historical resources; and Building a Legacy Maintaining a vision for the future while sustaining a healthy park system.
Introduction 7 Introduction Organizational Chart 8 Introduction How to Use This Budget This document outlines the Charleston County Park & Recreation 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 CIP Committee meets to review progress 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 CIP Committee meets to review progress 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
CIP Committee meets to review progress February 2014 CIP Committee meets to review FRRP Projects and funding source issues February 11th CIP Committee meets and reviews CEP applications and establishes funding priorities February 11th Budgets locked for summary and reporting to Commission February 11th Commission report due; Commissioners receive first draft of budget February 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 General Agency Operating Fund
Overview Administration Administrative Services Capital Projects Executive Finance Human Resources Maintenance Marketing Park & Recreation Services Parks Planning & Resource Management Recreation
20 Overview The General Agency Operating Fund is the main operating fund for administrative tasks and non-enterprise opera- tions in which the activities are recorded in the General Fund unless there is a compelling reason to report an activi- ty in another fund. Compelling reasons include certain Generally Accepted Accounting Principles, specific legal requirements or requirements for financial administration. The Commission has 12 General Agency Operating Funds and pays the salaries of 97 full-time employees.
General Agency Operating Fund 70% 30% Expenditures Personnel Operating Capital 95% 1% 4% Revenue Sources Millage Miscellaneous Interest Recreation Programming 21 Overview Account Title
258% General Agency Operating Fund 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.
General Agency Operating Fund 23 Administration Account Title
Ad Valorem Taxes Delinquent Taxes TIF Refunds Intergovernmental Miscellaneous Income
Total Operating Revenue
Personnel Operating Capital
Total Expenditures
Net Income/ (Loss) Profit Margin
Transfers In Transfers Out
Total with Transfers 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. General Agency Operating Fund 24 Administrative Services Account Title
Miscellaneous
Total Operating Revenue
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%
General Agency Operating Fund 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
General Agency Operating Fund 26 Capital Projects Account Title
Miscellaneous Revenue
Total Operating 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.
There are no transfers budgeted for the upcoming fiscal year. General Agency Operating Fund 27 Capital Projects Position Resources
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
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 General Agency Operating Fund 28 Executive Account Title
Miscellaneous Revenue
Total Operating Revenue
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.
There are no transfers budgeted for the upcoming fiscal year. General Agency Operating Fund 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 General Agency Operating Fund 30 Finance Account Title
Interest Miscellaneous
Total Operating Revenue
Personnel Operating Capital
Total Expenditures
Net Income/ (Loss) Profit Margin
Transfers In Transfers Out
Total with Transfers 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% General Agency Operating Fund 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. General Agency Operating Fund 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 General Agency Operating Fund 34 Human Resources Account Title
Miscellaneous Revenue
Total Operating Revenue
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% General Agency Operating Fund 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.
There are no transfers budgeted for the upcoming fiscal year. 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 General Agency Operating Fund 36 Maintenance Account Title
Miscellaneous Revenue
Total Operating Revenue
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.
There are no transfers budgeted for the upcoming fiscal year. General Agency Operating Fund 37 Maintenance Position Resources
Director of Maintenance Assistant Director of Maintenance Administrative Coordinator Administrative Assistant II Maintenance Crew Chief Fleet Manager Mechanic III Maintenance Supervisor Maintenance Specialist II Maintenance Specialist I HVAC III HVAC II Capital Projects Manager Senior Project Manager Senior Admin Assistant Area Manager Total 11-12 Actual
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 General Agency Operating Fund 38 Marketing Account Title
Miscellaneous Revenue
Total Operating Revenue
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.
There are no transfers budgeted for the upcoming fiscal year.
General Agency Operating Fund 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 Administrative Assistant II 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 General Agency Operating Fund 40 Park & Recreation Services Account Title
Miscellaneous Revenue
Total Operating Revenue
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.
General Agency Operating Fund 41 Park & Recreation Services 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 General Agency Operating Fund 42 Parks Account Title
Miscellaneous
Total Operating Revenue
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.
There are no transfers budgeted in the upcoming fiscal year.
General Agency Operating Fund 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 General Agency Operating Fund 44 Account Title
Miscellaneous Revenue
Total Operating Revenue
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% Planning & Resource Management 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.
There are no transfers budgeted in the upcoming fiscal year.
General Agency Operating Fund 45 Planning & Resource Management 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 General Agency Operating Fund 46 Recreation Account Title
Outdoor Programming Interpretive Programming Accessibility Community Recreation
Total Operating Revenue
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 General Agency Operating Fund 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. General Agency Operating Fund 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 Manager Administrative Assistant Manager Administrative Assistant II 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
0 0 0 0 3 3 0 0 0 0 0 (3) 0 0 0 0 0 0 0 3 General Agency Operating Fund Enterprise Fund
Overview Beachwalker County Park Boat Landings Caw Caw Interpretive Center Cooper River Marina Edisto Island County Park 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
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 Recreation Programming 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 Campground & Cottages Holiday Festival of Lights Services Recreation Programming Operations Programming Miscellaneous Sponsorships Group Services
Total Operating Revenue
Personnel Operating Capital
Total Expenditures Total Income/ (Loss) Profit Margin
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 Beachwalker County Park 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 Beachwalker County Park Account Title
Resale/Concessions Beach Rentals Gate Admissions
Total Operating Revenue
Personnel Operating Capital
Total Expenditures
Net Income/(Loss) Profit Margin
Transfers In Transfers Out
Total with Transfers
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 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 Beachwalker County Park 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
Miscellaneous Revenue
Total Operating Revenue
Personnel Operating Capital
Total Expenditures
Transfers In Transfers Out
Total with Transfers 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 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 Recreation Programming 70% 30% Expenditures Personnel Operating Capital 61 Caw Caw Interpretive Center Account Title
-107% Enterprise Fund 62 Caw Caw Interpretive Center Caw Caw Interpretive Center has two full-time staff; neither will receive longevity increases in the upcoming budget year.
Transfers are budgeted to eliminate interfund transactions that have occurred.
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.
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. Photograph courtesy of Robbie Silver Enterprise Fund 63 Caw Caw Interpretive Center 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
-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.
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.
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 Maintenance Specialist II 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 Edisto Island County Park Enterprise Fund Account Title
Miscellaneous Revenue
Total Operating Revenue
Personnel Operating Capital
Total Expenditures
Transfers In Transfers Out
Total with Transfers 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 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.
Transfers are budgeted to eliminate interfund transactions that have occurred. Enterprise Fund 70 Folly Beach County Park 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 Folly Beach County Park Account Title
-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.
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.
Transfers out are budgeted to eliminate interfund transactions that have occurred. Folly Beach County Park Enterprise Fund 73 Attendance Numbers
Visitors Vehicles
Position Resources
Park Manager II Assistant Manager Maintenance Specialist III 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
Folly Beach County Park Enterprise Fund 74 Folly Beach Fishing Pier Folly Beach Fishing Pier, completed in September 1995, stretches 1,045 feet into the Atlantic Ocean and is the second longest 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 Recreation Programming 49% 51% Expenditures Personnel Operating Capital 75 Account Title
-35% Enterprise Fund 76 Folly Beach Fishing Pier 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.
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 77 Attendance Numbers
Visitors
Position Resources
Park Manager II Assistant Park Manager Operations Manager Maintenance Crew Chief 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
Folly Beach Fishing Pier Enterprise Fund 78 Isle of Palms County Park Isle of Palms County Park was developed and opened to the public in 1996 in response to public demand for improved beach access in the East Cooper area. The park features boardwalks and accessible ramps to the beach, restrooms, dressing areas, a sand volley-ball court, 500 feet of 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 Isle of Palms County Park Account Title
-1,205% Enterprise Fund 80 Isle of Palms County Park 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.
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.
Transfers out are budgeted to eliminate interfund transactions that have occurred. Enterprise Fund 81 Isle of Palms County Park Attendance Numbers
Visitors Vehicles
Position Resources
Park Manager II Assistant Manager Maintenance Specialist III 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 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 Campground & Cottages Holiday Festival of Lights Recreation Programming 53% 47% 1% Expenditures Personnel Operating Capital 83 Account Title
Resale/Concessions Vending Fleet Rentals Facility Rentals Gate Admissions Water Feature Campground & Cottages Holiday Festival of Lights Recreation Programming Miscellaneous
Total Operating Revenue
Personnel Operating Capital Depreciation
Total Expenditures
Net Income/ (Loss) Profit Margin
Transfers In Transfers Out
Total with Transfers James Island County Park 12-13 Actual
-101% Enterprise Fund 84 James Island County Park James Island County Park has 28 full-time staff; eight will receive longevity increases in the upcoming budget year.
Transfers in are budgeted to eliminate interfund transactions that have occurred.
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.
Operating expenses include office supplies, various small equipment items, contract services, custodial supplies, miscellaneous 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 James Island County Park 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 Maintenance Supervisor Maintenance Crew Chief Maintenance Specialist I Maintenance Specialist II Maintenance Specialist III 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 Johns Island County Park 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 Recreation Programming 63% 37% Expenditures Personnel Operating Capital 87 Account Title
Johns Island County Park Enterprise Fund 88 Johns Island County Park Johns Island County Park 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 to eliminate interfund transactions that have occurred.
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.
Operating expenses include office supplies, various small equipment items, contract services, custodial supplies, miscellaneous park maintenance and repair costs, equipment rentals and resale costs.
Enterprise Fund 89 Johns Island County Park Attendance Numbers
Number of Show Days
Position Resources
Park Manager Assistant Manager Maintenance Specialist III 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 Laurel Hill Plantation 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 Recreation Programming 29% 71% Expenditures Personnel Operating Capital 91 Laurel Hill Plantation Account Title
-20% Enterprise Fund 92 Laurel Hill Plantation Laurel Hill Plantation has no full-time staff.
Transfers are budgeted to eliminate interfund transactions that have occurred.
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 Lighthouse Inlet Heritage Preserve Account Title
Miscellaneous Revenue
Total Available
Personnel Operating Capital
Total Expenditures
Net Income/ (Loss) Profit Margin
Transfers In Transfers Out
Total with Transfers 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 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.
Transfers are budgeted to eliminate interfund transactions that have occurred. 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
223% Enterprise Fund 98 McLeod Plantation McLeod Plantation has two full-time staff; neither will receive longevity increases in the upcoming budget year.
Transfers are budgeted to eliminate interfund transactions that have occurred.
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.
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. Photograph courtesy of Vanessa Kaufmann Enterprise Fund 99 McLeod Plantation Attendance Numbers
Visitors
Position Resources
Park Manager II Maintenance Specialist III 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 Mount Pleasant Palmetto Islands County Park 3% 1% 8% 18% 65% 5% Revenue Sources Resale Vending Fleet Rentals Facility Rentals Gate Admissions Water Feature Recreation Programming 69% 31% Expenditures Personnel Operating Capital 101 Account Title
-101% Enterprise Fund Mount Pleasant Palmetto Islands County Park 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.
Operating expenses include office supplies, various small equipment items, contract services, custodial supplies, miscellaneous park maintenance and repair costs, waterpark chemicals, equipment rentals, park-wide utility fees and resale costs.
Enterprise Fund Mount Pleasant Palmetto Islands County Park 103 Mount Pleasant Palmetto Islands County Park Attendance Numbers
Visitors Water Feature
Position Resources
Park Manager II Assistant Park Manager Operations Manager Maintenance Supervisor Maintenance Crew Chief Maintenance Specialist II Maintenance Specialist I 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
-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.
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, 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.
Operating expenses include office supplies, various small equipment items, contract services, custodial supplies, miscellaneous park maintenance and repair costs, equipment rentals and resale costs.
Enterprise Fund 107 Mount Pleasant Pier Attendance Numbers
Visitors
Position Resources
Park Manager II Assistant Park Manager 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 North Charleston Wannamaker County Park 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 Recreation Programming 58% 42% Expenditures Personnel Operating Capital 109 Account Title
-101% Enterprise Fund North Charleston Wannamaker County Park 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 North Charleston Wannamaker County Park 111 Attendance Numbers
Visitors Water Feature
Position Resources
General Manager Assistant General Manager Operations Manager Food & Beverage Manager Maintenance Superintendent Maintenance Crew Chief Maintenance Specialist III Maintenance Specialist II Maintenance Specialist I 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 North Charleston Wannamaker County Park 112 Old Towne Creek County Park Old Towne Creek County Park is a 71-acre site adjacent to Charlestowne Landing. It was acquired from the Lowcountry Open Land Trust in 2011. The former farm and equestrian academy has three residences, three barns, and a dock as well as a mixture of open fields and wooded areas with scenic view along Old Towne Creek. The property is available for rentals. 1400 Old Towne Road, Charleston, SC, 29407 Enterprise Fund 43% 55% 2% Revenue Sources Facility Rentals Recreation Programming Miscellaneous 36% 64% Expenditures Personnel Operating Capital 113 Account Title
Old Towne Creek County Park Enterprise Fund 114 Old Towne Creek County Park Old Towne Creek County Park has no full time staff.
Transfers are budgeted to eliminate interfund transactions that have occurred.
Revenue is received from facility reservations, photo shoots and filming and special events such as Art in the Park and Wine Down Wednesdays.
Operating expenses include office supplies, various small equipment items, contract services, custodial supplies, miscellaneous park maintenance and repair costs, equipment rentals and park-wide utility fees.
Enterprise Fund 115 116 Park & Recreation Services Enterprise 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 Recreation Programming Sponsorships Group Services 78% 22% Expenditures Personnel Operating Capital 117 Park & Recreation Services Enterprise Account Title
Enterprise Fund 118 Park & Recreation Services Enterprise 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.
Transfers out are budgeted to eliminate interfund transactions that have occurred.
Enterprise Fund 119 Park & Recreation Services Enterprise Position Resources
Outdoor Recreation Specialist Festival and Events Manager Festival and Events Coordinator Festival and Events Specialist Fitness & Wellness Program Manager Fitness & Wellness Coordinator Food & Beverage Manager Operations Food & Retail Coordinator Park Manager II Enterprise Operations Assistant Parks Manager 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 Recreation Enterprise Account Title
Miscellaneous Revenue
Total Operating Revenue
Personnel Operating Capital
Total Expenditures
Net Income/ (Loss) Profit Margin
Transfers In Transfers Out
Total with Transfers 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 Recreation Programming Operations Programming 52% 48% Expenditures Personnel Operating Capital 123 Skatepark Account Title
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.
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 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 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 The Lake House at Bulow Account Title
-46% Enterprise Fund 128 The Lake House at Bulow 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. Capital Improvement Program Fund
Overview Five Year Forecasts: Combined Capital Equipment FY 2014-2015 Proposed Capital Equipment List Capital Expansion Projects Facility Repairs and Renovations Program Land Acquisition 130 Account Title
Grants Interest General Obligation Bonds Capital Leases Future Sources
Total Operating Revenue
Capital Equipment Capital Expansion Facility Repairs & Renovation Program Land Acquisition
Total Expenditures
Total Income/ (Loss) Profit Margin
Transfers In Transfers Out
Total with Transfers
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. Capital Improvement Program Fund 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 Capital Improvement Program Fund 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 Amounts in thousands Capital Improvement Program Fund 134 FY 2014-2015 Proposed Capital Equipment List 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 Capital Improvement Program Fund 135 Capital Expansion Projects 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
Amounts in thousands Capital Improvement Program Fund 136 Facility Repairs and Renovations Program Amounts in thousands Capital Improvement Program Fund 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 Capital Equipment Lease - - - - - - - Transfers from General Agency - 65 - - - - 65 Transfers from Enterprise - - - - - - - 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 Capital Equipment Lease - - - - - - - Transfers from General Agency - - - - - - - Transfers from Enterprise - - - - - - - Future Funding Sources - 1,330 - - - - 1,330 Total 5,200 1,330 - - - - 6,530 *last quarter of FYE 2014 is estimated - Amounts in thousands Capital Improvement Program Fund 138 Debt Service Fund
Debt Service Overview Debt Service 140 Debt Service Overview 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
-261% The Debt Service Fund is used to record payments on General Obligation Bonds, annual appropriations of tax millage and interest.
The Commission projects an overall increase of $103,423 in revenues.
Principle and interest payments are expected to increase 28% to $5,235,675.
There are no transfers budgeted in the upcoming fiscal year. Debt Service Fund Special Revenue Fund 144 Account Title
Grant Revenue
Total Available
Personnel Operating Capital
Total Expenditures
Net Income/ (Loss) Profit Margin
Transfers In Transfers Out
Total with Transfers 12-13 Actual
303,807.72
303,807.72
0 1,765.30 0
1,765.30
302,042.42 99%
0 302,042.42
0 13-14 Approved
200,729
200,729
0 125,000 0
125,000
75,729 38%
0 75,729
0 14-15 Proposed
637,920
637,920
0 0 0
0
637,920 100%
1,864,630 708,800
1,793,750 Amount Change
437,191
437,191
0 (125,000) 0
(125,000)
562,191
0 633,071
0 Change
218%
218%
(100%)
(100%)
742%
0 836% Special Revenue Special Revenue Fund 145 Special Revenue The Special Revenue Fund is used to record grants or miscellaneous income not assigned to another fund.
Transfers in are budgeted to eliminate interfund transactions that have occurred.
The Commission expects to receive $637,920 in grants during the upcoming fiscal year.
Transfers out are budgeted to eliminate interfund transactions that have occurred and movement of allocations from the fol- lowing grants: Cooper River Marina Pump Out Boat; 2012 Land Water Conservation Fund; 2012 Coastal Access Improvement Funds; and 2 from the 2013 SC National Heritage Corridor Product Development. Special Revenue Fund 147 Summary
Combined Changes in Fund Balance Revenue Summary Expenditures Summary
148 Combined Changes in Fund Balance
(Projected) Fund Balance as of June 30, 2014
Revenues: Ad Valorem Taxes Intergovernmental Delinquent Taxes TIF Refunds Grants Capital Leases Charges and Fees Interest GO Bond Future Sources Miscellaneous
Total Revenues
Expenses: Personnel Operating Capital Capital Equipment Capital Expansion Facility Repairs & Renovation Program Land Acquisition Debt Service Total Expenses
Transfers In: HFOL Salary Transfer Transfers from Special Revenue Interfund Transfer Transfer from General Agency Transfer for FB Renourishment
Transfers Out: HFOL Salary Transfer Transfers to CIP Transfers to FB Renourishment Interfund Transfer Transfers to Enterprise (pump out boat)
Projected Balance as of June 30, 2014 General Agency Budget
10,069,130 Summary 149 Revenue Summary Summary Fiscal Year 14-15 Proposed Revenues from all funds:
Millage: 17,289,430 Grants: 637,920 Capital Leases: 1,000,000 Charges and Fees: 14,907,320 Interest: 44,100 GO Bond: 4,570,000 Future Sources: 3,192,000 Miscellaneous: 195,780
Total Revenue: 41,836,550 41% 2% 2% 36% 11% 8% Revenue Sources Millage Grants Capital Leases Charges & Fees Interest GO Bonds Future Sources Miscellaneous 150 Expenditures Summary Summary Fiscal Year 14-15 Proposed Expenditures from all funds:
Personnel: 17,936,355 Operating: 10,000,480 Capital: 30,000 Capital Equipment: 1,000,000 Capital Expansion: 6,507,000 Facility Repairs and Renovation Program*: 627,000 Land Acquisition: 1,330,000 Debt Service: 5,235,675
Total Expenditures: 42,666,510
The Facility Repairs and Renovation Program reported on this page only include projects that meet or exceed the $25,000 Capitalization Policy. 42% 24% 2% 15% 2% 3% 12% Expenditures Personnel Operating Capital Capital Equipment Capital Expansion Facility Repairs & Renovation Program Land Acquisition Debt Service Supplemental Data
Commission History Personnel Summary Charleston County Budget Submissions Charleston County Budget Ordinance Park District Map 152 Commission History The Charleston County Park, Recreation and Tourist Commission was created in 1968 as a county special purpose district by an act of the South Carolina legislature. The original act was amended in 1972, authorizing the Commission to promote Charles- 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 Assistant II Administrative Manager Administrative Services Assistant Manager Administrative Services Manager Area Manager Assistant Campground Manager Assistant Director of Capital Projects Assistant Director of Community Recreation Assistant Director of Parks Assistant Director of Recreation Programs Assistant General Manager Assistant Manager Assistant Manager B Assistant Park Manager Assistant Parks Manager Assistant Safety Program Manager Budget Coordinator Campground Manager Capital Grants Administrative Coordinator Capital Projects Manager Chief Operating Officer Community Recreation Program Manager Community Recreation Manager Community Recreation Manager B Community Recreation Specialist Creative Services Manager Crew Chief Crew Chief B Cultural History Interpretive Coordinator Customer Service Representative
1 2 1 1 2 1 3 1 1 1 1 5 Supplemental Data 154 Personnel Summary Position Title
Division Director Employment Coordinator Environmental Education Coordinator Environmental Education Specialist Executive Director Festival and Event Coordinator Festival and Event Manager Festival and Event Specialist Finance Manager Finance Project Coordinator Fitness and Wellness Coordinator Fitness Program Manager Fleet Supervisor Food & Beverage Manager Food & Retail Coordinator Food & Retail Manager General Manager Graphic Design Coordinator Group Sales & Sponsorship Coordinator Human Resources Coordinator Human Resources Manager HVAC II HVAC III HVAC Supervisor Interpretive Coordinator IT Coordinator IT Manager Land Resource Manager Mail Clerk Maintenance Specialist I Maintenance Specialist II A Maintenance Specialist II B Grade
1 2 Supplemental Data 155 Personnel Summary Position Title
Maintenance Specialist II C Maintenance Specialist III Maintenance Specialist III B Maintenance Superintendent Maintenance Supervisor Maintenance Supervisor B Marketing Coordinator Online Services Marketing Manager Marketing Services Coordinator Mechanic III Natural History Interpretation Specialist Office Manager Operations Manager I Operations Manager A Operations Manager B Operations Manager C Outdoor Program Manager Outdoor 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
1 1 1 1 1 1 1 1 1 1 1 1 Supplemental Data 158 Charleston County Budget Submissions Supplemental Data Unit of Government: Charleston County Park & Recreation Commission Preparer: Victoria Jilote Fund Name: General Agency Phone: 843.762.8065 Proposed Fiscal Year: Fiscal Year 2015 Fax: 843.762.2683 E-Mail: vjilote@ccprc.com
PRIOR YEAR'S CURRENT PROPOSED PERCENT ACTUAL BUDGET BUDGET CHANGE*
3,099,765.00 2% Millage required 4 4.1 4.1 0% TAN requested for FY2015 3,000,000
159 Charleston County Budget Submissions Unit of Government: Charleston County Park & Recreaton 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 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 Charleston County Budget Submissions Unit of Government: Charleston County Park & Recreation Commission Preparer: Victoria Jilote Fund Name: Debt Service 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*
5,235,675.00 28% Supplemental Data 161 Charleston County Budget Submissions Unit of Government: Charleston County Park & Recreaton Commission Preparer: Victoria Jilote Fund Name: Debt Service Phone: 843.762.8065 Proposed Fiscal Year: Fiscal Year 2015 Fax: 843.762.2683 E-Mail: vjilote@ccprc.com 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 Charleston County Budget Submissions Unit of Government: Charleston County Park & Recreation Commission Preparer: Victoria Jilote Fund Name: Enterprise Phone: 843.762.8065 Proposed Fiscal Year: Fiscal Year 2015 Fax: 843.762.2683 E-Mail: vjilote@ccprc.com
PRIOR YEAR'S CURRENT PROPOSED PERCENT ACTUAL BUDGET BUDGET CHANGE*
17,112,475.00 -21% Supplemental Data 163 Charleston County Budget Submissions Unit of Government: Charleston County Park & Recreation Commission Preparer: Victoria Jilote Fund Name: Capital Improvement Program Phone: 843.762.8065 Proposed Fiscal Year: Fiscal Year 2015 Fax: 843.762.2683 E-Mail: vjilote@ccprc.com
PRIOR YEAR'S CURRENT PROPOSED PERCENT ACTUAL BUDGET BUDGET CHANGE*
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%
TOTAL EXPENDITURES 8,041,905.00 8,888,616.00
9,464,000.00 6%
TRANSFERS OUT:
- 7,937,614.00
- -100%
TOTAL DISBURSEMENTS 8,041,905.00 16,826,230.00
9,464,000.00 -44% Supplemental Data 164 Charleston County Budget Submissions Supplemental Data Unit of Government: Charleston County Park & Recreation Commission Preparer: Victoria Jilote Fund Name: Debt Service 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*
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) Charleston County Budget Ordinance 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