FY 2011-2012 Budget Packet

FY 2011-2012 Annual Budget
General Agency Operating Budget Capital Improvements Program Budget Debt Service Budget Special Revenue Fund Budget Enterprise Operating Budget
Date: April 15, 2011
Commissioners:
Mr. Ravi Sanyal, Chair Mr. Matthew Yelverton, Vice-Chair Mr. Benjamin W. Cooke, Secretary-Treasurer Ms. Lisa Steed King Mr. Mike Surles Ms. Rosemarie West Mr. Mickey S. Whatley
Executive Director:
Mr. Thomas J. ORourke
Mission Statement
The Charleston County Park and Recreation Commission will improve the quality of life in Charleston County by offering a diverse system of Park facilities, Programs and Services.
Values
Charleston County Park and Recreation Commission is making a commitment to a new set of CORE Values. This effort will ensure that we leave some blue up above and some green on the ground. Adopting these important values ensures a thriving park system for your children and grandchildren.
Community Enrichment - Enriching Lives through education and programs. Stewardship - Preserving and conserving cultural, natural and historical resources. Fun - Delivering fun to customers. Diversity - Fostering diverse populations of vendors, employees and customers. Accessibility - Providing accessibility through affordable options and a variety of offerings. Quality - Striving for quality throughout the park system. Health and Wellness - Providing and promoting healthy lifestyle opportunities. Exceptional Customer Service - Always focusing on you. Safety - Ensuring safe and secure environments. Leadership - Providing professional staff development. Building a Legacy - Maintaining a vision for the future while sustaining a healthy park system.
FY 20112012 Budget
Commission History
The Charleston County Park, Recreation and Tourist Commission was created in 1968 as a county special purpose district by an act of the South Carolina legislature. The original act was amended in 1972, authorizing the Commission to promote Charlestons historical and tourist attractions, to create and operate countywide parks and recreation facilities, and to provide technical assistance to existing park and recreation agencies and community groups. In July 1985, the Commissions tourism function was transferred to the Charleston Trident Chamber of Commerce. The Charleston County Park and Recreation Commission represents one of the most unique park and recreation agencies in the State of South Carolina.
The Commission has specific areas of responsibility that are defined through our legislative act. The Commission is charged with the responsibility to provide park and recreation services, but not to duplicate services provided by the other municipalities and special recreation districts existing in the area. One of the prime responsibilities of the Charleston County Park and 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 services districts. The park system emphasizes passive activities, outdoor recreation, environmental education and public beach access. Each park facility offers a variety of programming generally directed toward the natural features and characteristics of the site. Another prime area of responsibility is the delivery of recreation services for areas of the county lacking those services. Charleston County Park and Recreation Commission provides these services through the Community Education Program, a partnership with the Charleston County School District. The staff and commission of the Charleston County Park and Recreation are committed to maintaining high standards in the delivery of leisure services and facilities to the citizens of Charleston County.
Charleston County PRC
Table of Contents
The Budget The Budget Letter Organizational Chart Budget Process Budget Schedule Budget Overview Page # 1 3 4 5 6
Account Summary Budget Summary - All Funds Budget Summary - General Operating Fund Budget Summary - Capital Improvements Fund Budget Summary - Debt Service Fund Budget Summary - Special Revenue Fund Budget Summary - Enterprise Fund 15 16 18 20 22 24
General Fund General Fund Administration Executive Division Administrative Services Marketing Division Human Resources Division Comptroller/Accounting Division Park & Recreation Services Recreation Division Maintenance Division Planning & Resource Management Division Park Operations Division 27 29 30 32 34 36 38 40 42 44 46 48
Capital Improvement Program Capital Improvement Program Capital Planning and Construction Grants Intergovernmental Bond Construction Municipal Lease 51 52 53 54 55 56
FY 20112012 Budget
Table of Contents
Debt Service and Reserves Debt Service Requirements Outstanding Bonded Debt Upcoming Events Special Revenue Fund Special Revenue Fund Enterprise Fund Enterprise Fund Palmetto Islands County Park James Island County Park Wannamaker County Park Johns Island County Park Edisto Island County Park Beachwalker Park Folly Beach County Park Isle of Palms County Park Folly Beach Coast Guard Station Folly Beach Edwin S. Taylor Fishing Pier Cooper River Marina Caw Caw Interpretative Center Mount Pleasant Fishing Pier Recreation Enterprise Park & Recreation Service Enterprise Appendix Personnel Summary Glossary Commissioners Budget Estimation of Changes in Fund Balance Summary of Special Purpose Districts Millage History of Special Purpose Districts Charleston County Ordinance No. 1677 Charleston County PRC Website Information Directions to Charleston County Parks 95 98 101 102 103 104 105 107 109 63 64 66 68 70 72 74 76 78 80 82 84 86 88 90 92 61 Page # 57 58 59
How To Use This Book

This document is organized to provide a picture of the annual budget for Charleston County Park and Recreation Commission. Beginning with the broadest perspective of all funds combined to specific information by division and park. The document is arranged in seven sections:
The Budget Is an executive summary of the budget, highlighting the status of the Commission, its accomplishments and looking ahead to the future. It includes the budget process and an overview of each fund.
Account Summary Has budget summaries for each fund as well as a combined summary for the Commission. Summaries for each fund shows one-year of actual, the current approved budget and the proposed budget with explanations of overages/ shortages.
General Fund Contains detailed information about each division function within Charleston County PRC. Comparative financial and budget data, staffing levels and brief descriptions of changes in the upcoming year.
Capital Improvement Program Contains information about the Fleet/Equipment replacement, Bond Construction and Grants. In the future listing of construction projects will be included.
Debt Service and Reserves Describes the agencys debt service requirements, outstanding debt information and upcoming events for this funding source.
Special Revenue Fund An overview of anticipated grants and special funding sources for programming that does not qualify for inclusion in another fund.
Enterprise Fund Contains detailed information about each park operated by the Commission. Comparative financial and budget data, facility attendance and brief descriptions of changes in the upcoming year.
Appendix Includes a listing of Personnel titles, a Glossary, Commissioner information, website and directions to our Parks and Facilities. The Budget Ordinance from the Charleston County Council, Millage history and our Budget estimation of changes in Fund Balance.
FY 20112012 Budget
This page has been left blank intentionally.
The Budget Letter

To: Members of Charleston County Park and Recreation Commission Members of Charleston County Council Citizens of Charleston County
The Charleston County Park and Recreation Commission is pleased to present this budget for the 2011-2012 fiscal years. This budget represents the fourteenth consecutive year that the Commission has relied on self generated revenue, transfers of available funding between funds, and the use of available fund balance to avoid an increase in money received through property taxes. With this being a reassessment year it has been brought to the attention of the Commission that in order to remain revenue neutral it will be necessary to increase the General Operating millage by .1 mills. The Commission has added that adjustment to the current budget. Our overall budget goal this year was to analyze the percentage increase in spending to insure that future spending does not outpace future revenue. Our plan is to decrease the percentage of spending related to the recent history of spending. With the addition of over 5,000 acres of newly acquired parkland our challenge will be to create a plan that will allow for the future planning and development of the park system. We have been very diligent in recent years in holding the line on new programs and offerings that could drive up the cost of our operations due to economic uncertainty. We feel as if the economic downturn in our economy will continue. While there remains a significant degree of risk in the business climate, we feel there are some areas where we should and must expand in order to serve areas of the community. The financial foundation of our park system is grounded in the enterprise approach. It will be essential to bring on some new programs to insure our own economic growth. The recent Commission focus during the existing fiscal year has been on completing the purchase of park land for future use. The Commission is determined to continue to leverage its funding wherever possible in order to maximize its purchasing power as we have with the recent 30 million dollar bond that will all be paid back within our current millage limits. In addressing our needs, we gave great scrutiny to the level of revenue projected based on estimated attendance at our facilities. As in years past, we will continue efforts to address the needs of the local population who may defer an out of town vacation and become part of the growing staycationers that will take more advantage of the resources available to them in the Charleston area. Imperative to achieving our goals is that we continue to offer the same level of service in the coming year that we have maintained in the past. This means funding the programs and staff at a level that our users expect from their park and recreation system. This will become a greater challenge due to our anticipated reduction in property tax revenue associated with the reduction in real estate values. Commission goals for the coming year revolve around planning. The Commission has agreed to provide assistance in accomplishing a master plan which will provide a roadmap for the foreseeable future. . We have experienced significant growth over the last few years. Attendance and revenue has increased each year. We are proud of this as many businesses have experienced a downturn as a result of a weak economy. CCPRC today is as vibrant as it ever has been. We expect 2011-2012 to continue with that growth. One project that I am particularly interested in highlighting in this budget is the planning for, and stabilization of McLeod Plantation. We are proud that this historic site will now be in the public hands for everyone to enjoy. One of the foundation blocks of CCPRC is our efforts in Historic Preservation. McLeod Plantation will allow us to build upon an already successful interpretation efforts of the agency. By the completion of the 2011-2012 budget year, McLeod Plantation will be in full operation for the citizens to enjoy. As always, the maintenance of our current facilities is our extreme importance. As highlighted in last years budget, most of our park system was built in the 1990s and has been in relatively new condition, requiring little maintenance. As these facilities have aged, there has been an increasing need and cost to keep them in satisfactory condition. This will not change. Current and future maintenance projects are going to increase funding requirements significantly over the next several years. In an effort to fund these projects in the most efficient manner.
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FY 20112012 Budget
The Budget Letter continued...

We are going to continue with our development of a multi-year capital improvement plan to focus on the next generation of revenue producing facilities that can be used to offset the need for future increases in tax revenue. The Commission has been fortunate to have facilities that are in demand by the patrons of the park and recreation system. These programs and facilities generate a significant portion of the revenue that has enabled the Commission to hold the line on increases in its tax millage. Many of these programs and facilities have little room to grow their revenue base beyond where it is at the present time. The additional opportunities made available to the public should increase park attendance and usage, as well let those who use our facilities share in the cost of their operations. Over the past several years, the park and recreation programs have generated slightly more than fifty five percent of the total operating revenue needed to operate the park system. During the next fiscal year we expect to receive word on the selected route of the new I-526 route from James Island to Highway 17. The selected route could have a major impact on the James Island County Park. During this time we will be analyzing and discussing our options for a revised master plan for the park based on the impact of the final selected route. It is our desire to work with both State and Local officials to assist with the transportation needs of the area while maintaining the recreational activities of the park. Over the last several years, the Charleston County Park and Recreation Commission has been budgeting Fund Balance or transfers of funding from other available sources to balance our budget and avoid a request for increased millage. We have been fortunate that upon the final execution of those budgets we have not had to use as much of our reserves as budgeted. This fiscal year we project a deficit in our operations that will be funded by our existing fund balance. We are also going to use fund balance from our Debt Service Fund, that is in excess of that required by our financial policies, to self fund a new capital project. We project that we will have sufficient fund balance in both our operating and debt service funds at the end of fiscal year 2012 to be within the range targeted by Commission policies. The 2011-2012 fiscal year will provide the Charleston County Park and Recreation Commission the continued opportunity to focus on efficient and effective operation of the facilities within our outstanding park system while assessing the need and ability for future growth.. This budget reflects our belief that while the Commission operates many diverse facilities and programs, they are all part of one Park and Recreation System. Each facility or program plays its part in that system. Those facilities and programs that generate a surplus provide funding for those that are intended to meet an identified need of Charleston County. In planning for our future growth we will look to continue to seek opportunities to provide quality recreational opportunities at a reasonable cost to the citizens of Charleston County. With the execution of this budget, we feel that our mission of improving the quality of life in Charleston County will once again be accomplished. We look forward to continuing our positive relationship with Charleston County Council and staff.
Respectfully submitted,
Tom ORourke, Executive Director
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Charleston County Park & Recreation Commission Organizational Structure

Citizens of Charleston County
Charleston County Council
Charleston County Park & Recreation Commission
Executive Director
Executive Chief Operating Officer Administration
Superintendent of Planning Division
Superintendent of Park & Recreation Services
Administrative Services
Human Resources Comptroller
Marketing
Recreation
Operations
Maintenance
Accounting
Call Center Fixed Assets Information Technology Grants
Safety
Procurement
Budget
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Updated 7/1/2010
FY 20112012 Budget
The Budget Process
The Commission used a hybrid zero-based/program oriented budgeting process. Each budgeting unit is given a target funding level based upon the previous years funding level. Any new program or new expenditure must be justified throughout the budgeting process.
The revenue projection for the new fiscal year begins with a zero based approach. The overall goal of the Commission is to maintain a stable level of taxation on the citizens of Charleston County while keeping services and standards high.
The Commission receives public input through surveys, other correspondence, and monthly public commission meetings.
When each budgeting unit has completed their budget proposal to the Executive Director the information is input into a computer system for compilation and analysis. Workbooks are printed and used for review and reference during the budget process.
The budget packet is due to Charleston County April 15, 2011. It is presented to the Countys Finance Committee on June 2, 2111 by the Executive Director.
A Public hearing by Council will be held on June 7, 2011. Charleston County Citizens or any other individuals have the opportunity to attend the Charleston County Council meeting for the second reading of the ordinance to make a formal comment either for or against the proposed budget.
Third reading of Budget Ordinances by Charleston County Council will be on June 16, 2011 for final approval.
Budget maintenance is a year-round activity for the directors and the Commission. In addition to spending controls, and position control review, the Executive Director and the Superintendent of Administrative Services in the form of a Funds Adjustment must approve any unbudgeted expenses. Fund Adjustments of greater than $25,000 require Commission approval. Transfers of any amount in the excess of $25,000 up to $100,000, approval must be sought from the Charleston County Administrator. Fund Adjustments in the excel of $100,000 must have approval from the Charleston County Council.
Since Fiscal year 1995-1996, there has been a mid-year budget review by the Budget Office of Charleston County Government.
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The Budget Schedule
During the past year the Commission participated in numerous budget work sessions and reviewed the Proposed Budget. Numerous budget decisions were brought forward to adopt or amend the proposed budget as originally submitted.
Early July Working copies of the budget are distributed to each Director.
AugustSeptember The divisions and departments organize and complete the working copies of the budget and prepare for the initial budget presentation to the Executive Director.
October Each division, department and park presents a proposed budget to the Executive Director, Associate Executive Director and the Finance Director. Line item analysis begins at this point.
NovemberEarly December Major budget issues and initial budget cuts are addressed.
Late December Final compilation before presentation to the Commission committees.
JanuaryFebruary Committee review of proposed budget. This document represents a modified and balanced version of the divisional requests versus projected revenues. The Proposed Budget is a product of policy. Staff development as proposed by budget requests and Committee reviews.
Late March The budget is adopted by the Commission. At this point it is still subject to County Council review and approval.
Mid-April The adopted Budget goes to County Council for review and approval.
May-June Three readings of the ordinance are to occur during this time frame and any final adjustments are made to the Budget by Council request. Council will hold a Public Meeting on the second reading of the ordinance.
June Budgets are published for staff use.
July 1 The Adopted budget takes effect.
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FY 20112012 Budget
Budget OverviewGeneral Fund

General Operating Fund Revenue Overview. The General Operating Fund revenues total $11,506,808 for FY 2012. This is an increase of $168,022 or 1% from the FY 2011 Budget. Charleston County Park and Recreation Commission receives Ad Valorem Taxes and Recreational Programming Fees to create revenue for the General Fund.
Tax Revenue. Taxes represents 91% of operating revenue for the Commission in the General Fund. The current value of millage that Charleston County Park and Recreation is set at 3.8 mills and the value of one mill is estimated at $2,828,378 for FY 2012. Ad Valorem Taxes include current taxes collected, delinquent taxes, Intergovernmental Revenues and TIF Refunds collected by the Charleston County Treasurers office for the Agency. The Commission approved an increase of 1/10 of a mill to the General Operating Fund in order to ensure revenue neutral after the 2012 reassessment.
General Fund Recreational Programming - 10 Year Trend

1,000,000 800,000 600,000 400,000 200,000 -
Estimate
Recreational Programming. Recreation Programming represents 4% of operating revenue for the Commission. This represents Outdoor Recreation, Interpretive Programming, Community and Environmental Education program fees collected. In FY 2012 Charleston County Park and Recreation Commission entered into a new agreement with the Charleston County School District which decreased the amount of revenue received from the Agency's Community Education department. FY 2012 Outdoor Recreation will increase revenue 1% with Adventure and Explorer camps fees.
12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 -
General Fund Ad Valorem Taxes - 10 Year Trend
Estimate
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Budget OverviewGeneral Fund continued...

Delinquent Taxes. Charleston County Park and Recreation Commission receives taxes collected by the Charleston County Treasurer's Office for Delinquent Taxes from past Fiscal Years paid during the current year.
Intergovernmental Revenue. Charleston County Park and Recreation Commission from time to time contracts with other governmental agencies to perform work or manage contracts for work on their facilities. That work is similar to work we perform on similar facilities owned by the Commission. The Commission is reimbursed for the cost of these projects by the owner of those facilities.
TIF Refunds. There are seven Tax Incremental Financing (TIF) Districts within Charleston County that were created to fund improvements to those areas and stimulate economic growth. The assessed value of property within those districts is not separated from other assessed property when determining the Ad Valorem millage for the Charleston County Park and Recreation Commission. During the Fiscal Year, all tax millage received on property within Charleston County is remitted to Charleston County Park and Recreation Commission, including that allocated for the TIF Districts. At the end of the Fiscal Year, the Charleston County Assessor's Office calculates the value of taxes that should go to the TIF Districts and forwards that amount to the Charleston County Treasurer's Office. The Charleston County Treasurer will then withhold future tax collections from the Charleston County Park and Recreation Commission until the full amount due to the TIF Districts is satisfied. Since the full amount of the tax levy is remitted to the Charleston County Park and Recreation Commission, that amount is shown as budgeted tax millage. The estimated amount of the future tax revenue that will be withheld by the Treasurer's Office for the TIF Districts is recorded at a TIF Refund. The amount of Ad Valorem taxes received by the Agency is the net amount of these two amounts.
Interest Income. Charleston County Park and Recreation Commission receives interest income from Checking and Money Market Accounts. In FY 2006 all interest earned was posted into the General Fund, past years were split with the Enterprise Fund. The decrease of $20,000 in the FY 2011 Budget is due to budgeting based on previous years actual.
Other Income. The Commission uses Other income to record miscellaneous income, and miscellaneous programming. FY2012 shows an increase of $148,460 due to timber resale at undeveloped agency property and new for this year Junior Lifeguard Camps moved to the General Fund from the Beach Parks, to be consistent with the other camps offered by Charleston County PRC.
Sponsorships Income. Charleston County Park and Recreation Commission offers sponsorships to local Businesses to enhance our Special Events. This revenue is used to promote Special Events and the Holiday Festival of Lights at James Island County Park. In FY 2012 sponsorship income will post directly into the Enterprise Fund, not the General Operating fund due to the restructuring of the agencys accounts.
Transfers In. The Transfers In represent income from other funds within the Agency. Included in the FY 2012 Budget is a $400,000 transfer from the Debt Service Fund to the General Fund to maintain and repair facilities within the County Park System.
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FY 20112012 Budget
Budget OverviewGeneral Fund continued...

General Operating Fund Expenditure Overview. The General Operating Fund expenditures for FY 2012 total $12,783,353 excluding transfers to other funds. This is a increase of $412,934 from the FY 2011 Budget. In this budget, Charleston County PRC has looked at where items have been charged in the past and questioned whether or not it was the correct place for the expenditure at this time for the agency. In FY 2012, the agency updated our budgeting process/account structure.
Personnel Services. Personnel Services is the Agency's largest General Fund expenditure, it represents 63% of all operating expenditures. Personnel Services includes Salaries, Wages, Fringe Benefits, Uniforms, and Training for Staff. The General Fund Personnel cost will increase 4% in FY 2012. The Commission completed a Comprehensive Pay Study in FY 2008, and has committed to maintain a competitive placement in the market, regular evaluation and adjustment of the compensation and pay plan is necessary to recruit and retain the best and brightest workforce. During the FY 2011 year the agency continued Division restructuring, creating the Administrative Services (Human Resources, Comptroller, Accounting, Procurement, Budget, Fixed Assets, Information Technology and Grants) and Park & Recreation Services (Marketing, Recreation, Operations, Maintenance, Safety and Call Center). Each Division Director reports to an Superintendent. In FY 2012 the Commission moved five positions to the Enterprise Funds and moved two positions from James Island County Park to the General Agency budget. The agency moved to the South Carolina State Health Insurance Plan July 1, 2010. There are 95 full-time positions in the FY 2012 Budget.
General Fund Personnel Costs - 10 Year Trend

10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 -
Estimate
Operating Expenses. Operating Expenses account for office supplies, repairs, maintenance, professional services, utilities, property insurance, miscellaneous expenses, and equipment rentals/leases. The FY 2012 Budget for Operating Expenses will be $4,207,873 an increase of $186,567 or 4% from the FY 2011 Budget year. The Commissions cost of business expenses increased for utilities, office supplies, and gasoline. In the upcoming year Charleston County PRC has planned to start a twoyear comprehensive study. New for FY 2012 the Ocean Lifeguards/Junior Lifeguard camps will be accounted for the General Operating Fund.
Capital. Equipment purchased through Capital Equipment/Outlay could not be purchased through a leasing option. The Agency uses Capital Outlay to maintain County-wide Parks and Facilities within our system.
Transfers Out. The Transfers Out represent funds from the General Fund to other funds within the Agency. In the FY 2012 budget the Commission commits $60,000 to the City of Folly Beach for funds to be held in escrow for Folly Beach Renourishment each year.
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Budget OverviewCapital Improvement Fund

Capital Improvements Fund Revenue Overview. The Capital Improvement Fund revenues total $31,150,000 for FY 2012. This is an increase of $28,800,000 or 92% from the FY 2011 Budget. Charleston County Park and Recreation Commission receives Intergovernmental funds, Grants, and proceeds from Capital Leases to create revenue for the Capital Improvement Fund. Intergovernmental Revenue. Charleston County Park and Recreation Commission from time to time contracts with other governmental agencies to perform work or manage contracts for work on their facilities. That work is similar to work we perform on similar facilities owned by the Commission. The Commission is reimbursed for the cost of these projects by the owner of those facilities, such as Charleston County's Public Boat Landings.
Grant Revenue. The Agency receives Grants from State and Federal Agencies for improvements to our Parks and Facilities.
Capital Finance. To ease cash flow and to pay for capital items over their expected useful lives, the Agency intends to finance some capital assets using municipal lease financing to be repaid over a three year period. Municipal lease financing will be repaid from millage collected in the Debt Service Fund. Charleston County Park and Recreation Commission has increased its use of funding capital from short term municipal financing from a pay as you go approach. Transfers In. The Transfers In represents a commitment from the Charleston County PRC Commission of $60,000 to the City of Folly Beach to be held in escrow for Folly Beach Renourishment.
Capital Improvements Fund Expenditure Overview. The Capital Improvement Fund expenditures for FY 2012 total $5,039,000, excluding transfers to other funds. This is an decrease of ($5,311,000) from the FY 2011 Budget. Last year we budgeted $6,000,000 for Bond Anticipation Note construction, which the agency will not be doing.
Capital Planning and Construction. Construction projects that are new for FY 2012 and carry over from the previous year.
Grant Expenditures. The Commission anticipates receipts of grants for improvement of existing County Parks. Grants are anticipated to be approximately $200,000.
Capital Outlay, Construction. Charleston County Park and Recreation Commission from time to time contracts with other governmental agencies to perform work or manage contracts for work on their facilities. That work is similar to work we perform on similar facilities owned by the Commission.
Fleet/Equipment Replacement.
There are a large number of capital items due for replacement and new items needed as
the result of growth within the park system. In the upcoming year the Agency will continue to build out of our Wide Area Network Upgrade and replacing network servers. In addition, we will be replacing older items in our motor pool, golf carts, heavy equipment for park maintenance and operations, purchasing recreation, safety, food service equipment, and other capital items to improve the public's enjoyment of the parks.
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FY 20112012 Budget
Budget OverviewDebt Service Fund

Debt Service Fund Revenue Overview. The Debt Service Fund revenues total $5,383,919 for FY 2012. This is a decrease of ($5,931,606) from the FY 2011 Budget. Charleston County Park and Recreation Commission receives Ad Valorem Taxes and Interest to create revenue for the Debt Service Fund. Taxes. Ad Valorem Taxes increases reflects the normal growth for tax collections, based on the assessed value of property. The current value of millage that Charleston County Park and Recreation is set at 1.9 mills and the value of one mill is estimated at $2,764,970 for FY 2012. The Commission approved to move 1/10 of a mill to the General Operating Fund decreasing the Debt Service Fund millage in FY 2009 and in FY 2010. Interest Income. Charleston County Park and Recreation Commission receives interest income from Checking and Money Market Accounts. TIF Refunds. There are seven Tax Incremental Financing (TIF) Districts within Charleston County that were created to fund improvements to those areas and stimulate economic growth. The assessed value of property within those districts is not separated from other assessed property when determining the Ad Valorem millage for the Charleston County Park and Recreation Commission. During the Fiscal Year, all tax millage received on property within Charleston County is remitted to Charleston County Park and Recreation Commission, including that allocated for the TIF Districts. At the end of the Fiscal Year, the Charleston County Assessor's Office calculates the value of taxes that should go to the TIF Districts and forwards that amount to the Charleston County Treasurer's Office. The Charleston County Treasurer will then withhold future tax collections from the Charleston County Park and Recreation Commission until the full amount due to the TIF Districts is satisfied. Since the full amount of the tax levy is remitted to the Charleston County Park and Recreation Commission, that amount is shown as budgeted tax millage. The estimated amount of the future tax revenue that will be withheld by the Treasurer's Office for the TIF Districts is recorded as a TIF Refund. The amount of Ad Valorem taxes received by the Agency is the net amount of these two amounts. Delinquent Taxes. Charleston County Park and Recreation Commission receives taxes collected by the Charleston County Treasurer's Office for Delinquent Taxes from past Fiscal Years paid during the current year.
Debt Service Fund Expenditure Overview. The Debt Service Fund expenditures total $4,432,790 for FY 2012. This is an increase of $838,315 or 19% from the FY 2011 Budget. Charleston County Park and Recreation Commission uses the Debt Service Fund to account for the payment of interest and principal on long-term debt.
GO Bond of 2006 A. The General Obligation Bond of 2006A was issued to finance maintenance and repairs at all Parks and Facilities within the Charleston County Park and Recreation Commission system. Final installment February 2021.
GO Bond of 2006 B. The General Obligation Bond of 2006 B was issued for the advance refunding of the 2000 General Obligation Bond for the North Charleston Wannamaker County Park expansion. The Commission advance refunded the 2000 series bonds in February 2008 to reduce its total debt service payments over the next eight years. Final installment February 2015.
Leases. 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. Transfers Out. The Transfers Out represent funds from the Debt Service Fund to other funds within the Agency. The General Operating fund will received $400,000 transfer into the Maintenance Division for maintaining/repairs to existing County Parks and Facilities.
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Budget OverviewSpecial Revenue Fund

Special Revenue Fund Revenue Overview. The Special Revenue Fund revenues total $276,971 for FY 2012. This is a decrease of ($999) from the FY 2011 Budget. Charleston County Park and Recreation Commission uses this Fund to record Grants that the Agency receives during the year.
Other Revenue. Other Revenue represents the USDA Grant to be used for the Summer Lunch Program hosted by Charleston County Park and Recreation Commission. This program serves over 40,000 lunches during the summer to Low Country children. The Commission receives a Federal Grant for the Cooper River Marina's Pump Out Boat. Charleston County Park and Recreation Commission has budgeted the Summer Lunch Program in this budget, but the Charleston County School District may take this program over for our community. Transfers In. Transfers In represents a transfer from the General Operating Fund for expenses not reimbursed by Grants.
Special Revenue Fund Expenditure Overview. The Special Fund expenditures total $275,400 for FY 2012. This is an decrease of ($691) from the FY 2011 Budget. Charleston County Park and Recreation Commission uses this Fund to record the Summer Lunch expenses of Personnel, cost of meals, and miscellaneous expenses to host the programs. The Agency has budgeted in FY 2012 for the Summer Lunch Program, in the upcoming year it may be hosted by the Charleston County School District.
Personnel Services. Personnel Services includes Wages, Fringe Benefits, and Uniforms for Staff. The Summer Lunch Staff (25-30 part-time positions) will supervise and serve meals at various locations in the local area.
Operating Expenses. The Special Revenue Operating Expenses budgeted $252,700 for FY 2012. Expenses include the vending meal contract, and custodial supplies for the Summer Lunch Program
Transfer Out. Transfers Out represents a transfer from the Special Revenue Fund to the Cooper River Marina Enterprise Fund. Charleston County Park and Recreation Commission receives a Federal Grant for the Marina's Pump-Out Boat.
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FY 20112012 Budget
Budget OverviewEnterprise Fund

Enterprise Fund Revenue Overview. The Enterprise Fund revenues total $12,576,882 for FY 2012. This is an increase of $584,385 or 5% from the FY 2011 Budget. Charleston County Park and Recreation Commission records revenue earned from visitors to our Parks and Facilities. Receipts from Customers. Receipts from Customers revenue represents Gate Admissions and Programming Fees at our Parks. In FY 2012 Gold Pass sales will be recorded in the new Park & Recreation Service Enterprise Fund, in the past sales were allocated between the parks. Facility and Fleet Rentals. Charleston County Park and Recreation Commission offers enclosed and open shelters at most of our Parks. Each of the Parks have some type of Fleet Rentals that include Pedal Boat, Bikes, Beach Chairs, and Beach Umbrellas for the Public to use.
Sales Revenues. More than half of the Enterprise Revenue comes from Sales of Concession items, Vending, and food packages offered through our Group Service Department.
Other. Through our Enterprise Fund, the Commission hosts Special Events that include: the Latin American Festival, the Cajun Festival that attracts up to 9,000 visitors, Moonlight Mixers, the Harvest Festival, and Corporate Picnics/Events. The Commission also receives Other Revenue through services offered at the Cottages and Campground at the James Island County Park for Shuttle and Pump Out services for our RV Campers. New for FY 2012 the commission will be hosting adventure races/ triathlons at various parks and sponsorships will be posted in the Enterprise fund instead of going through the General Operating fund then transferred into various enterprise funds.
Enterprise Fund Revenue - 10 Year Trend

15,000,000 10,000,000 5,000,000 -
Estimate
Transfers In. Transfers In the Enterprise Fund from Other Funds represents the reimbursement for personnel from various parks to staff the Holiday Festival of Lights.
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Budget OverviewEnterprise Fund continued...

Enterprise Fund Expenditure Overview. The Enterprise Fund expenditures total $12,465,905 for FY 2012, excluding transfers within the Enterprise Fund.
Personnel Services. Personnel Services is the Enterprise Fund's largest expenditure, it represents 59% of all operating expenditures. Personnel Services includes Salaries, Wages, Fringe Benefits, Uniforms, and Training for Staff. The Enterprise Fund Personnel cost will increase $21,099 in FY 2012. In this budget five full-time staff from the General Agency budget are moved to the Enterprise Fund due to restructuring. Two full-time staff moved from James Island County Park to the Call Center, this move was to consolidated reservations for facilities in one area. Due to restructuring the Ocean Lifeguards have been moved out the Enterprise Fund to General Agency. There are 84 full-time positions in the FY 2012 Budget.
8,000,000 6,000,000 4,000,000 2,000,000 -
Enterprise Fund Personnel Cost - 10 Year Trend
Estimate
Operating Expenses. Operating Expenses account for office supplies, repairs, maintenance, professional services, utilities, Sales and Admissions Taxes due to State and Local government, miscellaneous expenses, and equipment rentals. The FY 2012 Budget for Operating Expenses will be $5,000,313 a decrease of ($17,532) from the FY 2011 Budget year.
Capital Expenses. Construction Expenses for the Enterprise Fund to build the Holiday Festival of Lights displays.
Transfer Out. The Transfers Out represents a transfer within the Enterprise System to reimburse Personnel cost for staff assisting at the Holiday Festival of Lights. In FY 2012 the transfer has been updated to transfer the actual days/salaries worked by staff from other parks helping James Island County Park during the set-up and show.
Page 13
FY 20112012 Budget
Page 14

Combined SummaryAll Funds
DEBT SERVICE BUDGET 7,942,034 SPECIAL REVENUE BUDGET (29,421)
GA BUDGET BEGINNING BALANCE: REVENUES: Ad Valorem Taxes Intergovernmental Delinquent Taxes TIF Refunds Bond Proceeds Grants Capital Leases Charges and Fees Sponsorship Interest Other TOTAL, ALL REVENUES & BALANCE TRANSFERS IN: Transfer from Debt Service HOFL Salary Transfer Transfer from GA to FB Renourishment Transfer from Special Revenue to CRM TOTAL FUNDS AVAILABLE 10,858,178
CIP BUDGET 75,640
ENT BUDGET 16,627,766
10,747,837 88,758 400,000 (450,000) 0 0 0 481,753 0 40,000 198,460 22,364,986
0 350,000 0 0 30,000,000 200,000 600,000 0 0 0 0 31,225,640
5,373,919 0 250,000 (250,000) 0 0 0 0 0 10,000 0 13,325,953
0 0 0 0 0 0 0 0 0 0 276,971 247,550
0 0 0 0 0 0 0 12,332,382 244,500 0 0 29,204,648
400,000 d 0 0 0 22,764,986
0 0 60,000 b 0 31,285,640
0 0 0 0 13,325,953
0 0 0 0 247,550
0 78,951 a 0 1,571 c 29,285,170
EXPENDITURES: By Division By Park Bond Construction Capital Outlay, Construction Capital Outlay, Grant Construction Programs Bond Prin/Interest/Fees Fleet/Equipment Principle/Interest TOTAL EXPENDITURES TRANSFERS OUT: Transfer from GA to FB Renourishment HOFL Salary Transfer Transfer from Special Revenue from CRM Transfer from Debt Service to GA
12,783,353 0 0 0 0 0 0 0 12,783,353
0 0 3,889,000 350,000 200,000 0 0 600,000 5,039,000
0 0 0 0 0 0 3,922,790 510,000 4,432,790
0 0 0 0 0 275,400 0 0 275,400
0 12,465,905 0 0 0 0 0 0 12,465,905
60,000 b 0 0 0
0 0 0 0
0 0 0 400,000 d
0 0 1,571 c 0
0 78,951 a 0 0
Ending Balance
9,921,633
Transfers In (Out) Key
a b c d
26,246,640
8,493,163
(29,421)
16,740,314
Transfer of Salary Expense from HFOL to Beach Parks for staff relocated during HFOL Transfer of funding from General Fund to Capital Projects for Folly Beach Renourishment Transfer of revenue from Boat Pump Out Grant Transfer of Debt Service Funds to General Fund to supplement County Park Repairs
Page 15
FY 20112012 Budget
General Operating Fund
FY2010 Actual Positions/Full-time equivalents REVENUES Taxes Intergovernmental Revenues Delinquent Taxes TIF Refunds Recreational Programming Interest Other Sponsorship TOTAL REVENUES Transfer Transfer Transfer Transfer from from from from Debt Service Sponsorships Enterprise Special Revenue 96 10,389,669 88,758 496,453 (425,427) 793,802 11,003 44,951 119,909 11,519,118 0 0 42 0 11,519,160
FY2011 Approved 98 10,331,811 88,758 200,000 (375,000) 798,217 60,000 50,000 185,000 11,338,786 400,000 5,000 0 0 11,743,786
FY2012 Proposed 95 10,747,837 88,758 400,000 (450,000) 481,753 40,000 198,460 0 11,506,808 400,000 0 0 0 11,906,808
Dollar Change (3) 416,026 0 200,000 (75,000) (316,464) (20,000) 148,460 (185,000) 168,022 0 (5,000) 0 0 163,022
Percent Change
4% 50% 17% -66% -50% 75%
1% 0%
TOTAL SOURCES EXPENDITURES Personnel Operating Capital TOTAL EXPENDITURES Transfer to Enterprise Fund Transfer to Capital Projects Transfer to Special Revenue Fund TOTAL DISBURSEMENTS Increase (Use) of Fund Balance Beginning Fund Balance Ending Fund Balance
1%
7,358,803 3,381,837 491,582 11,232,222 138,241 60,000 0 11,430,463 88,696 11,936,077 12,024,773
7,778,313 4,021,306 570,800 12,370,419 479,271 60,000 691 12,910,381 (1,166,595) 12,024,773 10,858,178
8,075,480 4,207,873 500,000 12,783,353 0 60,000 0 12,843,353 (936,545) 10,858,178 9,921,633
297,167 186,567 (70,800) 412,934 (479,271) 0 (691) (67,028) 230,050 (1,166,595) (936,545)
4% 4% -14% 3%
-1% -25% -11% -9%
Millage required for Operating Budget Value of a mill TAN requested for FY2012
3.7 2,764,970
3.7 2,770,059
3.8 2,758,000 4,500,000
0.1 (12,059)
Note: The column titled "Prior Year's Actual" should match the Fiscal Year 2010 audit
Page 16

General Operating Fund FY 2012 Budget Adjustments
Taxes increased 5% or $541,026. Charleston County PRC will adjust millage by 1/10th of a mil in order to ensure revenue neutral after the 2012 reassessment. Delinquent taxes budgeted according to past year's actual.
Recreational Programming revenue will decrease by -66%. Outdoor Recreation program increased revenue by 1% or $2,220. Interpretive Programs plans to decrease revenue by 1% or ($1,084). Community Education decreased ($317,660) due to a change in the community education contract with Charleston County School District. Interest decrease reflects budgeting based on the FY10 actual.
Other Revenue represents Miscellaneous Income for the Planning and Natural Resource Management Division for Timber Resale at undeveloped agency property and miscellaneous programming. Junior Lifeguard Camp has moved to General Agency from the Beach Parks, to be consistent with the other camps offered by Charleston County PRC. Sponsorship Revenue will be reported through the Enterprise Fund starting FY 2012. Transfers In represent the transfer from Debt Service to the Maintenance Division to supplement county park rePersonnel increase due to longevity for twenty-seven staff. There are 95 full-time positions in the FY 2012 Budget. Two positions from the Enterprise Fund (JICP) was moved to the FY12 General Agency Budget. Five positions moved from the General Operating Fund to the Enterprise Fund (FBCP, MHEC & PRS ENT). No cost of living is included in this budget, but a 1.6% has been recommended by Evergreen Solutions to maintain a competitive pay plan to start in January 2012. The wages for Ocean Lifeguards and Junior Lifeguard camps are now in the General Agency budget. The health insurance cost has increased $5,700. This is the fifth year for the agency to fund $363,911 for Other Post Employment Benefits (OPEB). Operating Expenses account for office supplies, repairs, maintenance, professional services, utilities, property insurance, miscellaneous expenses, and equipment rentals/leases. The other expenditures accounted for are the cost of materials/services to maintain and repair facilities within the County Park System. Includes Information Technologies software purchases/upgrades to our current systems. In the upcoming year Charleston County PRC has planned to start a two-year comprehensive study. New for FY 2012, Ocean Lifeguards/Junior Lifeguard camps will be accounted for in the Operations/Safety budgets. Transfers out represents the Commission's commitment of $60,000 to the City of Folly Beach for funds to be held in escrow for beach renourishment each year.
Detailed Capital Listing for FY 2012
DESCRIPTION Park Infrastructure Maintenance and Repairs TOTAL: $ $ 500,000.00 500,000.00
Page 17
FY 20112012 Budget
Capital Improvements Fund
FY 2010 Actual REVENUES Intergovernmental Grants Interest GO Bonds Capital Finance Contributions Other TOTAL REVENUES Transfer Transfer Transfer Transfer Transfer from from from from from Debt Service Reserves Debt Service Fund - BAN General Fund Reserves Special Revenue Fund GA - Folly Beach Renourishment
FY 2011 Approved
FY 2012 Proposed
Dollar Change
Percent Change
0 0 7,806 0 0 0 0 7,806 0 0 0 17,499 60,000 85,305
350,000 200,000 0 0 1,800,000 0 0 2,350,000 2,000,000 6,000,000 0 0 60,000 10,410,000
350,000 200,000 0 30,000,000 600,000 0 0 31,150,000 0 0 0 0 60,000 31,210,000
0 0 0 30,000,000 (1,200,000) 0 0 28,800,000 (2,000,000) (6,000,000) 0 0 0 20,800,000
100% -200%
92%
0% 67%
TOTAL SOURCES EXPENDITURES Capital Planning and Construction 2012 Capital Planning and Construction 2011 Grant Construction Capital Outlay, Construction Bond Anticipation Note Construction Replacement - Capital Reserves Administrative Planning and Development Finance Recreation/Park Operations Maintenance Fleet/Equipment Replacement TOTAL EXPENDITURES Transfer to General Agency TOTAL DISBURSEMENTS Increase (Use) of Fund Balance Beginning Fund Balance Ending Balance
0 0 0 0 0 0 611,198 18,607 765 703,429 110,736 0 1,444,735 0 1,444,735 (1,359,430) 1,375,070 15,640
2,000,000 0 200,000 350,000 6,000,000 0 0 0 0 0 0 1,800,000 10,350,000 0 10,350,000 60,000 15,640 75,640
3,859,000 30,000 200,000 350,000 0 0 0 0 0 0 0 600,000 5,039,000 0 5,039,000 26,171,000 75,640 26,246,640
1,859,000 30,000 0 0 (6,000,000) 0 0 0 0 0 0 (1,200,000) (5,311,000) 0 (5,311,000) 26,111,000 60,000 26,171,000
48% 100%
-200% -105%
-105% 100% 79% 100%
Page 18

Capital Improvements Fund FY 2012 Budget Adjustments
GO Bonds revenue represents income for construction projects. Capital Finance revenue decreased by -200% due to in-house financing or short-term for Fleet/Capital Equipment replacement. Transfers In represents a $60,000 commitment to the City of Folly Beach for funds to be held in escrow for the Folly Beach Renourishment. Capital Planning and Construction 2012 is for new construction projects starting July 2011. Capital Planning and Construction 2011 is for carry over from FY 2011 construction projects not completed by June 30, 2011. Fleet/Equipment replacement represents the capital items due for replacement and new items needed as the result of growth within the park system. In the upcoming year the Agency will continue to build out our Wide Area Network Upgrade and replace network servers. In addition, we will be replacing older items in our motor pool, golf carts, heavy equipment for park maintenance and operations, purchasing recreation, safety, food service equipment, and other capital items to improve the public's enjoyment of the parks.
Page 19
FY 20112012 Budget
Debt Service Fund
FY2010 Actual REVENUES Taxes Bond Proceeds Interest TIF Refunds Intergovernmental Revenues Delinquent Taxes TOTAL REVENUES Transfer from Other Funds TOTAL SOURCES 5,212,771 0 18,617 (218,463) 141,431 270,203 5,424,559 0 5,424,559
FY2011 Approved
FY2012 Proposed
Dollar Change
Percent Change
5,305,525 6,000,000 10,000 (200,000) 0 200,000 11,315,525 0 11,315,525
5,373,919 0 10,000 (250,000) 0 250,000 5,383,919 0 5,383,919
68,394 (6,000,000) 0 (50,000) 0 50,000 (5,931,606) 0 (5,931,606)
1% 0% 20% 20% -110%
-110%
EXPENDITURES Executive Principle Interest & Fees Leases GO Bond of 2011 - Proposed $30 Million TOTAL EXPENDITURES Transfer to General Agency Transfer to Capital Projects TOTAL DISBURSEMENTS Increase (Use) of Fund Balance Beginning Fund Balance Ending balance Millage required Value of a mill 587 3,222,576 698,528 0 0 3,921,691 0 0 3,921,691 1,502,868 7,118,116 8,620,984 1.9 2,764,970 0 1,830,000 765,491 998,984 0 3,594,475 400,000 8,000,000 11,994,475 (678,950) 8,620,984 7,942,034 1.9 2,770,059 0 1,985,000 512,790 510,000 1,425,000 4,432,790 400,000 0 4,832,790 551,129 7,942,034 8,493,163 1.9 2,770,059 0 155,000 (252,701) (488,984) 1,425,000 838,315 0 (8,000,000) (7,161,685) 1,230,079 (678,950) 551,129 0.0 0 -148% 223% -9% 6% 8% -49% -96% 100% 19% 0%
Page 20

Debt Service Fund FY 2012 Budget Adjustments
Taxes increased 1% or $68,394. Millage increase reflects the normal growth for tax collections.
TIF Refunds & Delinquent Taxes budgeted according to past year's actual.
Principle, Interest and Fee Expenditures increased $155,000. Leases decreased -$488,984. The Commission annually funds capital equipment items through the use of Capital Lease financing arrangements with local financial institutions. During FY 2011 the Charleston County PRC Commissioners voted to purchase leasable items using current Fund Reserves. Charleston County Park and Recreation Commission plans to issue a $30,000,000 Bond for construction projects.
Transfers Out represents a transfer of $400,000 to the General Operating from the Debt Service Fund to supplement county Park Repairs.
Page 21
FY 20112012 Budget
Special Revenue Fund
FY2010 Actual Positions/Full-time equivalents REVENUES Recreational Programming Other Sponsorship TOTAL REVENUES Transfer from General Agency Transfer from Other Funds TOTAL SOURCES EXPENDITURES Personnel Operating Construction Capital TOTAL EXPENDITURES Transfer to Other Funds Transfer to Enterprise TOTAL DISBURSEMENTS Increase (Use) of Fund Balance Beginning Fund Balance Ending Fund Balance 0
FY2011 Approved 0
FY2012 Proposed 0
Dollar Change 0
Percent Change
0 379,048 0 379,048 0 0 379,048
0 277,970 0 277,970 691 0 278,661
0 276,971 0 276,971 0 0 276,971
0 (999) 0 (999) (691) 0 (1,690)
0%
0%
-1%
22,054 259,622 9,869 0 291,544 17,498 1,279 310,321 68,727 (98,148) (29,421)
23,391 252,700 0 0 276,091 0 2,570 278,661 0 (29,421) (29,421)
22,700 252,700 0 0 275,400 0 1,571 276,971 0 (29,421) (29,421)
(691) 0 0 0 (691) 0 (999) (1,690) 0 0 0
-3% 0%
0%
-64% -1%
0% 0%
Page 22

Special Revenue Fund FY 2012 Budget Adjustments
The Special Revenue Fund is used by Charleston County Park and Recreation Commission to record grants or miscellaneous income for the agency that is not assigned to another fund. In the past CCPRC has received a grant from the USDA to be used for the Summer Lunch Program, which has served over 40,000 lunches during the summer to low country children. In the FY 2012 budget we have recorded this grant's revenue and expenses as requested this past year (FY2011), but the Charleston County School District may become the host for this program. Personnel Services for the part-time wages for the summer lunch program staff.
Operating Expenses represent the expenditures incurred during the summer lunch program.
Transfers Out is for the Cooper River Marina Pump-out Boat Grant.
Page 23
FY 20112012 Budget
Enterprise Fund
FY 2010 Actual Positions/Full-time equivalents REVENUES Receipts from customers Facility and fleet rentals Sales Revenues Other Cost of revenue loss on assets TOTAL REVENUES Transfer Transfer Transfer Transfer from from from from General Agency Enterprise (HFOL) Sponsorships Special Revenue 82 FY 2011 Approved 81 FY 2012 Proposed 84 Dollar Change 3 Percent Change
1,838,675 1,364,961 7,756,279 628,252 (1,226,943) 0 10,361,224 0 64,074 138,241 1,279 10,564,817
1,886,495 1,358,724 8,032,170 715,108 0 0 11,992,497 299,221 64,738 175,050 2,570 12,534,076
1,853,193 1,400,114 8,121,344 1,202,231 0 0 12,576,882 0 78,951 0 1,571 12,657,404
(33,302) 41,390 89,174 487,123 0 0 584,385 (299,221) 14,213 (175,050) (999) 123,328
-2% 3% 1% 41%
5%
18% -64% 1%
TOTAL SOURCES EXPENDITURES Personnel Operating Depreciation Capital TOTAL EXPENDITURES Transfer to General Operating Fund Transfer to Enterprise Fund TOTAL DISBURSEMENTS Increase (Use) of Fund Balance Beginning Fund Balance Ending Fund Balance
7,509,139 3,605,946 863,841 35,974 12,014,900 42 64,074 12,079,016 (1,514,199) 18,141,965 16,627,766
7,413,993 5,017,845 0 37,500 12,469,338 0 64,738 12,534,076 0 16,627,766 16,627,766
7,435,092 5,000,313 0 30,500 12,465,905 0 78,951 12,544,856 112,548 16,627,766 16,740,314
21,099 (17,532) 0 (7000) (3,433) 0 14,213 10,780 112,548 0 112,548
0% 0% -23% 0%
18% 0%
0% 1%
*
Fees are reviewed in August for the following Spring Season. Adjustments may be made to the Beach Parks and other budgets in the midyear review.
Page 24

Enterprise Fund FY 2012 Budget Adjustments
Revenues increased 5% or $584,385. In the FY 2012 Budget projects an increase of Facility Rentals, Resale, Special Events (four new programs), and Group Services, but a decrease within Admissions, Outdoor Recreation and Services. Due to restructuring Sponsorships are now recorded in the Park & Recreation Services Enterprise instead of the General Agency Budget. Gold Passes will no longer be accounted for within each Park's budget, but within the Park & Recreation Services Enterprise. New for FY 2012 Recreation Programming is included in the Parks budgets, not Recreation Enterprise. Transfers In represent the transfer from Special Revenue Fund for the Cooper River Marina Pump-Out Boat Grant. In the FY 2012 budget the Holiday Festival of Lights transfer for full-time staff salaries has been updated to transfer the actual days/salaries worked by staff from other parks helping James Island County Park during the set-up and show. Personnel includes longevity for twenty staff and moving five full-time staff from the General Agency budget. No
cost of living is included in the FY 2012 Budget. Moving two Park Operation positions to the General Agency Fund from James Island County Park. Training decreased ($16,160), Memberships decreased ($625) and Uniforms decreased ($692). Due to restructuring the Ocean Lifeguards have been moved out of the Enterprise Fund to General Agency. Evergreen Solutions recommends a 1.6% increase salary ranges to maintain a competitive play plan. The health insurance cost has increased $5,040.
In the FY12 Budget , the largest increase is in our Utilities expenses for Water, Electric, and Storm Water fees, while our other expenses have decreased. Operating expenditures increased $3,060. Decreases include: Miscellaneous Supplies reducing ($9,979), Small Equipment ($32,990), Vehicle/Heavy Equipment Expenses decreased ($3,000), Mileage Reimbursement reduced ($270), Water Feature Supplies decreased ($3,000), Support Facilities reduced ($14,570), Professional Services ($9,877), Rentals ($6,290), Taxes ($7,366) and Construction ($7,000). Utilities increased $65,244, Marketing Promotion expenses $2,812, Printing $2,862 and Support Services $3,250. The Ocean Lifeguard and Junior Lifeguard Camp expenses moved to the General Agency-Operations Budget. Capital expenditures represent the cost for displays at the Holiday Festival of Lights.
Transfer Out (Interfund) represents the reimbursement for staff salaries during the Holiday Festival of Lights.
Page 25
FY 20112012 Budget
Page 26
The General Fund is the main operating fund for administrative tasks and non-enterprise operations.
Where the Money Comes From (Sources) FY 2012 - General Agency

Taxes 4% 3% Recreational Programs Interest 91% Other Sponsorship Transf ers f rom Other Funds
Where the Money Goes (Uses) FY 2012 - General Agency

4% 33% 63%
Personnel
Operating Capital Outlay Transfers to Other Funds
Page 27
FY 20112012 Budget
Page 28

General AgencyAdministration
Activities: The Administration Division will record the income from tax millage for Charleston County Park and Recreation Commission. The expenditures that have been charged in this area has been moved to the appropriate division/department in FY 2012.
Departmental Summary:
FY 09-10 Actual 0 0 0
FY 10-11 Budget 0 0 0
FY 11-12 Proposed 0 0 0
Dollar Change 0 0 0
Percent Change
Full time - General Agency Full time - Enterprise Part time/Seasonal
REVENUES Millage Miscellaneous Income Transfers from Other Funds TOTAL REVENUES 10,549,453 2 0 10,549,455 10,245,569 0 400,000 10,645,569 10,786,595 0 400,000 11,186,595 541,026 0 0 541,026 5%
5%
EXPENDITURES Personnel Operating Capital Outlay Transfers to Other Funds TOTAL EXPENDITURES NET PROFIT / (LOSS) 0 178,329 10,033 0 188,362 10,361,093 0 216,952 17,800 299,912 534,664 10,110,905 0 0 0 0 0 11,186,595 0 (216,952) (17,800) (299,912) (534,664) 1,075,690 10%
FY 2012 Budget Adjustments: Administration will be used for Millage (taxes) and transfer to/from other funds. All expenses were moved to the appropriate divisions/ departments within the agency. Most of the expenses that have been charged here in the past (professional services and utilities for our headquarters building) will be assigned in the Executive-HQ for HQ utilities, agency office supplies and agency postage.
Page 29
FY 20112012 Budget
Executive Division
The Executive Division includes the directorate of the Charleston County Park and Recreation Commission. The Executive Director is assisted by the Chief Operating Officer, an Executive Administrative Assistant, an Administrative Assistant, a Mail Clerk and a Receptionist.
EXECUTIVE DIVISION
EXECUTIVE ADMINISTRATION
General Agency
Page 30

General AgencyExecutive
Departmental Summary: FY 09-10 Actual 18 0 0 2 FY 10-11 Budget 18 0 0 2 FY 11-12 Proposed 6 0 0 0 Dollar Change (12) 0 0 (2) Percent Change
Full time - General Agency Full time - Special Revenue Full time - Enterprise Part time/Seasonal
REVENUES Miscellaneous Income TOTAL REVENUES 987 0 0 0 0
987
EXPENDITURES Personnel Operating Capital Outlay TOTAL EXPENDITURES 1,311,964 943,214 23,378 1,379,843 1,029,033 3,000 551,794 466,645 0 (828,049) (562,388) (3,000) -150% -121%
2,278,556
2,411,876
1,018,439
(1,393,437)
-137%
NET PROFIT / (LOSS)
(2,277,569)
(2,411,876)
(1,018,439)
1,393,437
-137%
FY 2012 Budget Adjustments: In July 2010 the Information Technology department moved to the Administrative Services area and the Superintendent of Park & Recreation Services and the Safety department moved to the Park & Recreation Services area due to agency restructuring. New for FY 2012 all headquarters' expenses that are not attached to a division will be housed within the Executive division. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study.
Page 31
FY 20112012 Budget
Administrative Services
ADMINISTRATIVE SERVICES 9.0 F.T.P
HUMAN RESOURCES
COMPTROLLER
PROCUREMENT
BUDGET
FIXED ASSESTS
GRANTS
INFORMATION TECHNOLOGY
General Agency
Activities: The Superintendent of Administrative Services is leading the Comptroller, Human Resources, Procurement, Budget, Fixed Assets, Information Technology, and Grants. This division was formed during the July 2010 agency restructuring. This budget includes: the Superintendent, Procurement, Budget, Fixed Assets, Information Technology, and Grant expenditures. Procurement is the oversees the expenditure of funds in accordance with commissions procurement policy, procedures and direction by the Commission. Budget performs complex budgetary planning and administrative work involving researching and gathering financial data, monitoring expenditures, developing and analyzing performance measures and assisting with creation and management of the agencys annual budget. Fixed Assets performs documentation of facilities and equipment procured with tax payers money that provides the checks and balances for Governmental Standards for Criterion. Grants is an additional funding source that the commission seeks in order to provide services and facilities for the public use that enhances the use of tax dollars. Information Technology provides computer system management, operations and maintenance, application systems analysis design and support. Their role is to advise, plan and maintain the intelligent implementation of computer technology to insure effective customer service to the community and the staff.
Page 32

General AgencyAdministrative Services
Departmental Summary: FY 09-10 Actual 0 0 0 0 FY 10-11 Budget 0 0 0 0 FY 11-12 Proposed 9 0 0 0 Dollar Change 9 0 0 0 Percent Change
REVENUES Miscellaneous Income TOTAL REVENUES 0 0 0 0 0 0 0 0 0
EXPENDITURES Personnel Operating Capital Outlay TOTAL EXPENDITURES NET PROFIT / (LOSS) 0 0 0 0 0 0 0 0 0 0 690,949 1,238,028 0 1,928,977 (1,928,977) 690,949 1,238,028 0 1,928,977 (1,928,977) 100% 100% 100% 100%
FY 2012 Budget Adjustments: New for FY 2012, this division was created in July 2010. The expenses for the Superintendent, Procurement, Budget, Fixed Assets (agency insurance for buildings/liability), Grants, and Information Technology. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study.
Page 33
FY 20112012 Budget
Marketing Division
MARKETING DIVISION
General Agency
Activities: This division has the expertise required to administer the marketing of the entire agency. All production of brochures, advertising, public relations, press releases, and other marketing originate from this section.
Page 34

General AgencyMarketing
FY 09-10 Actual 9 0 2
FY 10-11 Budget 9 0 2
Dollar Change 0 0 0
Percent Change
REVENUES Sponsorship Transfer From Other Funds TOTAL REVENUES 119,909 0 119,909 185,000 0 185,000 0 0 0 (185,000) 0 (185,000)
EXPENDITURES Personnel Operating Capital Outlay Transfers to Other Funds TOTAL EXPENDITURES NET PROFIT / (LOSS) 528,361 279,647 0 138,241 946,249 (826,340) 559,424 319,920 0 180,050 1,059,394 (874,394) 580,120 263,301 0 0 843,421 (843,421) 20,696 (56,619) 0 (180,050) (215,973) 30,973 -26% -4% 4% -22%
FY 2012 Budget Adjustments: Sponsorship revenue and expenses moved to the Park & Recreation Services Enterprise Fund due to account restructuring in FY 2012. Marketing Personnel increased due to longevity for two staff in the upcoming year. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. Operating expenditures reduced in Professional Services and Advertising.
Page 35
FY 20112012 Budget
Human Resources Division
HUMAN RESOURCES DIVISION
HUMAN RESOURCES
VOLUNTEER
General Agency
Activities: The Human Resource Division provides personnel policy development, administration, direction and guidance to the organization. The Department also ensures that qualified employees are provided to fill vacancies in the agency and that all personnel management programs strive toward fair and equal employment opportunities and practices.
Human Resources: This division accomplishes the normal activities that come from employment.
Volunteer Services: This section has one employee and coordinates the volunteer needs for the agency that are not met by regular employment.
Page 36

General AgencyHuman Resources
Departmental Summary: FY 09-10 Actual 5 0 2 FY 10-11 Budget 5 0 2 FY 11-12 Proposed 5 0 2 Dollar Change 0 0 0 Percent Change
REVENUES Miscellaneous Income TOTAL REVENUES 4,142 4,142 0 0 0 0 0 0 0%
EXPENDITURES Personnel Operating Capital Outlay TOTAL EXPENDITURES NET PROFIT / (LOSS) 1,156,393 367,053 0 1,523,446 (1,519,304) 1,243,045 337,201 0 1,580,246 (1,580,246) 1,153,219 329,351 0 1,482,570 (1,482,570) (89,826) (7,850) 0 (97,676) 97,676 -7% -7% -8% -2%
FY 2012 Budget Adjustments: In FY 2011 this budget included the Evergreen recommendation to maintain a competitive plan. In the proposed FY 2012 budget a 1.6% has been recommended by Evergreen Solutions to maintain a competitive pay plan to start in January 2012, which is budgeted in each department/ division salary line, not a lump-sum within the Human Resource budget. Decreases to Professional Services and Advertising for position recruitment.
Page 37
FY 20112012 Budget
Comptroller Division
COMPTROLLER DIVISION
COMPTROLLER ADMINISTRATION
ACCOUNTING SERVICES
General Agency
Activities: The Comptroller ensures the sound financial management of the Commission assets by planning and furnishing accountable financial records, including treasury management, auditing, purchasing and customer service. Due to the July 2010 restructuring four full-time staff were moved to the Administrative Services area.
Page 38

General AgencyComptroller
Departmental Summary: FY 09-10 Actual 9 0 1 FY 10-11 Budget 10 0 1 FY 11-12 Proposed 6 0 1 Dollar Change (4) 0 0 Percent Change
REVENUES Interest Miscellaneous Income TOTAL REVENUES 11,003 26,732 37,735 60,000 0 60,000 40,000 0 40,000 (20,000) 0 (20,000) -50%
-50%
EXPENDITURES Personnel Operating Capital Outlay Transfers to Other Funds TOTAL EXPENDITURES NET PROFIT / (LOSS) 567,822 796,290 0 60,000 1,424,112 (1,386,377) 665,808 827,263 0 60,000 1,553,071 (1,493,071) 415,930 330,260 0 60,000 806,190 (766,190) (249,878) (497,003) 0 0 (746,881) 726,881 -60% -150% 0% -93% -95%
FY 2012 Budget Adjustments: Four staff moved to Administrative Services July 2010: Procurement Coordinator, Contract Coordinator, Finance Projects Coordinator, and the Budget Coordinator (salaries and expenses moved with staff). No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. The largest decrease within the Operating expenditures was moving the Agencys insurance out of this department. Professional Services were reduced -$28,250: reduction in the cost for Audit Services, the Actuary services is budgeted every three years and the armor car pick-up expense moved to the Parks budget.
Page 39
FY 20112012 Budget
Park and Recreation Services
PARK & RECREATION SERVICES DIVISION
MARKETING
RECREATION
OPERATIONS
MAINTENANCE
SAFETY
CALL CENTER
General Agency
10
Activities: The Superintendent of Park and Recreation Services oversees the Marketing, Recreation, Operations, Maintenance, Safety, and the Call Center. This Service Division was formed during the July 2010 agency restructuring. This budget includes: the Superintendent, Safety, and the Call-Center. We have moved two full-time staff from the James Island County Park to the Call Center. The two staff handled reservations within that park and those services are now offered in the Call Center. The Safety Department includes three full-time staff who are responsible for all aspects of occupational safety in the parks. The Call Center is available to take calls seven-days a week for the public to make reservations/register for Park facilities and Programs.
Page 40

General AgencyPark & Recreation Services
Departmental Summary: FY 09-10 Actual 0 0 0 0 FY 10-11 Budget 0 0 0 0 FY 11-12 Proposed 10 0 0 3 Dollar Change 10 0 0 3 Percent Change
REVENUES Miscellaneous Income TOTAL REVENUES 0 0 0 0 21,360 21,360 21,360 21,360 100% 100%
EXPENDITURES Personnel Operating Capital Outlay TOTAL EXPENDITURES NET PROFIT / (LOSS) 0 0 0 0 0 0 0 0 0 0 685,668 14,706 0 700,374 (679,014) 685,668 14,706 0 700,374 (679,014) 100% 100%
100% 100%
FY 2012 Budget Adjustments: New for FY 2012. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. The Junior Lifeguard Camps from the Isle of Palms County Park and Folly Beach County Park were moved to this budget under the direction of the Safety staff and to make this camp consistent with our other Recreation-based camps in the General Operating budget.
Page 41
FY 20112012 Budget
Recreation Division
RECREATION DIVISION
RECREATION ADMINISTRATION
INTERPRETIVEENVIRONMENTAL
COMMUNITY EDUCATION
PROGRAMMINGSPECIAL EVENTS 4.0 F.T.P
OUTDOOR RECREATION 3.0 F.T.P
General Agency
19
Enterprise
Activities: The mission of this division is to provide the citizens of Charleston County with wholesome, quality programming of leisure activities for the enjoyment of all segments of the population. They continue to develop new and exciting programs to enhance the quality of life in Charleston County. Outdoor Recreation: This area provides training and outdoor skills, summer camp administration, outdoor activities and challenge course adventures. Community Education: This area administers three rural recreation programs in the Baptist Hill, McClellanville, and Johns Island areas. This rural recreation program provides sports activities for the citizens in their areas. The USDA summer lunch program and evening community education at local high schools are also administered through this area. The after school program and various other countywide programs are in the Community Education activities. Environmental Education: The Recreation Division provides much needed historic and cultural interpretive programs throughout the county. Our emphasis is to work with area schools. Special Events and Park Programming: This section manages small and large events in the parks.
Page 42

General AgencyRecreation
Departmental Summary: Full time - General Agency Full time - Enterprise Part time/Seasonal REVENUES Fees Miscellaneous Income Transfers from Other Funds TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Transfers to Other Funds TOTAL EXPENDITURES NET PROFIT / (LOSS)
FY 09-10 Actual 19 7 60
FY 10-11 Budget 19 7 60
Dollar Change 0 0 1
Percent Change
793,802 0 0 793,802
798,217 0 5,000 803,217
481,753 0 0 481,753
(316,464) 0 (5,000) (321,464)
-66%
-67%
1,366,615 862,043 0 0 2,228,659 (1,434,857)
1,433,703 903,933 0 0 2,337,636 (1,534,419)
1,451,582 885,162 0 0 2,336,744 (1,854,991)
17,879 (18,771) 0 0 (892) (320,572)
1% -2%
0% 17%
FY 2012 Budget Adjustments: The Commissions contract with the Charleston County School District has changed, which shows a reduction of -$350,000 in revenue for Community Education programming. Three staff will be receiving their longevity. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. Operating expenses we have an increase of $60,550 for Community Education contract funds, but printing of the Community Education Directory is no longer our expense ($73,500 savings). We will continue to pay Community School instructor fees and receive reimbursement from the Charleston County School District.
Page 43
FY 20112012 Budget
Maintenance Division
MAINTENANCE DIVISION
MAINTENANCE ADMINISTRATION
PALMETTO ISLANDS COUNTY PARK 5.0 F.T.P
JAMES ISLAND COUNTY PARK 15.0 F.T.P
SUPPORT SERVICES
ROVING CREW
WANNAMAKER COUNTY PARK 11.0 F.T.P
HOLIDAY FESTIVAL OF LIGHTS 3.0 F.T.P
FOLLY BEACH FISHING PIER 1.0 F.T.P
MARINE ACCESS SPECIAL SERVICE AREA
CAW CAW INTERPRETIVE CENTER 1.0 F.T.P
COOPER RIVER MARINA 1.0 F.T.P
VEHICLE SERVICES
ISLE OF PALMS COUNTY PARK 1.0 F.T.P
MT PLEASANT PIER 1.0 F.T.P
FOLLY BEACH COUNTY PARK 1.0 F.T.P
JOHNS ISLAND COUNTY PARK 1.0 F.T.P
CAPITAL PROJECTS
General Agency
21
Enterprise
41
Activities: This division is responsible for maintaining all Commission owned and leased buildings, park facilities, boat landings and grounds. This includes providing custodial care and performing preventive maintenance, renovation and light construction. Vehicle services also provide repairs and fleet management for all agency vehicles. The grounds section provides comprehensive management of the parks natural environment. This area also prepares the water features for seasonal use, maintains them during use and winterizes them after the season. Sixty-two full time employees are supervised by maintenance and funded through the Park Enterprises.
Page 44

General AgencyMaintenance
FY 09-10 Actual 22 40 41
FY 10-11 Budget 23 39 41
FY 11-12 Proposed 21 41 41
Dollar Change (2) 2 0
Percent Change
REVENUES Miscellaneous Income Transfers from Other Funds TOTAL REVENUES 347 42 389 0 0 0 0 0 0 0 0 0
EXPENDITURES Personnel Operating Capital Outlay 1,351,799 214,263 458,171 1,437,915 238,767 550,000 1,351,016 361,864 500,000 (86,899) 123,097 (50,000) -6% 34% -10%
TOTAL EXPENDITURES NET PROFIT / (LOSS)
2,024,234 (2,023,845)
2,226,682 (2,226,682)
2,212,880 (2,212,880)
(13,802) 13,802
-1% -1%
FY 2012 Budget Adjustments: Nine staff will be receiving longevity in this budget year. Two members of the Roving Crew moved to the Folly Beach County Park and Johns Island County Park (MHEC). No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. The Operating expense increased is due to normal increase of costs for utilities, janitorial supplies and moving fleet gas/expense from the Administration budget to Maintenance (to recognize the expense in the corrector department /division).
Page 45
FY 20112012 Budget
Planning and Resource Management Division
PLANNING & RESOURCE MANAGEMENT DIVISION
General Agency
Activities: This division provides management direction and support for the long range planning and development of the park system. This is accomplished by working with the Commission and the staff from all divisions to provide the most comprehensive and cost effective designs for construction and reconstruction of the parks. Management must keep in touch with community issues and public response to the various plans developed.
Page 46

General AgencyPlanning and Resource Management
Departmental Summary: FY 09-10 Actual 4 0 0 FY 10-11 Budget 4 0 0 FY 11-12 Proposed 4 0 1 Dollar Change 0 0 1 Percent Change
REVENUES Miscellaneous Income Transfers from Other Funds TOTAL REVENUES 12,742 0 12,742 50,000 0 50,000 175,000 0 175,000 125,000 0 125,000 71%
71%
EXPENDITURES Personnel Operating Capital Outlay TOTAL EXPENDITURES NET PROFIT / (LOSS) 324,963 42,374 0 367,337 (354,595) 330,056 34,600 0 364,656 (314,656) 345,773 286,356 0 632,129 (457,129) 15,717 251,756 0 267,473 (142,473) 5% 88%
42% 31%
FY 2012 Budget Adjustments: No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. Operating expense increased 88% to include the first year for a comprehensive study for the Agency. The Planning department moved in November 2010 into an office rental, this budget includes the rental cost/utilities. A $75,000 increase for contract services not related to current contract/land management.
Page 47
FY 20112012 Budget
Park Operations Division
PARK OPERATIONS DIVISION
PARK OPERATIONS ADMINISTRATION
BEAWALKER PARK 1.0 F.T.P
FOLLY BEACH COUNTY PARK 2.0 F.T.P
PALMETTO ISLANDS COUNTY PARK 3.0 F.T.P
JAMES ISLAND COUNTY PARK
NORTH CHARLESTON WANNAMAKER
MULLET HALL EQUESTRIAN CENTER
FOLLY BEACH EDWIN S. TAYLOR 4.0 F.T.P
COUNTY PARK 8.0 F.T.P 6.0 F.T.P 2.0 F.T.P
COOPER RIVER MARINA 2.0 F.T.P
ISLE OF PALMS COUNTY PARK 2.0 F.T.P
RAVENEL CAW CAW INTERPRETIVE 1.0 F.T.P
MT. PLEASANT FISHING PIER 2.0 F.T.P
PARK & RECREATION SERVICES 3.0 F.T.P
General Agency
Enterprise
36
Activities: This division is responsible for the general management of all park operations. Budget control, revenue generation, food and vending operations, campground, marina, and water feature management are a few of the daily responsibilities of this division. All park staff receive general supervision from this section. Due to successful revenue generation, the employees of this division have been mostly funded by the Enterprise Fund. This year 42 full time employees and 542 part time and seasonal employees come under this divisions supervision.
Page 48

General AgencyPark Operations
FY 09-10 Actual 10 35 542
FY 10-11 Budget 10 35 542
FY 11-12 Proposed 6 36 542
Dollar Change (4) 1 0
Percent Change
REVENUES Miscellaneous Income Transfers from Other Funds TOTAL REVENUES 0 0 0 0 0 0 2,100 0 2,100 2,100 0 2,100
EXPENDITURES Personnel Operating Capital Outlay TOTAL EXPENDITURES NET PROFIT / (LOSS) 729,858 70,840 0 800,698 (800,698) 728,519 113,637 0 842,156 (842,156) 849,429 32,200 0 881,629 (879,529) 120,910 (81,437) 0 39,473 (37,373) 14% -253%
4% 4%
FY 2012 Budget Adjustments: This budget moves the Food/Retail staff from the General Operating budget to the Park & Recreation Services Enterprise fund. New for FY 2012 the Ocean Lifeguards will be accounted for in this budget. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. The Operating expenditures decrease due to moving the costs of new/replacement radios to the Fleet/ Equipment Replacement and the Charleston County Radio User fee to the Information Technology budget.
Page 49
FY 20112012 Budget
Page 50

Capital Improvements Fund
The Capital Improvement Program accounts for the design, construction, or purchase of the buildings, infrastructure, technology, and major equipment that comprises the foundation of our Park and Recreation system. The individual components of the Program are addressed separately during the year and decisions made as to funding. Capital Finance is an annual borrowing from a financial institution to provide funding for the purchase of new and replacement vehicles, heavy equipment, recreation equipment, technology, and other items that have a useful life longer than the budget year and a higher dollar threshold. Repayment of the borrowing is from the Debt Service Fund and approximates the useful life of the assets usually no less than three years. Capital Planning and Construction 2012 is the projected amount of upcoming approved bonding and projects. The Commission is in the process of developing a multi-year Capital Improvement Program that will encompass all areas of capital projects for the Agency. This program will provide Charleston County Park and Recreation Commission with a much broader scope of projects to be undertaken over the foreseeable future. To be included in this program is the roll of master plans in future development of the park system, a multi year financial plan for construction or renovation of facilities, the need for capital maintenance and replacement of Commission assets, and a higher degree of information for decision makers and users of capital projects reporting. Capital Planning and Construction 2011 represents the amount of previously approved bonding and projects that remain to be completed. The Grants and Intergovernmental areas are approximations of amounts awarded to the Commission over previous years. Funding for these areas comes from specific awards with revenues matching the expenditures that will be incurred on the projects. If awards and agreements are not received during the Fiscal Year these funds are not available for expenditures of the Commission.
Page 51
FY 20112012 Budget
Capital Improvements FundCapital Planning and Construction
PROGRAM: This amount is set aside for a project that is under review by the Commission within the City of Charleston. If
found to be feasible, construction is expected to begin during the 2012 fiscal year. Approval of the Commission will be required prior to expenditure of these funds. Funding for this project will be transferred to this fund from reserves of the Debt Service Fund upon finalization of the project and budget. No borrowing is expected to be incurred on this project.
Plan of Accomplishment
Fiscal Year Current Year Millage Prior Year Funds Bonds Grants Other
06-07
07-08
08-09
09-10
10-11
11-12
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 30,000 0 0 3,859,000
Page 52

Capital Improvements FundGrants
Program: The Commission anticipates receipt of grants for improvement of existing County Parks. Grants are anticipated to
be approximately $200,000 available in the 2011-2012 time frame.
06-07
07-08
08-09
09-10
10-11
11-12
0 0 0 200,000 0
0 0 0 200,000 0
0 0 0 200,000 0
0 0 0 200,000 0
0 0 0 200,000 0
0 0 0 200,000 0
Page 53
FY 20112012 Budget
Capital Improvements FundIntergovernmental
Program: The Commission from time to time contracts with other governmental agencies to perform work or manage con-
tracts for work on their facilities. That work is similar to work we perform on similar facilities owned by the Commission. The Commission is reimbursed for the cost of these projects by the owner of those facilities.
06-07
07-08
08-09
09-10
10-11
11-12
0 0 0 0 350,000
0 0 0 0 350,000
0 0 0 0 350,000
0 0 0 0 350,000
0 0 0 0 350,000
0 0 0 0 350,000
Page 54

Capital Improvements FundBond Construction
Issue/Need: Maintenance, Repair, and Additions funded by the General Obligation Bond of 2006. Our existing developed fa-
cilities are in need of repair and renovation while demand for park and recreation facilities continues to grow. The Commission has recommended the implementation of a Capital Improvement Program to maintain our existing assets while at the same time providing for the needed growth of recreation opportunities for the residents of Charleston County. A multi-year canvas of our facilities has resulted in a systematic schedule of repair/replacement of our current assets. This schedule will be updated by the Commission annually and adjusted as necessary to insure the proper maintenance, availability, and safety of our facilities. The Commission recommends funding to provide additions and improvements at our existing facilities to enhance the publics enjoyment and safety.
Fiscal Year
06-07
07-08
08-09
09-10
10-11
11-12
Current Year Millage Prior Year Funds Bonds Grants Other
0 0 0 0 6,500,000
0 5,500,000 0 0 540,000
0 0 0 0 0
0 0 0 0 0
0 0 0 0 6,000,000
0 0 0 0 0
Page 55
FY 20112012 Budget
Capital Improvements FundCapital Finance
ISSUE/NEED: There are a large number of capital items due for replacement and new items needed as the result of growth
within the park system. In the coming year the Agency will be completing a three year build out of our Wide Area Network Upgrade and replacing network servers. In addition, we will be replacing older items in our motor pool, golf carts, and heavy equipment for park maintenance and operations, purchasing recreation, safety, and food service equipment, and other capital items to improve the public's enjoyment of the parks. To ease cash flow and to pay for the items over their expected useful lives, the agency intends to finance these items using municipal lease financing. Municipal lease financing will be repaid from millage collected in the Debt Service Fund. The Agency has increased its use of funding capital needs to short term municipal financing from a pay as you go approach.
Solution:
Provide a fund for replacement and addition of capital assets with multiple year life spans.
06-07
07-08
08-09
09-10
10-11
11-12
0 0 0 0 1,200,000
0 0 0 0 1,300,000
0 0 0 0 1,500,000
0 0 0 0 1,600,000
0 0 0 0 1,800,000
0 0 0 0 600,000
Page 56

Debt Service RequirementsFiscal Year 2011-2012
Principle and interest payments on General Obligation Bonds of the Agency 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 Agencys 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 2000 Wannamaker Park Expansion Bond had a 15-year amortization. This bond was completely defeased during Fiscal Year 2006 through an advance refunding. The new refunded bonds have an amortization schedule that retires the remaining debt within the same time frame as the original issue; however there is a cost savings to the Agency of $378,000 due to lower interest costs. There is also an additional cash flow savings to the Agency in the early years of the refunded bonds. Funding for the original bond was appropriated in the Debt Service Fund and transferred to the Wannamaker Park Enterprise Fund for payment. Funding for the new refunded bond is being appropriated for and will be paid from the Debt Service Fund. The Commission issued $7,040,000 during Fiscal Year 2006 to fund our Capital Improvement Program. These bonds will be retired over a 15 year amortization period. Repair, Maintenance, and Expansion projects being funded by these bonds were completed during Fiscal 2009. It is the plan of the Commission to issue similar debt obligations no more than every three years in order to fund our long range CIP Program. Additional debt may be issued from time to time to cover other more specific needs of the Commission. In Fiscal Year 2006, the taxpayers of Charleston County approved the issuance of $36 million of bonds funded by a one half cent sales tax. The proceeds of the bonds are to be used by the Commission to purchase land for future parks within the County. The debt and associated payments on this debt is administered by Charleston County Government. In Fiscal Year 2012 the Commission plans an issuance of $30 million of bonds to be used to reimburse the Agency for land purchased not covered by the one half cent sales tax, continued capital repairs for existing parks and to start master plans/building on new properties. The Commission annually funds capital equipment items through the use of Capital fleet/equipment financing arrangements with local financial institutions. These leases usually have a 3-5 year maturity. The total debt service for FY 2012 is $4,832,790. The Debt Service Millage is 1.9 mills with the value of the mil $2,764,970. The retirement of the 2003 and 2004 General Obligation Bonds will reduce the future need for the additional millage in this fund. The Agency transferred 1 mill to the General Fund from the Debt Service Fund during Fiscal Year 2006 and an additional .1 mill in each of fiscal years 2007, 2008, and 2009 to cover increases in operating costs.
Page 57
FY 20112012 Budget
Debt Service RequirementsOutstanding Bonded Debt
Principle Issue Bond Series As of 7/1/2011 Principle Interest/Fees
Outstanding 6/30/2012
2006
GO Bond of 2006 - Maintenance & Repair
5,115,000
425,000
207,453
4,690,000
2006
GO Bond of 2006 - Wannamaker Park Expansion Refunded 2000 GO Bond Administrative Fees
7,985,000 1,560,000
303,338
6,425,000
2,000
Total Principle and Interest on Bonds
13,100,000 1,985,000
512,790
11,115,000
2011
Proposed 2011 GO Bond
300,000
1,125,000
29,700,000
Capital Lease Purchases
Original
Term
Annual Installments
2012
Master Lease - Proposed
1,500,000
3 Years
510,000
Total Capital Lease Purchases
510,000
Total Debt Service Payments
4,432,790
Page 58

Debt Service RequirementsUpcoming Events
The Commission is currently working on the next phase of our Capital Improvement Program through a comprehensive inventory of our facilities, updating and developing master plans. In FY 2011 Charleston County PRC plans to issue $30 million bonds for construction projects. During FY 2010 the Commission approved funding of $2.2 million for the planning and design of facilities at current and recently purchased facilities, as well as projects that had been previously authorized. The Agency issued $7 million of new General Obligation Bonds in 2006 to fund the repair, maintenance, and expansion of the county parks system. Authorized funding for these projects expired during FY 2010 and any project that had not begun was required to be reauthorized. Remaining funds from the bond that were unspent at that time of deauthorization were earmarked to cover debt service on the 2006 General Obligation Bond. Some of the projects that had been previously approved under the 2006 bond were reapproved as part of the 2010 CIP grouping. In 2006 the citizens of Charleston approved an increase in sales tax of one half cent. Part of this tax was earmarked for the purchase of land for future park sites within Charleston County. A total of $36 million was reserved for this purpose. This has resulted in an increase of 2,919.22 acres of land purchases for future park sites. Bonding for these purchases was through the County of Charleston. Upon purchase, the title to the land is deeded to the Charleston County Park and Recreation Commission. A transfer of $400,000 of our Debt Service millage is being transferred to the Capital Projects Fund to fund those items under the Capital Improvement Program that are considered shorter term or more routine maintenance items.
Page 59
FY 20112012 Budget
Page 60

The Special Revenue Fund is used by Charleston County Park and Recreation Commission to record grants or miscellaneous income for the agency that is not assigned to another fund. In the past PRC has received a grant from the USDA to be used for the Summer Lunch Programs which has served over 40,000 lunches during the summer to low country children. In the FY 2012 budget we have recorded this grants revenue and expenses as requested in the current budget year (FY 2011). The Charleston County School District may become the host for this program in the future. The Agency receives a federal grant for the Cooper River Marina Pump-out Boat.
Page 61
FY 20112012 Budget
FY2010 Actual
FY2011 Approved
FY2012 Proposed
Dollar Change
Percent Change
Positions/Full-time equivalents
REVENUES Recreational Programming Other Sponsorship 379,048 0 0 0 277,970 0 0 276,971 0 0 (999) 0 0%
TOTAL REVENUES
379,048
277,970
276,971
(999)
0%
Transfer from General Agency Transfer from Other Funds
0 0
691 0
0 0
(691) 0
TOTAL SOURCES
379,048
278,661
276,971
(1,690)
-1%
EXPENDITURES Personnel Operating Construction Capital 22,054 259,622 9,869 0 23,391 252,700 0 0 22,700 252,700 0 0 (691) 0 0 0 -3% 0%
TOTAL EXPENDITURES
291,544
276,091
275,400
(691)
0%
Transfer to Other Funds Transfer to Enterprise
17,498 1,279
0 2,570
0 1,571
0 (999) -64%
TOTAL DISBURSEMENTS
310,321
278,661
276,971
(1,690)
-1%
Increase (Use) of Fund Balance Beginning Fund Balance
68,727 (98,148)
0 (29,421)
0 (29,421)
0 0 0%
Ending Fund Balance
(29,421)
(29,421)
(29,421)
0%
Page 62
An Enterprise Fund is a Fund established to account for operations that are financed and operated in a manner similar to private business enterprises. The intent of the governing body is that the costs of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges and fees.
Where the Money Comes From (Sources) FY 2012 - Enterprise Funds
1% 15% 11% 64%
Sales Revenue Miscellaneous Revenue
Receipts f rom customers

Facility and f leet rentals Transf ers In
9%
Where the Money Goes (Uses) FY 2012 - Enterprise Funds
1% 40% 59%
Personnel
Operating Capital Outlay Transf ers Out
Page 63
FY 20112012 Budget
Palmetto Islands County Park
444 Needlerush Parkway Month Pleasant, SC 29464
Palmetto Islands County Park is a 943 acre year-round park providing Charleston County residents with nature trails, boardwalks, bicycle trails, play equipment, observation tower, boat and bike rentals, picnic shelter rentals, fishing areas, and water recreation at the Splash Island Family Water Park. The Nature Island at Palmetto Islands County Park also provides local residents with unique opportunities for nature observation. A projected 209,378 visitors will utilize this facility during the 20112012 season. As a year-round park, Palmetto Islands employs 8 full-time and 60 part-time employees.
Where the Money Comes From (Sources) FY 2012 - Palmetto Islands County Park
1% 4% 2% 2% 8% 18% 65%
Resale Vending Fleet Rentals Facility Rentals Gate Adm issions Water Feature Recreational Program ming
Where the Money Goes (Uses) FY 2012 - Palmetto Islands County Park
30% 70%
Personnel Operating
Page 64

Palmetto Islands County Park
Fiscal Year Totals Visitors
FY 07-08 146,037
FY 08-09 170,109
FY 09-10 207,769
FY 10-11 196,840
FY 11-12 Projected 209,378
Fund Summary: REVENUES Millage Resale Vending Fleet Rentals Facility Rentals Gate Admissions Water Feature Recreational Programming Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Depreciation Transfers Out TOTAL EXPENDITURES
FY 09-10 Actual 0 13,461 4,957 9,949 41,575 178,560 378,468 0 0 (46,835) 135 580,269
FY 10-11 Approved 0 13,376 4,489 9,334 41,763 164,096 369,778 0 0 0 0 602,836
FY 11-12 Proposed 0 13,657 5,008 10,260 45,832 110,378 383,137 22,329 6,636 0 0 597,237
Dollar Change 0 281 519 926 4,069 (53,718) 13,359 22,329 6,636 0 0 (5,599)
Percent Change
2% 10% 9% 9% -49% 3% 100% 100%
-1%
698,959 256,521 0 4,515 0 959,994
705,209 311,132 0 0 0 1,016,341
737,203 322,396 0 0 0 1,059,599
31,994 11,264 0 0 0 43,258
4% 3%
4%
NET PROFIT / (LOSS):
(379,725)
(413,505)
(462,362)
(48,857)
11%
FY 2012 Budget Adjustments: In the FY 2012 Budget we have restructured some of the enterprise accounts by moving Recreational Programming to be accounted for within each park where the special event/program is being held and Gold Passes will no longer be accounted for within each Parks budget but in the Park & Recreation Service Enterprise Fund. Palmetto Islands County Park hosts the Pet Festival and weekend entertainment series. Transfers In represents the Holiday Festival of Light salary reimbursement. One staff member will be receiving longevity in the FY 2012 Budget. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. Operating expenses increased $2,593 for the recreation programs expenditures. The rest is normal increase of operating expensesutilities, advertising, printing, and local/state taxes.
Page 65
FY 20112012 Budget
James Island County Park County Park
871 Riverland Drive Charleston, SC 29412
James Island County Park remains the most diverse in our county park system hosting the Holiday Festival of Lights, a 125 space RV Campground, ten Vacation Cottages, the Splash Zone Water Park and a large variety of special events. Attendance continues to grow, as does awareness of the facilities and programs offered at the park. A projected 673,262 visitors will utilize this facility during the 2011-2012 season. James Island employs a staff of 28 full-time staff, 12 part-time employees and 112 seasonal personnel.
Where the Money Comes From (Sources) FY 2012 - James Island County Park
Resale Vending 17% 36% Fleet Rentals Facility Rentals Gate Adm issions Water Feature Cottages & Cam pground Holiday Festival of Lights Recreation Programming
3% 1% 12% 26% 5%
Where the Money Goes (Uses) FY 2012 - James Island County Park
2%
Personnel Operating
45%
53%
Capital Outlay Depreciation Transfers Out
Page 66

James Island County Park
FY 07-08 556,148
FY 08-09 536,184
FY 09-10 632,006
FY 10-11 589,113
FY 09-10 Actual REVENUES Millage Resale Vending Fleet Rentals Facility Rentals Gate Admissions Water Feature Cottages & Campground Holiday Festival of Lights Recreation Programming Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Depreciation Transfers Out TOTAL EXPENDITURES 0 8,966 10,961 31,966 145,670 364,158 829,408 1,649,189 1,045,175 0 69,582 (322,067) 3,283 3,836,290
FY 10-11 Approved 0 5,613 11,648 29,567 158,265 326,643 822,127 1,644,221 1,071,347 0 110,050 0 0 4,179,481
FY 11-12 Proposed 0 10,654 15,048 30,847 162,286 235,975 854,794 1,818,385 1,271,119 604,969 0 0 0 5,004,077
Dollar Change 0 5,041 3,400 1,280 4,021 (90,668) 32,667 174,164 199,772 604,969 (110,050) 0 0 824,596
Percent Change
47% 23% 4% 2% -38% 4% 10% 16% 100%
16%
2,219,977 1,348,307 40,223 52,524 64,074 3,725,106 111,185
2,228,551 1,721,176 37,500 0 64,738 4,051,965 127,516
2,416,475 2,046,227 30,500 0 78,951 4,572,153 431,924
187,924 325,051 (7,000) 14,213 520,188 304,408
8% 16% -23% 18% 11% 70%
FY 2012 Budget Adjustments: In the FY 2012 Budget we have restructured some of the enterprise accounts by moving Recreational Programming to be accounted for within each park where the special event/program is being held and Gold Passes will no longer be accounted for within each Parks budget but in the Park & Recreation Service Enterprise Fund. Recreation programming accounted for in this budget: East Coast Canoe & Kayak Festival, the Challenge Course, the Climbing Wall/Portable Wall, Cajun Festival, entertainment series, movies at the Park, Yappy Hour Dog Park event, Triathlon (new for FY 2012), and the Holiday Festival of Lights Fun Run. Transfers In represents the Holiday Festival of Light salary reimbursement. Seven staff members will be receiving longevity in the FY 2012 Budget. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. Due to account restructuring two full-time recreation staff moved from the Recreation Enterprise Fund to James Island County Park. Operating expenses increased due to moving recreation programming expenditures to this fund. The rest is normal increase of operating expensesutilities, advertising, printing, and local/state taxes.
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FY 20112012 Budget
North Charleston Wannamaker County Park
8888-A University Boulevard North Charleston, SC 29406
North Charleston Wannamaker County Park has 1,015 acres representing a significant addition to the County Park System. The park includes a large enclosed shelter (3,500 sq. ft.), two open-air shelters, picnic areas, open meadow, 5 acres of lagoons, a unique children's play area, splash fountain, snack bar, bike and walking trails with access to a beautiful low country Cypress Swamp. In FY 2011 the park received a grant from the South Carolina Department of Park, Recreation & Tourism to improve two miles of existing nature trails for better access and maneuverability. Wannamaker County Park also contains the county's largest water park - Whirlin' Waters. A projected 425,774 visitors will visit this facility during the 2011-2012 season. Wannamaker has 17 full-time employees and a part-time/seasonal staff of over 160 during the Water Park Season. Preservation of such a large tract of land within the heavily development North Charleston area is a major accomplishment.
Where the Money Comes From (Sources) FY 2012 - North Charleston Wannamaker County Park
Resale Vending 6% Fleet Rentals Equipm ent Rentals 84% Facility Rentals Gate Adm issions Water Feature
1% 2% 2% 5%
Where the Money Goes (Uses) FY 2012 - North Charleston Wannamaker County Park
42% 58% Personnel
Page 68

North Charleston Wannamaker County Park
FY 07-08 388,310
FY 08-09 383,792
FY 09-10 413,532
FY 10-11 405,150
FY 09-10 Actual REVENUES Millage Resale Vending Fleet Rentals Equipment Rentals Facility Rentals Gate Admissions Water Feature Recreation Programming Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Depreciation Transfers Out TOTAL EXPENDITURES NET PROFIT / (LOSS): 1,667,134 943,798 (1,877) 524,738 0 3,133,793 (408,778) 0 50,855 11,381 19,765 0 134,024 216,063 2,526,051 0 0 (233,178) 53 2,725,015
FY 10-11 Approved 0 49,502 6,749 19,027 0 131,245 207,712 2,739,892 0 0 0 0 3,154,127
FY 11-12 Proposed 0 56,229 10,357 19,893 2,800 141,888 180,577 2,533,735 65,875 13,330 0 0 3,024,684
Dollar Change 0 6,727 3,608 866 2,800 10,643 (27,135) (206,157) 65,875 13,330 0 0 (129,443)
Percent Change
12% 35% 4% 100% 8% -15% -8% 100%
-4%
1,615,581 1,135,673 0 0 0 2,751,254 402,873
1,654,405 1,174,374 0 0 0 2,828,779 195,905
38,824 38,701 0 0 77,525 (206,968)
2% 3%
3% -106%
FY 2012 Budget Adjustments: In the FY 2012 Budget we have restructured some of the enterprise accounts by moving Recreational Programming to be accounted for within each park where the special event/program is being held and Gold Passes will no longer be accounted for within each Parks budget but in the Park & Recreation Service Enterprise Fund. Recreation programming accounted for in this budget: Latin American Festival, entertainment series, Reggae series, and the Water Park Dog Event. Transfers In represents the Holiday Festival of Light salary reimbursement. Six staff members will be receiving longevity in the FY 2012 Budget. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. Operating expenses increased due to moving recreation programming expenditures to this fund. The rest is normal increase of operating expensesutilities, advertising, printing, and local/state taxes.
Page 69
FY 20112012 Budget
Johns Island County Park Mullet Hall Equestrian Center
2662 Mullet hall Road Johns Island, SC 29455
This park site, which opened for public use in April of 2001, consists of 738 acres and boasts some beautiful forested areas along with large agricultural fields. This facility serves as a host for competitive 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, large lunging area, two barns with water and electric (196 stalls), and a horse washing area. In FY 2008 the addition of campsites improved this facility. The Low country Radio Control Flyers are utilizing one of the agricultural fields for their activity. The Trail Systems was awarded the "National Trail Designation" by the Federal Secretary of the Interior in 2006. Mullet Hall has three full-time staff and one part-time employee.
Where the Money Comes From (Sources) FY 2012 - Mullet Hall Equestrian Center
Resale 11% 43% 3% 35% Vending Equipm ent Rentals Facility Rentals
8%
Gate Adm issions

Recreation Programming
Where the Money Goes (Uses) FY 2012 - Mullet Hall Equestrian Center
44%
56%
Personnel Operating
Page 70

Johns Island County Park
Fiscal Year Totals # of Show Days 57 61 56 59 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 Projected 59
FY 09-10 Actual REVENUES Millage Resale Vending Equipment Rentals Facility Rentals Gate Admissions Recreation Programming Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Depreciation Transfers Out TOTAL EXPENDITURES 148,125 106,343 0 2,181 0 256,650 0 63,197 156 6,200 84,058 12,955 4,856 2,500 (34,350) 0 139,571
FY 10-11 Approved
FY 11-12 Proposed
Dollar Change
Percent Change
0 70,031 200 9,000 92,987 23,124 5,631 2,500 0 0 203,473
0 73,205 162 7,283 89,988 16,541 21,975 0 0 0 209,154
0 3,174 (38) (1,717) (2,999) (6,583) 16,344 (2,500) 0 0 5,681 3% 4% -23% -24% -3% -40% 74%
166,769 160,619 0 0 0 327,388
208,788 163,979 0 0 0 372,767
42,019 3,360 0 0 0 45,379
20% 2%
12%
(117,079)
(123,915)
(163,613)
(39,698)
24%
FY 2012 Budget Adjustments: In the FY 2012 Budget we have restructured some of the enterprise accounts by moving Recreational Programming to be accounted for within each park where the special event/program is being held . Recreation programming accounted for in this budget: Off Road Races (The Mullet Haul) and the Harvest Festival, which has been in this budget since its beginning. One Full-Time staff moved from the General Agency Maintenance Division to this budget. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. Operating expenses increased due to moving recreation programming expenditures to this fund. The rest is normal increase of operating expensesutilities, advertising, printing, and local/state taxes.
Page 71
FY 20112012 Budget
Edisto Island County Park
8354 Pine Landing Road 8545 Pine Landing Road Edisto, SC 29438
This future park site consists of 307 acres off of Pine Landing Road on Edisto Island. The property offers creek frontage with a portion of the site being heavily forested and a portion in agricultural fields. This property was purchased in an effort to buy land while it is still available. The time frame for development has not been determined. In January of 2000, the Commission completed the purchase of an additional 536 acres also on Pine Landing Road in conjunction with a conservation effort with the Nature Conservancy. One parcel of land separates these two tracts. PRC hopes to eventually link these two properties through a purchase.
Page 72

Edisto Island County Park
FY 09-10 Actual REVENUES Millage Transfers In Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Transfers Out TOTAL EXPENDITURES 0 243 0 0 0 0 0
FY 10-11 Approved
FY 11-12 Proposed
Dollar Change
Percent Change
0 0 0
0 0 0
0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
243
(243)
Page 73
FY 20112012 Budget
Kiawah Island Beachwalker Park
Beachwalker Drive Kiawah Island, SC 29455
Beachwalker Park located on Kiawah Island, operates under a unique and highly successful lease agreement with Kiawah Resort Associates and Charleston County Government. Public access to eleven miles of beach is provided at Beachwalker Park with annual visitation of approximately 75,753 visitors. The Commission operates the snack bar and rental operations, provides a 500 foot designated swimming area, as well as the overall management of Beachwalker Park. Charleston County Park and Recreation Commission is totally responsible for the maintenance and upkeep of Beachwalker Park. This Park has one fulltime employee and numerous seasonal staff.
Where the Money Comes From (Sources) FY 2012 - Kiawah Island Beachwalker Park
18% 11% 70%
1%
Resale/Concessions Vending Beach Rentals Facility Rentals Gate Adm issions
Where the Money Goes (Uses) FY 2012 - Kiawah Island Beachwalker Park
26% 74% Personnel Operating
Page 74

Kiawah Island Beachwalker Park
Fiscal Year Totals Visitors Vehicles
FY 07-08 53,130 15,538
FY 08-09 59,289 16,610
FY 09-10 71,252 20,006
FY 10-11 59,262 16,600
FY 11-12 Projected 75,753 21,807
FY 09-10 Actual REVENUES Millage Resale/Concessions Vending Beach Rentals Facility Rentals Gate Admissions Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Depreciation Transfers Out TOTAL EXPENDITURES NET PROFIT / (LOSS): 184,878 22,932 0 240 0 208,050 (59,904) 0 22,524 2,062 14,820 0 104,661 16,246 (12,257) 90 148,146
FY 10-11 Approved 0 19,388 2,489 13,930 0 112,782 16,518 0 280 165,387
FY 11-12 Proposed 0 23,817 1,818 14,595 0 93,030 12,055 0 0 145,315
Dollar Change 0 4,429 (671) 665 0 (19,752) (4,463) 0 (280) (20,072)
Percent Change
19% -37% 5% -21% -37%
-14%
167,679 37,758 0 0 0 205,437 (40,050)
122,227 42,841 0 0 0 165,068 (19,753)
(45,452) 5,083 0 0 0 (40,369) 20,297
-37% 12%
-24% -103%
FY 2012 Budget Adjustments: In the FY 2012 Budget we have restructured some of the enterprise accounts, Gold Passes will no longer be accounted for within each Parks budget but in the Park & Recreation Service Enterprise Fund. Transfers In represents the Holiday Festival of Light salary reimbursement. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. New for FY 2012, Ocean Lifeguards and their expenses moved to the General Agency Operations/Safety budget. Operating expenses increased due to normal increase of operating expensesutilities, advertising, printing, and local/state taxes. Also, starting in this budget, all maintenance expenses will be accounted for this Park in this budget.
Page 75
FY 20112012 Budget
Kiawah Island Beachwalker Park Folly Beach County Park
1100 West Ashley Avenue Beachwalker Drive KiawahBeach, SC 29439 Folly Island, SC 29455
Folly Beach County Park is a 137.9 acre public beach access park with approximately 900 feet of guarded beach, changing and shower facilities, 250 parking spaces, restrooms, rental picnic shelters, and a snack bar. During the 2011-2012 season an estimated 102,200 visitors will utilize this facility. Folly Beach County Park employs three full-time staff and numerous seasonal employees including gatekeepers, park attendants, and lifeguards.
Where the Money Comes From (Sources) FY 2012 - Folly Beach County Park
4% 18% 8% 50% 19% 1%
Resale/Concessions Vending Beach Rentals Facility Rentals Gate Adm issions Recreation Programming
Where the Money Goes (Uses) FY 2012 - Folly Beach County Park
Personnel 29% 71% Operating
Page 76

Folly Beach County Park
FY 07-08 105,887 36,524
FY 08-09 108,933 37,466
FY 09-10 118,537 40,462
FY 10-11 109,864 37,496
FY 11-12 Projected 102,200 35,000
FY 09-10 Actual REVENUES Millage Resale/Concessions Vending Beach Rentals Facility Rentals Gate Admissions Recreation Programming Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Transfers Out TOTAL EXPENDITURES 0 58,537 3,341 23,785 62,841 210,484 0 14,659 (16,525) 7,039 364,160
FY 10-11 Approved 0 56,263 3,068 19,706 54,720 236,791 0 14,759 0 6,000 391,307
FY 11-12 Proposed 0 55,058 2,793 24,300 56,224 147,394 11,660 21,260 0 0 318,689
Dollar Change 0 (1,205) (275) 4,594 1,504 (89,397) 11,660 6,501 0 (6,000) (72,618)
Percent Change
-2% -10% 19% 3% -61% 100% 31%
-23%
307,868 59,763 0 0 367,631
296,028 83,883 0 0 379,911
246,423 100,136 0 0 346,559
(49,605) 16,253 0 0 (33,352)
-20% 16%
-10%
(3,471)
11,396
(27,870)
(39,266)
141%
FY 2012 Budget Adjustments: In the FY 2012 Budget we have restructured some of the enterprise accounts by moving Recreational Programming to be accounted for within each park where the special event/program is being held. Gold Passes will no longer be accounted for within each Parks budget but in the Park & Recreation Service Enterprise Fund. Recreation programming accounted for in this budget: Folly Beach Challenge (off-road race). This past year Folly Beach County Park lost 250 parking spaces due to erosion. Junior Lifeguard Camp moved to the General Agency Safety Budget to be consistent with the other camps offered by Charleston County PRC. Transfers In represents the Holiday Festival of Light salary reimbursement. One staff member will be receiving longevity in the FY 2012 Budget. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. One Full-Time staff moved from the General Agency Maintenance Division to this budget. New for FY 2012, Ocean Lifeguards/Junior Lifeguard Camps and their expenses moved to the General Agency Operations/Safety budget. Operating expenses increased due to recreational programming expenses and to normal increase of operating expensesutilities, advertising, printing, and local/state taxes. Also, starting in this budget, all maintenance expenses will be accounted for this Park in this budget.
Page 77
FY 20112012 Budget
Isle of Palms County Park
One 14th Avenue Isle of Palms, SC 29451
Located at the foot of the Isle of Palms Connector, this beach access facility opened to the public in June of 1996. The park provides parking for 350 cars, boardwalks to the beach, showers, restrooms, vending, and changing areas. A 500 foot designated swimming area is lifeguarded. During the 2011-2012 season an estimated 161,022 visitors will utilize this facility. The Isle of Palms County Park has three full-time employees and is supplemented by seasonal staff.
Where the Money Comes From (Sources) FY 2012 - Isle of Palms County Park
Resale 23% 9% 1% Vending Beach Rentals Facility Rentals Gate Adm issions
67%
Where the Money Goes (Uses) FY 2012 - Isle of Palms County Park
26%
Personnel 74% Operating
Page 78

Isle of Palms County Park
FY 07-08 145,497 52,206
FY 08-09 139,515 52,573
FY 09-10 159,956 60,663
FY 10-11 150,000 55,400
FY 11-12 Projected 161,022 60,663
FY 09-10 Actual REVENUES Millage Resale Vending Beach Rentals Facility Rentals Gate Admissions Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Transfers Out TOTAL EXPENDITURES NET PROFIT / (LOSS): PROFIT MARGIN: 0 61,486 4,042 31,650 0 363,181 17,562 (21,893) 13,166 469,194
FY 10-11 Approved 0 54,982 3,166 24,210 0 357,504 17,634 0 16,228 473,724
FY 11-12 Proposed 0 83,404 4,150 31,975 0 240,053 16,661 0 0 376,243
Dollar Change 0 28,422 984 7,765 0 (117,451) (973) 0 (16,228) (97,481)
Percent Change
34% 24% 24% -49% -6%
-26%
347,978 73,448 0 0 421,426 47,768 10%
348,478 93,229 0 0 441,707 32,017 7%
273,799 98,274 0 0 372,073 4,170 1%
(74,679) 5,045 0 0 (69,634) (27,847)
-27% 5%
-19% -668%
FY 2011 Budget Adjustments: In the FY 2012 Budget we have restructured some of the enterprise accounts by moving Junior Lifeguard Camps to the General Agency Safety budget. Gold Passes will no longer be accounted for within each Parks budget but in the Park & Recreation Service Enterprise Fund. Transfers In represents the Holiday Festival of Light salary reimbursement. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. New for FY 2012, Ocean Lifeguards/Junior Lifeguard Camps and their expenses moved to the General Agency Operations/Safety budget. Operating expenses increased due to normal increase of operating expensesutilities, cost of resale items, advertising, printing, and local/state taxes.
Page 79
FY 20112012 Budget
Folly Beach Coast Guard Base
East Ashley Avenue Folly Beach, SC 29439
This beach wilderness and historical park 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 98 acre parcel is located on the northeast end of Folly Beach with frontage along the Atlantic Ocean and Lighthouse Inlet. In 2005, the site is slated to become a Heritage Preserve through the Department of Natural Resources Heritage Trust program. Although no time frame for development has been determined, preliminary concepts are for an interpretive facility that will inform visitors about the Civil War history of the site, the maritime forest and coastal habitats, as well as the Morris Island Lighthouse, which is easily viewed from the site.
Page 80

Folly Beach Coast Guard Base
FY 09-10 Actual REVENUES Millage Transfers In Miscellaneous 0 0 0
FY 10-11 Approved
FY 11-12 Proposed
Dollar Change
Percent Change
0 0 2,000
0 0 1,400
0 0 (600)
TOTAL REVENUE
2,000
1,400
(600)
-43%
EXPENDITURES Personnel Operating Capital Outlay Transfers Out 0 5,882 (540) 42 0 2,000 0 0 0 2,618 0 0 0 618 0 0 24%
TOTAL EXPENDITURES
5,384
2,000
2,618
618
24%
(5,384)
(1,218)
(1,218)
100%
Page 81
FY 20112012 Budget
Folly Beach Edwin S. Taylor Fishing Pier
101 Arctic Avenue Folly Beach, SC 29439
This 25 foot wide pier, completed in September 1995, extends more than 1,045 feet into the Atlantic Ocean and is 23 feet above sea level. Located at the end of the pier is a 7,500 square foot diamond shaped platform with 1,400 square foot covered shelter. Landward of the pier is a 10,000 square foot building with restrooms, tackle shop, and the Locklear's Beach City Grille Restaurant, which is leased to an independent operator. In FY 2008 the pier closed September thru March for renovations and repairs. The pier is staffed with five full-time employees and up to 20 part-time employees over the course of the year. During the 2011-2012 season 289,776 projected visitors will utilize this facility.
Where the Money Comes From (Sources) FY 2012 - Folly Beach Edwin S. Taylor Fishing Pier
Resale 21% 9% 5% 61% Vending Equipm ent Rentals Facility Rentals Gate Adm issions 2% Recreation Programming
2%
Where the Money Goes (Uses) FY 2012 - Folly Beach Edwin S. Taylor Fishing Pier
49%
51%
Personnel
Operating
Page 82

Folly Beach Edwin S. Taylor Fishing Pier
Fiscal Year Totals Visitors Fishermen FY 07-08 192,609 14,325 FY 08-09 233,231 16,791 FY 09-10 270,344 18,833 FY 10-11 250,000 17,700 FY 11-12 Projected 289,776 19,019
FY 09-10 Actual REVENUES Millage Resale Vending Equipment Rentals Facility Rentals Gate Admissions Recreation Programming Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Depreciation Transfers Out TOTAL EXPENDITURES NET PROFIT / (LOSS): PROFIT MARGIN: 0 587,698 11,011 17,390 105,620 253,121 0 15,607 (295,845) 2,020 696,622
FY 10-11 Approved 0 646,746 20,299 17,823 97,224 292,217 0 15,827 0 700 1,090,836
FY 11-12 Proposed 0 635,798 20,088 18,668 98,948 221,412 52,559 9,009 0 0 1,056,482
Dollar Change 0 (10,948) (211) 845 1,724 (70,805) 52,559 (6,818) 0 (700) (34,354)
Percent Change
-2% -1% 5% 2% -32% 100% -76%
-3%
598,124 192,646 (340) 454 0 790,884 (94,262) -14%
645,779 506,144 0 0 0 1,151,923 (61,087) -6%
516,299 505,236 0 0 0 1,021,535 34,947 3%
(129,480) (908) 0 0 0 (130,388) 96,034
-25% 0%
-13% 275%
FY 2012 Budget Adjustments: In the FY 2012 Budget we have restructured some of the enterprise accounts by moving Recreational Programming to be accounted for within each park where the special event/program is being held. Gold Passes will no longer be accounted for within each Parks budget but in the Park & Recreation Service Enterprise Fund. Recreation programming accounted for in this budget: Moonlight Mixer. Transfers In represents the Holiday Festival of Light salary reimbursement. One staff member will be receiving longevity in the FY 2012 Budget. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. New for FY 2012, Ocean Lifeguards and their expenses moved to the General Agency Operations/Safety budget. Operating expenses increased due to recreational programming expenses and to normal increase of operating expensesutilities, advertising, printing, and local/state taxes.
Page 83
FY 20112012 Budget
2430 Thompson Avenue North Charleston, SC 29408
Cooper River Marina
This 170-slip marina on the Cooper River was constructed by the federal government within the confines of the Charleston Naval Base. The Commission has obtained ownership of the marina, the adjoining degaussing pier, and 16 acres of property. Three full-time employees and seasonal part-time staff the Marina. The boating community has use of Resale/Office building which opened in FY 2007.
Where the Money Comes From (Sources) FY 2012 - Cooper River Marina
3% 4% Resale Vending 93%
Facility Rentals
Services
Where the Money Goes (Uses) FY 2012 - Cooper River Marina
33%
Personnel 67% Operating
Page 84

Cooper River Marina
Fiscal Year Totals % Occupancy
FY 07-08 99.1%
FY 08-09 97.6%
FY 09-10 98.0%
FY 10-11 98.7%
FY 11-12 Projected 98.5%
FY 09-10 Actual REVENUES Millage Resale Vending Facility Rentals Services Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Depreciation Transfers Out TOTAL EXPENDITURES NET PROFIT / (LOSS): PROFIT MARGIN: 271,700 121,127 0 275,986 0 668,813 (15,639) -2% 0 21,927 2,076 616,980 23,135 1,279 (12,224) 0 653,173
FY 10-11 Approved 0 21,974 2,201 617,504 23,301 2,570 0 0 667,550
FY 11-12 Proposed 0 24,998 1,364 639,127 23,494 1,571 0 0 690,554
Dollar Change 0 3,024 (837) 21,623 193 (999) 0 0 23,004
Percent Change
12% -61% 3% 1% -64%
3%
272,032 105,792 0 0 0 377,824 289,726 43%
266,036 132,445 0 0 0 398,481 292,073 42%
(5,996) 26,653 0 0 0 20,657 2,347
-2% 20%
5% 1%
FY 2012 Budget Adjustments: Revenue increase is due to rate increase of dockage/storage fees and food/sundry sales. Transfers In represents the grant for the pump-out boat. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. Operating expenses increased due to normal increase of operating expensesutilities, storm water fees, thru-bolt inspection/tightening on the transient dock, advertising, printing, and local/state taxes.
Page 85
FY 20112012 Budget
Ravenel Caw Caw Interpretive Center
5200 Savannah Highway Charleston, SC 29470
Opened to the public January 28th of 2000, Caw Caw offers an Interpretive Center with exhibits and displays highlighting the historical, cultural, and environmental treasures of the 643 acre site. Historic rice fields, two classroom facilities, impoundments managed for wildlife, and a wide variety of educational programs, such as African-American History, are offered for public enjoyment. Caw Caw has a staff of two full-time and seven part-time employees.
Where the Money Comes From (Sources) FY 2012 - Ravenel Caw Caw Interpretive Center
27%
41% 32%
Resale
Vending
Gate Adm issions
Recreation Programming
Where the Money Goes (Uses) FY 2012 - Ravenel Caw Caw Interpretive Center
30% Personnel
70% Operating
Page 86

Ravenel Caw Caw Interpretive Center
Fiscal Year Visitors
FY 07-08 9,937
FY 08-09 10,723
FY 09-10 12256
FY 10-11 10,884
FY 09-10 Actual REVENUES Millage Resale Vending Gate Admissions Recreation Programming Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Transfers Out TOTAL EXPENDITURES 148,053 56,793 0 0 204,847 0 5,761 499 8,300 0 0 (4,862) 15 9,712
FY 10-11 Approved
FY 11-12 Proposed
Dollar Change
Percent Change
0 5,033 0 6,709 0 0 0 0 11,742
0 7,364 0 5,779 5,000 0 0 0 18,143
0 2,331 0 (930) 0 0 0 6,401 35% -16% 32%
152,299 68,613 0 0 220,912
151,600 65,222 0 0 216,822
(699) (3,391) 0 0 (4,090)
0% -5%
-2%
(195,134)
(209,170)
(198,679)
10,491
-5%
FY 2012 Budget Adjustments: In the FY 2012 Budget we have restructured some of the enterprise accounts by moving Recreational Programming to be accounted for within each park where the special event/program is being held. Gold Passes will no longer be accounted for within each Parks budget but in the Park & Recreation Service Enterprise Fund. Recreation programming accounted for in this budget: Adventure off-road road. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. Operating expenses decreased due to staff budgeting based on past years actual and park needs.
Page 87
FY 20112012 Budget
71 Harry M. Hallman, Jr. Boulevard Mt. Pleasant, SC 29464
Mount Pleasant Fishing Pier
Opening to the public during the summer of 2009, the Mount Pleasant Fishing Pier is a component of the new Memorial Waterfront Park being constructed by the Town of Mount Pleasant. The 1,200 foot long pier includes a fishing pavilion at the end of the pier, shade structures with swings, a snack/tackle shop, and bathrooms. Much of the pier was constructed by the State Department of Transportation from lopped-off pilings for the Silas Pearlman Bridge. The pier will be staffed with three full-time employees and up to 20 part-time employees over the course of the year. during the 2011-2012 season. A projected 168,026 visitors will visit this facility
Where the Money Comes From (sources) FY 2012 - Mt. Pleasant Fishing Pier
Resale
15% 17% 66%
Vending Equipm ent Rentals Facility Rentals
2%
Gate Adm issions
Where the Money Goes (Uses) FY 2012 - Mt. Pleasant Fishing Pier
42%
Personnel
58%
Operating
Page 88

Mount Pleasant Fishing Pier
Fiscal Year Totals Visitors Fishermen FY 07-08 FY 08-09 FY 09-10 161,881 11,915 FY 10-11 196,910 16,000 FY 11-12 Projected 168,026 10,724
FY 09-10 Actual REVENUES Millage Resale Vending Equipment Rentals Facility Rentals Gate Admissions Recreation Programming Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Transfers Out TOTAL EXPENDITURES 0 271,317 371 5,323 0 66,265 0 0 (127,464) 1,450 217,262
FY 10-11 Approved 0 271,448 0 5,796 0 85,656 0 0 0 0 362,900
FY 11-12 Proposed 0 214,782 420 5,000 200 57,166 48,800 0 0 0 326,368
Dollar Change 0 (56,666) 420 (796) 200 (28,490) 48,800 0 0 0 (36,532)
Percent Change
-26% 100% -16% 100% -50% 100%
-11%
363,581 131,970 0 0 495,551 (278,289)
333,135 253,936 0 0 587,071 (224,171)
334,931 238,404 0 0 573,335 (246,967)
1,796 (15,532) 0 0 (13,736) (22,796)
1% -7%
-2% 9%
FY 2012 Budget Adjustments: In the FY 2012 Budget we have restructured some of the enterprise accounts by moving Recreational Programming to be accounted for within each park where the special event/program is being held. Recreation programming accounted for in this budget: Shaggin on the Pier, movies at the Park, and the entertainment series. Resale and Admissions revenue decreased based on budgeting closer to past actual. One staff member will be receiving longevity in the FY 2012 Budget. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study. Operating expenses increased due to recreational programming expenses and to normal increase of operating expensesutilities, advertising, printing, and local/state taxes. Mount Pleasant Pier opened for business July 2009, creating a budget for a new enterprise is harder to accomplish until there are three years of actual for comparison.
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FY 20112012 Budget
Recreation Enterprise
In the past the Recreation Enterprise Fund was used to record special events/programs that happened at any Charleston County Park and Recreation Commission facility. Starting July 1, 2011 events/programs have bee restructured to be accounted for within the park being held. Staff that were housed within this fund moved to the Parks budget or into the new Park & Recreation Service Enterprise Fund.
Page 90

Recreation Enterprise
FY 09-10 Actual REVENUES Millage Outdoor Programs Group Services Special Events & Programs Wall Programs Resale Equipment Rentals Gate Admissions Transfers In Cost of Revenue Miscellaneous TOTAL REVENUES EXPENDITURES Personnel Operating Capital Outlay Depreciation Transfers Out TOTAL EXPENDITURES 0 109,327 102,509 378,315 96,757 8,895 13,346 60,928 66,159 (99,443) 0 736,793 FY 10-11 Approved 0 146,142 107,800 407,655 107,171 8,340 16,623 73,261 62,500 0 0 929,492 FY 11-12 Proposed 0 0 0 0 0 0 0 0 0 0 0 0 Dollar Change 0 (146,142) (107,800) (407,655) (107,171) (8,340) (16,623) (73,261) (62,500) 0 0 (929,492) Percent Change
473,971 370,191 (1,492) 3,203 0 845,872
482,453 537,890 0 0 0 1,020,343
0 0 0 0 0 0
(482,453) (537,890) 0 0 0 (1,020,343)
NET PROFIT / (LOSS): PROFIT MARGIN:
(109,079) -15%
(90,851) -10%
90,851
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FY 20112012 Budget
Park & Recreation Service Enterprise
This fund consist of eight full-time employees and numerous part-time staff. They are concentrated in operation of Special Events, Group Programming and Food/Retail operations. The differentiation from other enterprise funds lies in that no one facility is utilized in this fund. Gold Pass Sales and Sponsorships for the agency are reported in this fund. This fund was created during the FY 2012 budget process.
Where the Money Comes From (Sources) FY 2012 - Park & Recreation Services Enterprise
28% 61% 11%
Sponsorship Group Services Recreation Programming
Gate Adm issions
Where the Money Goes (Uses) FY 2012 - Park & Recreation Services Enterprise
18%
Personnel 82%
Operating
Page 92

Park & Recreation Service Enterprise
FY 09-10 Actual REVENUES Sponsorship Group Services Recreation Programming Gate Admissions Cost of Revenue Transfers In Miscellaneous TOTAL REVENUES 0 0 0 0 0 0 (834) (834) 0 0 0 0 0 299,221 0 299,221 244,500 98,800 870 544,888 0 0 0 889,058 244,500 98,800 870 544,888 0 (299,221) 0 589,837 66% 100% 100% 100% 100% FY 10-11 Approved FY 11-12 Proposed Dollar Change Percent Change
EXPENDITURES Personnel Operating Capital Outlay Transfers Out TOTAL EXPENDITURES NET PROFIT / (LOSS): PROFIT MARGIN: 0 5,327 0 0 5,327 (6,161) 0 0 0 0 0 299,221 506,906 108,161 0 0 615,067 273,991 31% 506,906 108,161 0 0 615,067 (25,230) 100% -9% 100% 100%
FY 2012 Budget Adjustments: Park and Recreation Service Enterprise is new for FY 2012. It will account for Programming that is not park specific. It will house the Gold Pass sales, the administrative cost for Special Events and Operations Food/Retail teams. Sponsorships which is collected by Marketing will we posted within this area. In the past this was known as the Support Services budget. One staff member will be receiving longevity in the FY 2012 Budget. No cost of living is included in this budget, the agency will continue to maintain the Evergreen compensation study.
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FY 20112012 Budget
Page 94

Personnel Summary
POSITION TITLE
Accounting Technician Administrative Assistant I Administrative Assistant II Administrative Coordinator Administrative Manager Administrative Services Assistant Manager Assistant Campground Manager Assistant Comptroller Assistant Division Directors Assistant General Manager Assistant Park Manager Assistant Park Manager 1 Assistant Safety Program Manager Beach Park Supervisor Budget and Reporting Coordinator Call Center Representative Call Center Supervisor Campground Manager Capital Project Manager Chief Operations Officer Community Education Specialist Comptroller Contract Coordinator Creative Services Manager Division Directors Employment Coordinator Environmental Education Coordinator Environmental Education Specialist Executive Director Festival and Event Coordinator Festival and Event Manager Festival and Event Specialist Finance Projects Coordinator Fleet Manager Food & Beverage Manager Food and Retail Coordinator
GRADE
204 205 205 207 206 - 209 208 209 214 214 211 210 209 209 208 209 204 207 210 211 219 207 217 208 210 216 208 209 207 221 209 212 207 209 210 209 209
GRADE RANGE
$26,727 - $44,099 $28,598 - $47,187 $28,598 - $47,187 $32,742 - $54,024 $30,600 - $63,013 $35,361 - $58,346 $38,190 - $63,013 $56,114 - $92,588 $56,114 - $92,588 $44,545 - $73,499 $41,245 - $68,055 $38,190 - $63,013 $38,190 - $63,013 $35,361 - $58,346 $38,190 - $63,013 $26,727 - $44,099 $32,742 - $54,024 $41,245 - $68,055 $44,545 - $73,499 $83,983 - $138,572 $32,742 - $54,024 $70,687 - $116,634 $35,361 - $58,346 $41,245 - $68,055 $65,451 - $107,995 $35,361 - $58,346 $38,190 - $63,013 $32,742 - $54,024 $99,781 - $164,638 $38,190 - $63,013 $48,108 - $79,379 $32,742 - $54,024 $38,190 - $63,013 $41,245 - $68,055 $38,190 - $63,013 $38,190 - $63,013
GENERAL AGENCY FUND

2 1 3 1 3 1
ENTERPRISE FUND
1 1 7 3 5 2 1 1 1 5 1 1 2 1 1 1 1 1 6 1 1 1 1 2 1 1 1 1 2 2
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FY 20112012 Budget
Personnel Summary continued...
POSITION TITLE
General Manager Grants Coordinator Graphic Design Coordinator Group Sales Coordinator Historical Specialist Human Resources Benefits Manager Information Technology Coordinator Information Technology Manager Interpretive Coordinator Interpretive Specialist Mail Clerk Maintenance Crew Chief Maintenance Specialist I Maintenance Specialist II Maintenance Specialist III Maintenance Supervisor Maintenance Superintendent Marketing Manager Marketing Services Coordinator Mechanic III Office Manager Operations Manager - Whirlin Waters Operations Food & Retail Manager Operations Manager II Operations Project Coordinator Outdoor Recreation Coordinator Outdoor Recreation Program Manager Outdoor Recreation Specialist Park Manager I Park Manager II Park Operations Manager Payroll Manager Procurement Officer Publicity Coordinator Receptionist Resource Planning Manager
GRADE
212 208 209 208 207 209 212 211 209 207 201 207 202 204 206 208 - 210 210 212 207 206 208 210 210 209 207 209 - 210 212 207 209 - 211 211 210 209 211 209 201 212
GRADE RANGE
$48,108 - $79,379 $35,361 - $58,346 $38,190 - $63,013 $35,361 - $58,346 $32,742 - $54,024 $38,190 - $63,013 $48,108 - $79,379 $44,545 - $73,499 $38,190 - $63,013 $32,742 - $54,024 $21,817 - $35,999 $32,742 - $54,024 $23,345 - $38,519 $26,727 - $44,099 $30,600 - $50,490 $35,361 - $68,055 $41,245 - $68,055 $48,108 - $79,379 $32,742 - $54,024 $30,600 - $50,490 $35,361 - $58,346 $41,245 - $68,055 $41,245 - $68,055 $38,190 - $63,013 $32,742 - $54,024 $38,190 - $68,055 $48,108 - $79,379 $32,742 - $54,024 $38,190 - $73,499 $44,545 - $73,499 $41,245 - $68,055 $38,190 - $63,013 $44,545 - $73,499 $38,190 - $63,013 $21,817 - $35,999 $48,108 - $79,379
GENERAL AGENCY FUND

1 1 1 1 1 1 2 1 1 1 2 2 2 1 2 1 1 1
ENTERPRISE FUND
2
7 14 10 6 2 2
1 1 1 6 1 2 1 1 4 4 1 1 1 1 1 1 2
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Personnel Summary continued...
POSITION TITLE
Revenue/Purchase Order Manager Rural Recreation Specialist Rural Youth Athletics Coordinator Safety Officer Safety Program Manager Senior Administrative Assistant Senior Capital Project Manager Senior Planning Manager Sponsorship Coordinator Staff Accountant Stewardship & Interpretive Manager Superintendent of Administrative Services Superintendent of Park & Recreation Services Volunteer Coordinator
GRADE
208 207 209 210 210 206 212 212 208 206 212 218 218 207
GRADE RANGE
$35,361 - $58,346 $32,742 - $54,024 $38,190 - $63,013 $41,245 - $68,055 $41,245 - $68,055 $30,600 - $50,490 $48,108 - $79,379 $48,108 - $79,379 $35,361 - $58,346 $30,600 - $50,490 $48,108 - $79,379 $77,049 - $127,131 $77,049 - $127,131 $32,742 - $54,024
GENERAL AGENCY FUND

1 3 1 1 1 1 1 1 1 1 1 1 1 1 95
ENTERPRISE FUND
84 179
TOTAL =
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FY 20112012 Budget
Glossary
Ad Valorem Tax - A property tax computed as a percentage of the value of taxable property.
Adopted Budget - Adopted denotes the revenue, transfers and expenditures as approved by formal action of the Commission and Charleston County Council.
Agency - The term in this budget refers to the organization known as Charleston County Park and Recreation Commission.
Allocation - A lump sum appropriation which is designated for expenditure by specific organization units and/or for special purposes, activities, or acquisition.
Appropriation - A legal authorization granted to make expenditures and to incur obligations for specific purposes approved by the Commission. An appropriation is usually limited in the amount and as to the time when it may be expended.
Appropriation Ordinance - The official enactment by the County Council to establish legal authority for the Commission to obligate and expend resources.
Audits - A yearly review of all financial records based on GAAP Standards. The Commission is audited yearly by an independent auditor.
Bond Anticipation Note (BAN) - Bond anticipation notes are smaller short-term bonds issued by governments and corporations. Knowing that the proceeds of the larger future issue will cover the anticipation notes, the issuing bodies use the notes as short-term financing.
Bond Referendum - An election in which registered voters vote on whether the Agency will be allowed to issue debt in the form of interest-bearing bonds.
Bonds - A written instrument to pay a specified sum of money (the face amount) on a specific date (the maturity date) at a specified interest rate. The interest payments and repayment of the principal are detailed in a bond resolution or ordinance.
Budget - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. This official public document reflects decisions, assesses service needs, establishes the allocation of resources and is the monetary plan for achieving goals and objectives.
Budget Schedule - The schedule of key time periods and milestones which the Commission follows in the preparation, adoption, and administration of the budget.
Budgetary Control - The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues.
CCPRC Charleston County Park and Recreation Commission
Page 98

Glossary continued...
Capital Replacement Reserve - This amount is set aside in the General Fund for replacement of fixtures in the agency due to age and general state of repair. Examples of a need to use these funds would be; replacement of a roof, replacement of a boardwalk system and foundation repair.
Cash Management - The management of cash necessary to pay for government services while investing temporary cash excesses in order to earn interest revenue.
Commission - The Charleston County Park and Recreation Commission.
Committee - A part of the Commission designated to oversee specific portions of the Agency. A committee is made up of three commission members. Any commissioner may attend any committee meeting. The public receives notification of any committee meeting.
Debt Service - The long-term payment of principal and interest on borrowed funds such as bonds.
Deficit - The excess of expenditures greater than appropriation.
Department - A cost center within the Agency.
Division - A group of homogenous cost centers within the agency.
Enterprise Fund - A fund established to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs of providing goods and services to the general public on a continuing basis to be financed or recovered primarily through user charges or fees.
Enterprise Fund Reserve - The dollar amount of resources remaining from prior years which are available to be budgeted in the current year. The Enterprise Fund Reserve is the result of profitable seasons.
Equipment Replacement Reserve - These are monies set aside each year to enable large equipment replacements without additional appropriation requests.
Expenditure - Actual outlay of funds for an asset obtained or goods and services obtained regardless of when the expense is actually paid.
F.T.P.
- Full-Time Position based on 1,950 hours of work per year.
Fees - Charges directly associated with programs, admissions or services provided by Commission activities.
Fiscal Year (FY) - The twelve month time period set to provide a beginning and end of a reporting period. The Agency fiscal year is July 1 - June 30.
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FY 20112012 Budget
Glossary continued...
GASB - Governmental Accounting Standards Board
General Fund - The fund used to account for all financial resources except those required to be accounted for in another fund.
General Obligation Bonds (G.O. Bonds) - Bonded debt that is collateralized by the full faith, credit, and taxing power of the governmental body that issues the bonds.
Grants - A contribution by a government or other organization to support a particular function. Grant may be classified as either categorical or block, depending upon the amount of discretion allowed the grantee.
Millage - One one-thousandth of a dollar. In terms of the millage rate, 1 mil is equal to one dollar of tax per $1000 of valuation at a 1 percent tax rate.
Mission Statement - A broad statement of the overall goal or purpose assigned to a particular department or fund.
Operating Budget - A budget for general expenditures such as salaries, utilities and supplies.
Other Post Employment Benefits (OPEB) - is an accounting concept created by the Governmental Accounting Standards Board (GASB) by pronouncements designed to address expenses that entities may or may not be legally bound to pay, but pay as a moral obligation
Personnel Services - Salaries, wages, training, uniforms and fringe benefits associated with employment.
Proposed Budget - Any portion of the budget prior to approval by the Commission and County Council.
Revenue Bonds - Revenue Bonds are bonds payable from a specific source of revenue and do not pledge the full faith and credit of the issuer. Revenue bonds are payable from identified sources of revenue and do not affect the property tax rate. Pledged revenues may be derived from the operation of the financed project, grants, and excise or other specified nonproperty tax
Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges, such as sewer charges.
Tax Incremental Financing (TIF) - Districts within Charleston County that were created to fund improvements to those areas and stimulate economic growth. The assessed value of property within those districts is not separated from other assessed property when determining the Ad Valorem millage. During the Fiscal Year, all tax millage received on property within Charleston County is remitted including that allocated for the TIF Districts. At the end of the Fiscal Year, the Charleston County Assessor's Office calculates the value of taxes that should go to the TIF Districts and forwards that amount to the Charleston County Treasurer's Office. The Charleston County Treasurer will then withhold future tax collections until the full amount due to the TIF Districts is satisfied.
Page 100
Commission Members 20102011

Current Officers & Years of Service at 6/30/11
Mr. Ravi Sanyal, Chair 3 years
Mr. Matthew Yelverton, Vice-Chair 3 years
Mr. Benjamin W. Cooke, Secretary-Treasurer
2 years
Ms. Lisa Steed King 7 years
Mr. Mike Surles 3 years
Ms. Rosemarie West 3 years
Mr. Mickey S. Whatley 3 years
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Charleston County Park and Recreation Commission
Fiscal Year 2012 Budget Estimation of Changes in Fund BalanceAll Funds

Enterprise
Total
Governmental Funds Park Park Park Park Park Park Park Pier Marina Center Pier Islands Island Charleston Island walker Beach Palms Beach River Interpretive Pleasant
Governmental Funds
Capital
Projects Fund Fund Service
Special
Debt
Palmetto
James
North
Johns
Beach-
Folly
Isle of Folly Cooper Mount
Caw Caw
Park &
Recreation Enterprise Recreation Enterprise
Total
Enterprise Funds Total All Funds
General
Revenue
Fund
Fund
Ending Fund Balance 6/30/08 5,194,683 1,375,070 15,640 8,620,984 20,631,976 (1,902,146) 2,701,185 12,215,972 (444,191) (275,028) (114,210) 157,045 146,970 4,652,777 7,118,116 20,331,115 (1,522,421) 2,590,000 12,624,750 (327,113) (215,124) (110,739) 109,277 241,232 4,668,416 (901,207) (1,096,342) 6,175,039 22,066,288 (1,143,580) 2,408,302 12,802,921 (219,531) (179,180) (106,235) 96,315 287,485 4,664,073 (713,305)
10,866,851 (170,285)
0 (101,328) (379,617)
10,080 (72,432) (181,511)
1,163,576 1,158,654 1,146,862
19,070,921 18,141,965 16,627,766
41,137,209 38,473,080 37,259,742
Ending Fund Balance 6/30/09
11,936,077
(98,148)
Ending Fund Balance 6/30/10
12,024,773
(29,421)
Estimated Fund Balance 6/30/11 75,640 7,942,034 18,846,431 (2,324,500) 2,722,664 12,609,180 (589,961) (327,725) (278,586) 127,303 184,465
10,858,178
(29,421)
4,920,317
(1,323,186)
(499,459)
(217,788)
1,625,042
16,627,766
35,474,197
Fiscal Year 2012 Estimates 31,150,000 5,039,000 4,432,790 22,530,543 1,059,599 4,493,202 2,828,779 372,767 165,068 346,559 372,073 5,383,919 48,317,698 590,601 5,004,077 3,011,354 209,154 133,260 297,429 359,582 1,047,473 1,021,535 688,983 398,481 18,143 216,822 326,368 573,335 0 0 890,458 617,685 12,576,882 12,465,905 60,894,580 34,996,448
Total Revenues
11,506,808
276,971
Total Expenditures
12,783,353
275,400
Transfer In/(Out) (400,000) 0 0 60,000 0 0 0 (1,571) 0 60,000 (400,000) (1,571) 6,636 (78,951) 13,330 6,636 (78,951) 13,330 0 12,055 12,055 21,260 21,260 16,661 16,661 9,009 9,009 1,571 0 0 0 0 1,571 0 0 0 0 0 0 0 0 0 1,571 0 1,571 0 0 0 0 0 0 0 0 0 0
Transfer to GF from Debt Service
400,000
Transfer to Enterprise from Sponsor
Transfer to Enterprise from GF
Transfer to FB Renourishment from GF
(60,000)
Transfer to Special Revenue from GF
Transfer to CIP from Debt Service
Transfer to CIP from Debt Service-BAN
Transfer to CRM from Special Revenue
(1,571)
Transfer Within Enterprise
Total Transfers In/(Out)
340,000
(1,571)
Estimated Ending Fund Balance 6/30/12 26,171,000 100% 6% 58% 17% 551,129 25,785,584 (462,362) 431,924 14%
9,921,633
(29,421)
26,246,640
8,493,163
44,632,015
(2,786,862)
3,154,588
12,805,085 195,905 2%
(753,574) (163,613) 22%
(347,478) (19,753) 6%
(306,456) (27,870) 9%
131,473 4,170 3%
219,412 34,947 16%
5,212,390 292,073 6%
(1,521,865) (198,679) 13%
(746,426) (246,967) 33%
(217,788) 0 0%
1,897,815 272,773 14%
16,740,314 112,548 1%
61,372,329 25,898,132 42%
Estimated Change in Fund Balance
(936,545)
Percent Change
-9%
0%
Summary of Special Purpose Districts Fiscal Year 2012
Operating Millage FY2012 FY2011 Actual Cooper River Park 14.3 53.5 88 3.7 17.4 20.2 44.9 2.0 2.0 46.2 45.3 2.0 20.8 20.2 17.9 17.4 0 0 0.4 0 3.8 3.7 0 90.7 88 0 None 1.9 None 2.5 3.5 None 55.1 53.5 0 4.1 14.7 14.3 0 None James Island PSD Adjustment Adjustment Change Actual Before After FY2011 Before Adjustment None $421, 322 None $5,373,919 None $1,391,788 $269,193 None FY2012 FY2012 Millage
Debt Service
FY2012 After Adjustment None 4.1 None 1.9 None 3.1 3.5 None Change N/A 0 N/A 0 N/A 0.6 0 N/A
District
North Charleston District Charleston County PRC
St. Andrew's Parks & Playground St. John's Fire District St. Paul's Fire District
Trident Technical College
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Page 104
County of Charleston, South Carolina Millage LeviesSpecial Purpose Districts
Before After Cumulative Adjustment Adjustment Change Change FY 2007 FY 2008 2.0 2.0 2.0 2.0 2.0 FY 2010 FY 2011 FY 2012 2.0 FY 2009 FY 2012 2.0 11/12 0.0 94-12 -0.5
Districts 2.1 2.1 2.1 2.0
FY 1994 FY 2003 FY 2004 FY 2005 FY 2006
Trident Tech.
2.5
St. Andrew's Parksoper. St. Andrew's Parks-debt 18.9 2.6 11.8 92.7 68.1 4.0 22.6 1.3 50.9 50.9 51.5 38.0 40.3 41.5 23.6 1.3 23.6 1.3 19.4 1.7 20.5 2.0 20.3 2.2 20.2 2.3 42.7 0.0 3.5 2.1 5.6 5.6 3.6 2.0 5.6 69.1 5.1 69.1 5.1 51.6 3.6 51.6 3.6 51.6 3.6 51.6 3.6 92.7 97.1 96.9 88.0 88.0 88.0 88.0 53.5 4.1 20.2 2.3 44.2 3.5 3.7 1.9 5.6 11.8 14.3 14.3 14.3 14.3 14.3 14.3 14.3 88.0 53.5 4.1 20.2 2.5 44.9 3.5 3.7 1.9 5.6 21.5 0.0 21.5 0.0 17.4 0.0 17.4 0.0 17.4 0.0 17.4 0.0 17.4 0.0 17.4 0.0
16.7 1.6
17.9 0.0 14.7 90.7 55.1 4.1 20.8 2.5 46.2 3.5 3.8 1.9 5.6
17.4 0.0 14.3 88.0 53.5 4.1 20.2 3.1 45.3 3.5 3.7 1.9 5.6
0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.6 0.4 0.0 0.0 0.0 0.0
0.7 -1.6 -4.2 8.8 -6.4 2.9 -14.6 1.7 9.5 3.5 -3.5 1.9 -1.6
Cooper River Park
18.5
North Charleston District
79.2
James Island-operating James Island-debt
59.9 1.2
St. John's Fire-operating St. John's Fire-debt
34.8 1.4
St. Paul's Fire-operating St. Paul's Fire-debt 3.5 3.7 7.2 7.2 7.2 5.6 3.5 3.7 3.5 3.7 3.5 2.1 3.5 2.1
35.8
CCPRC-operating CCPRC-debt
7.2 n/a
CCPRC - Total Millage
7.2
FY FY FY FY
1994 2002 2006 2012
Levy Levy Levy Levy
was was was was
the last levy approved by the Legislative Delegation. reassessment year. reassessment year. reassessment year.
ORDINANCE NO. 1677 AN ORDINANCE
Adopted: 06/16/2011
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 2011-2012, AND AUTHORIZING THE ISSUANCE OF A TAX ANTICIPATION NOTE IN THE AMOUNT OF $4,500,000.
WHEREAS, Charleston County Council has budgetary authority over the above-named Charleston County Park and Recreation Commission, and WHEREAS, the Charleston County Park and Recreation Commission has submitted a budget to County Council for approval, NOW, THEREFORE, BE IT ORDAINED by the Charleston County Council, in meeting duly assembled: Section 1. That the findings contained in this Ordinance are approved and confirmed in all respects. Section 2. That the General Fund budget of the Charleston County Park and Recreation Commission in the amount of $12,843,353 is hereby approved by Charleston County Council. Section 3. The Auditor of Charleston County shall levy 3.8 mills before adjustment for reassessment (not to exceed 3.7 mills after adjustment for reassessment) for operating expenditures for the Commission in the year 2011, and the Treasurer shall collect upon all taxable property within the boundaries of the District during the fiscal year beginning July 1, 2011, and ending June 30, 2012. The Auditor of Charleston County shall levy the necessary Millage, and the Treasurer shall collect upon all taxable property within the boundary of the district during the fiscal year beginning July 1, 2011, and ending June 30, 2012 a total not to exceed $5,373,919 for the debt service for the district. Section 4. The $2,095,516 difference between the $12,843,353 in budgeted expenditures and the $10,747,837 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 2012, as authorized by this Ordinance, or by any other appropriation ordinance hereafter passed in aforesaid fiscal year, the Charleston County Treasurer is hereby authorized and directed to use such cash as may from time to time be on hand or in the process of collection, and to borrow, from time to time as may be necessary on his official note or notes, or other evidence or evidences of indebtedness in anticipation of the collection of evidences of indebtedness in anticipation of the collection of the taxes herein levied; provided that all loans made from private persons, firms, or corporations shall be made only after three (3) days notice by advertising once in some newspaper in the County of Charleston and on the best terms possible for the Charleston County Park and RecreaPage 105
tion Commission a sum or sums up to $4,500,000 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 maturity and deducting there from the amount of the premium offered, if any, over and above the premium amount); and provided, further, that the said County Treasurer shall be authorized in his discretion to make any such loans from special funds or funds, including sinking funds, in his hands as County Treasurer, repayment of which shall be secured in the same manner as if made from private persons, or corporations as aforesaid. Section 6. By amendment to this Ordinance, Council may adjust appropriation transactions affecting fund total, other than those authorized in Section 8. Section 7. Monies received from governmental grants shall accrue to the Special Revenue Fund of the Charleston County Park and Recreation Commission set forth in this Budget Ordinance. Should grant funds be applied for or received after the beginning of the budget year, and thereby not be stated in this Budget Ordinance, then, by passage of a Resolution authorizing the grant application and expenditures by the governing body of the Charleston County Park and Recreation Commission, the necessary Special Revenue Fund shall be created to provide a mechanism for the expenditure of these monies. Section 8. All monies properly encumbered as of June 30, 2011, shall be added to the Charleston County Park and Recreation Commissions budget for Fiscal Year 2012. 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. Cost of Living Adjustments (COLAS) shall be limited to the percentage amount that County Council sets for Charleston County employees. The COLAs shall take effect on the first day of the first full payroll of fiscal year 2012 for the Commission. Section 10. The Charleston County Park and Recreation Commission shall provide to the appropriate County staff sufficient information to do a midyear budget review and shall allow the appropriate County staff to become familiar with the dayto-day operations of the Charleston County Park and Recreation Commission for the limited purpose of better understanding how the Commission functions, and so that County Council is possessed of all the facts necessary to exercise competent budgetary authority as granted by the Courts. Section 11. All monies designated by the Charleston County Park and Recreation Commission as of June 30, 2011, shall be added to the applicable organizational budget for Fiscal Year 2012. 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 12. If any provision of this ordinance or its application to any circumstance is held by a court of competent jurisdiction to be invalid for any reason, this holding shall not affect other provisions or applications of this ordinance which can be given effect without the invalid provision or applications of this ordinance which can be given effect without the invalid provision or application, and to this end, the provisions of this ordinance are declared by Council to be severable. Section 13. This Ordinance shall become effective upon Third Reading. First Reading: June 2, 2011 Second Reading: June 7, 2011 Third Reading: June 16, 2011
Page 106

Tom ORourke, Executive Director David Bennett, Chief Operating Officer Kevin Bowie, Superintendent of Administrative Services John Wilson, Jr., Comptroller 861 Riverland Drive Charleston, South Carolina 29412
Phone: (843) 762-2172 Fax: (843) 762-2683 www.ccprc.com
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FY 2011-2012 Budget Packet

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FY 2011-2012 Budget Packet

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FY 2011-2012 Annual Budget

Date: April 15, 2011

Charleston County PRC

Charleston County PRC

How To Use This Book

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Charleston County PRC

The Budget Letter

The Budget Letter continued...

Tom ORourke, Executive Director

Charleston County Park & Recreation Commission Organizational Structure

Charleston County Council

Charleston County Park & Recreation Commission

Executive Chief Operating Officer Administration

Superintendent of Planning Division

Superintendent of Park & Recreation Services

Human Resources Comptroller

Call Center Fixed Assets Information Technology Grants

Charleston County PRC

The Budget Process

Charleston County PRC

The Budget Schedule

Late December Final compilation before presentation to the Commission committees.

June Budgets are published for staff use.

July 1 The Adopted budget takes effect.

Budget OverviewGeneral Fund

General Fund Recreational Programming - 10 Year Trend

12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 -

General Fund Ad Valorem Taxes - 10 Year Trend

Charleston County PRC

Budget OverviewGeneral Fund continued...

Budget OverviewGeneral Fund continued...

General Fund Personnel Costs - 10 Year Trend

Charleston County PRC

Budget OverviewCapital Improvement Fund

Budget OverviewDebt Service Fund

Charleston County PRC

Budget OverviewSpecial Revenue Fund

Budget OverviewEnterprise Fund

Enterprise Fund Revenue - 10 Year Trend

Charleston County PRC

Budget OverviewEnterprise Fund continued...

8,000,000 6,000,000 4,000,000 2,000,000 -

Enterprise Fund Personnel Cost - 10 Year Trend

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Charleston County PRC

CIP BUDGET 75,640

ENT BUDGET 16,627,766

10,747,837 88,758 400,000 (450,000) 0 0 0 481,753 0 40,000 198,460 22,364,986

0 350,000 0 0 30,000,000 200,000 600,000 0 0 0 0 31,225,640

5,373,919 0 250,000 (250,000) 0 0 0 0 0 10,000 0 13,325,953

0 0 0 0 0 0 0 12,332,382 244,500 0 0 29,204,648

0 78,951 a 0 1,571 c 29,285,170

0 0 3,889,000 350,000 200,000 0 0 600,000 5,039,000

0 0 0 0 0 0 3,922,790 510,000 4,432,790

4% 50% 17% -66% -50% 75%

8,075,480 4,207,873 500,000 12,783,353 0 60,000 0 12,843,353 (936,545) 10,858,178 9,921,633

-1% -25% -11% -9%

3.8 2,758,000 4,500,000

Charleston County PRC

Detailed Capital Listing for FY 2012

DESCRIPTION Park Infrastructure Maintenance and Repairs TOTAL: $ $ 500,000.00 500,000.00

0 0 7,806 0 0 0 0 7,806 0 0 0 17,499 60,000 85,305

350,000 200,000 0 0 1,800,000 0 0 2,350,000 2,000,000 6,000,000 0 0 60,000 10,410,000