CHARLESTON COUNTY FY 2021 BUDGET Finance Committee June 2, 2020 1
Challenge ■ Reduced revenues from COVID- 19’s economic impact – Interest Income – Local Accommodations Tax – Local Option Sales Tax – Fines & Fees ■ EMS ■ Register of Deeds – Business Licenses 2
Strategy ■ Delay projects/equipment replacement ■ No new initiatives ■ Utilize fund balance outside of General Fund where appropriate 3
Millage Rates Operating (*before reassessment) Debt Homeowner Tax District FY 20 FY 21* Change FY20 FY21 Change per $100,000 County 44.7 44.7 - 6.1 6.1 - - Trident Technical College 1.9 1.9 - 1.0 0.7 (0.3) ($1.20) Awendaw McClellanville Fire 33.9 33.9 - 4.0 4.0 - - East Cooper Fire District 16.6 16.6 - - - - - Northern Fire District 12.0 12.0 - - - - - W. St. Andrew's Fire District 4.3 3.8 (0.5) - - - ($2.00) Parks & Recreation Comm. 4.3 4.3 - 1.8 1.8 - - 15.0 15.0 - - - - - Cooper River Parks & Playground North Charleston District 92.0 92.0 - - - - - St. Andrew’s Parks & Playground 17.9 18.4 0.5 - - - $2.00 St. John’s Fire District 26.4 26.4 - 4.1 4.1 - - St. Paul’s Fire District 60.2 60.2 - 4.7 4.7 - - 4
Overall Summary Appropriations (in millions of $) FY20 FY21 Change % General Fund $ 251.2 $ 250.0 $ (1.2) (0.5%) Debt Service Fund 40.7 66.0 25.4 62.4% Special Revenue Funds 197.6 237.8 40.2 20.3% Enterprise Funds 68.1 64.8 (3.3) (4.9%) Internal Service Funds 60.3 57.0 (3.3) (5.5%) TOTAL $ 617.9 $ 675.6 $ 57.7 9.3% Positions (Full-time Equivalents) FY20 FY21 Change % General Fund 2,133 2,124 (9) (0.4%) Special Revenue Funds 214 212 (2) (0.9%) Capital Project Funds 3 3 - - Enterprise Funds 287 287 - - Internal Service Funds 58 61 3 5.2% TOTAL 2,696 2,688 (8) (0.3%) 5
General Fund Revenues down $1.2m to $250.0m ■ Current property tax revenues up $2.4m – Initial collection rate down from 96% to 93% ■ Delinquent taxes up $4.0m ■ Motor vehicles down $1.4m ■ Credit from Local Option Sales Tax down $8.0m ■ Sales tax down $8.0m or 11.6% – 100% of budgeted amount returned as credit ■ Charges and fees down $3.1m or 13.0% – EMS – Register of Deeds 6
General Fund Disbursements Down $1.2m to $250.0m ■ Personnel up $3.8m – Full-year cost of current year actions – Lower reimbursement from Local Accommodations Tax – Reduction to merit program ■ Operating up $2.3m – Facilities maintenance contracts up – Utilities estimate lower – Training reduced to half of FY20 amount – Facilities projects down to minimal level – Stop Gap Measure 7
General Fund Disbursements (continued) ■ What happens if things are worse than expected? – Stop Gap Measure ■ Mechanism used by governments in difficult times ■ 2% removed after budget balanced ■ Release first half after tentative results of FY20 available ■ Release second half after mid-year review ■ If funds ds are no e not rel elea eased ed, , pe personnel el costs sts wil ill nee eed t d to be e red educ uced ed & & ser ervic ices es may be e impa impacted ed 8
General Fund Disbursements (continued) ■ Capital down $2.5m – Technology projects reduced to minimal level – Facilities projects eliminated – Other equipment replacement deferred ■ Transfers Out down $4.8m – Fleet replacement deferred – No support to Charleston Center (DAODAS) 9
Contributions: Down $9.1m to $15.6m ■ State Budget proviso on transparency – Requires Council approval of all contributions Chas County Housing Authority 0 General Isle of Palms 0 Atax Community Investment Allocation 0 General Kiawah Island 0 Atax Council of Govts 501,798 General Medal of Honor Museum 0 Atax MAD USA 100,000 General N Chas Convention Center 1,434,960 Atax Mental Health Center 47,247 General Seabrook Island 0 Atax Turning Leaf 85,000 General Sullivans Island 30,000 Atax Clemson Extension 16,450 EM Town of Mt Pleasant 0 Atax Atax Allocation 0 Atax Visitors Bureau 1,283,750 Atax Charleston Museum 351,000 Atax Chas Soil & Water Conservation 23,778 Storm Chas Museum Facility Fund 0 Atax CARTA 10,208,000 TST City of Charleston 0 Atax Tri-County LINK 535,000 TST Chas: Int. African Amer Museum 0 Atax Chamber of Commerce 100,000 ED Citadel 0 Atax Council of Governments 25,000 ED City of North Charleston 0 Atax Charleston Harbor Accelerator 45,000 ED College of Chas: Coliseum 0 Atax Chas Regional Develop Alliance 507,800 ED Folly Beach 0 Atax Chas Sister Cities International 50,000 ED Folly Beach: Renourishment 0 Atax Chas World Trade Center 0 ED Int. African American Museum 200,000 Atax Lowcountry Local First 30,000 ED 10
Council Agencies Local Accommodations Tax down – General Fund tourist related expenses down – Commitments deferred ■ International African-American Museum capital ■ College of Charleston Coliseum – Convention and Visitor’s Bureau down – Contributions, including municipalities, down Internal Auditor up – Addition of new position 11
Elected Officials Clerk of Court down – Elimination of three vacant positions Sheriff down – Elimination of ten Detention Center positions – Detention medical contract increase – Partial funding to absorb Detention inmate reduction program – Addition of new Deputy (fully funded by Town of James Island) Appointed Officials Library up – Reprogramming staff from renovated libraries to new libraries – Utilizing $0.5m of their fund balance 17
Administrator Economic Development down (Special Revenue) – Lower incentives due to large road project in prior year Revenue Bond Debt Service up (Special Revenue) – Higher scheduled debt service Community Services Community Development down – No contribution to Housing Authority 13
Finance Assessor up – Costs for reassessment Human Resources: Employee Benefits up (Internal Service) – Health Insurance costs up for employer Revenue Collections down (Enterprise Fund) – Software project during current year 23
General Services Building Inspections down – Reduction in contracted services for Watershed Master Plan Facilities: Parking Garages down (Enterprise Fund) – Lower revenues – Deferring projects & maintenance Planning/Zoning down – Reduction in consultant cost Safety & Risk up – Rising insurance rates 15
Public Safety Deputy Administrator up – New department created in current year Emergency Management down (Special Revenue Fund) – Hazardous Materials project in current year Emergency Medical Services down – Project during current year 16
Public Services Environmental Management down (Enterprise Fund) – Capital project funding in current year Fleet Operations down – Three new positions for expanded service to Environmental Management & EMS Public Works up – Lower reimbursement from Transportation Sales Tax (TST) Public Works Stormwater up ( Special Revenue Fund ) – Increase in budgeted drainage projects 17
Transportation Sales Tax Comprehensive Plan of Expenditures Greenbelt – Sufficient funds for debt service – Lower funds for projects Roads – Sufficient funds for debt service – Additional funds for projects Transit – Maintain FY20 Operating Level – Suspend Capital Contributions – Funds for Bus Rapid Transit and related projects 18
Other Items Reprogram $1.5 million in Capital Improvement Plan from Joint Public Safety Training Facility to Command Center/Communications Vehicle – Due to reduction in revenues in FY 2020 for the Local Accommodations Tax and the General Fund 19
Recommended ecommended Com ommitt mittee e Action ction FY 2021 Budget Ordinances Approve County Budgets Approve Transportation Sales Tax Solid Waste Recycling and Disposal Fee Approve Special Purpose Districts Budgets 20
Recommended ecommended Com ommitt mittee e Action ction (continued) FY 2021 Budget Directives Approve Library Budgets (General & Special Revenue) Approve Transportation Sales Tax Comprehensive Plan of Expenditures Reprogram $1.5 million in Capital Improvement Plan from Joint Public Safety Training Facility to Command Center/Communications Vehicle and authorize reimbursement from future bonds for expenditure of appropriated funds prior to borrowing 21
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