CHARLESTON COUNTY FY 2021 BUDGET Finance Committee June 2, 2020 1 - - PowerPoint PPT Presentation

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

• Cooper River Parks & Playground

15.0 15.0

• 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

10

Chas County Housing Authority General Isle of Palms Atax Community Investment Allocation General Kiawah Island Atax Council of Govts 501,798 General Medal of Honor Museum Atax MAD USA 100,000 General N Chas Convention Center 1,434,960 Atax Mental Health Center 47,247 General Seabrook Island Atax Turning Leaf 85,000 General Sullivans Island 30,000 Atax Clemson Extension 16,450 EM Town of Mt Pleasant Atax Atax Allocation Atax Visitors Bureau 1,283,750 Atax Charleston Museum 351,000 Atax Chas Soil & Water Conservation 23,778 Storm Chas Museum Facility Fund Atax CARTA 10,208,000 TST City of Charleston Atax Tri-County LINK 535,000 TST Chas: Int. African Amer Museum Atax Chamber of Commerce 100,000 ED Citadel Atax Council of Governments 25,000 ED City of North Charleston Atax Charleston Harbor Accelerator 45,000 ED College of Chas: Coliseum Atax Chas Regional Develop Alliance 507,800 ED Folly Beach Atax Chas Sister Cities International 50,000 ED Folly Beach: Renourishment Atax Chas World Trade Center ED

• Int. African American Museum

200,000 Atax Lowcountry Local First 30,000 ED

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

• 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)

Elected Officials

17

Appointed Officials

• Library up

–Reprogramming staff from renovated libraries to new libraries –Utilizing $0.5m of their fund balance

• 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

Administrator

13

• Community Development down

–No contribution to Housing Authority

Community Services

• 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

Finance

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

16

• 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

• 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

Public Services

17

• 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

Transportation Sales Tax Comprehensive Plan of Expenditures

18

Other Items

19

• 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

Recommended ecommended Com

• mmitt

mittee e Action ction

20

FY 2021 Budget Ordinances

• Approve County Budgets
• Approve Transportation Sales Tax
• Solid Waste Recycling and Disposal Fee
• Approve Special Purpose Districts Budgets

Recommended ecommended Com

• mmitt

mittee e Action ction (continued)

21

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