General Agency Operating Fund Enterprise Fund Capital Improvement Program Fund Debt Service Fund FY 2015-2016 APPROVED BUDGET Photo by Rebecca Turisk 1 Mattese Lecque, ChairAndrew Thomas, Vice-Chair Lisa S. KingRavi Sanyal Teddy Manos, Secretary-Treasurer Collin Bruner Charleston County Park & Recreation Commission Fiscal Year 2015-2016 Budget General Agency Operating Fund Enterprise Fund Capital Improvement Program Fund Debt Service Fund Commissioners Benjamin W. Cooke 2 Table of Contents Introduction .............................................................................................................................................................................................. 5 Mission Statement and Core Values ...................................................................................................................................................... 6 How to Use This Budget ........................................................................................................................................................................ 7 Organizational Structure ........................................................................................................................................................................ 8 Organizational Chart .............................................................................................................................................................................. 9 Position Summary Schedule ................................................................................................................................................................ 10 Budget Information ............................................................................................................................................................................... 11 Budget Letter ....................................................................................................................................................................................... 12 Budget Process ..................................................................................................................................................................................... 13 Budget Timeline................................................................................................................................................................................... 14 Budget Summary ................................................................................................................................................................................... 15 Combined Changes in Fund Balance ................................................................................................................................................... 16 Revenue Summary ............................................................................................................................................................................... 17 Expenditures Summary ........................................................................................................................................................................ 18 FY 2015-2016 General Agency and Enterprise Combined .................................................................................................................. 19 General Agency Operating Fund .......................................................................................................................................................... 21 FY 2015-2016 General Agency Overview........................................................................................................................................... 22 Administration ..................................................................................................................................................................................... 23 Executive ............................................................................................................................................................................................. 24 Financial Services ................................................................................................................................................................................ 25 General Services Administrative and Information Technology ........................................................................................................ 26 General Services Capital Projects ..................................................................................................................................................... 27 General Services Human Resources ................................................................................................................................................. 28 General Services Planning & Resource Management ....................................................................................................................... 29 Park & Recreation Services Administrative, Park & Program Services and Safety ......................................................................... 30 Park & Recreation Services Maintenance ......................................................................................................................................... 31 Park & Recreation Services Marketing ............................................................................................................................................. 32 Park & Recreation Services Operations ............................................................................................................................................ 33 Park & Recreation Services Recreation ............................................................................................................................................ 34 Enterprise Operating Fund ................................................................................................................................................................. 35 FY 2015-2016 Enterprise Overview .................................................................................................................................................... 36 Caw Caw Interpretive Center ............................................................................................................................................................... 38 Cooper River Marina ........................................................................................................................................................................... 39 Folly Beach County Park ..................................................................................................................................................................... 40 Folly Beach Fishing Pier ...................................................................................................................................................................... 41 Isle of Palms County Park .................................................................................................................................................................... 42 James Island County Park .................................................................................................................................................................... 43 3 Johns Island County Park ..................................................................................................................................................................... 45 Kiawah Beachwalker County Park ...................................................................................................................................................... 46 Laurel Hill Plantation ........................................................................................................................................................................... 47 Mount Pleasant Palmetto Islands County Park .................................................................................................................................... 48 Mount Pleasant Pier ............................................................................................................................................................................. 49 Move IT ............................................................................................................................................................................................... 50 North Charleston Wannamaker County Park ....................................................................................................................................... 51 Old Towne Creek County Park ............................................................................................................................................................ 53 Park & Recreation Services Enterprise ................................................................................................................................................ 54 Sk8 Charleston ..................................................................................................................................................................................... 55 The Lake House at Bulow .................................................................................................................................................................... 56 The McLeod Plantation Historic Site ................................................................................................................................................... 57 Capital Improvement Program Fund ................................................................................................................................................ 59 FY 2015-2016 Capital Improvement Projects Overview ..................................................................................................................... 60 Capital Improvement Projects Breakdown .......................................................................................................................................... 61 Debt Service Fund................................................................................................................................................................................. 63 FY 2015-2016 Debt Service Overview and Detail .............................................................................................................................. 64 Supplemental Information .................................................................................................................................................................. 67 Charleston County Park & Recreation Commission History ............................................................................................................... 68 Personnel Summary ............................................................................................................................................................................. 69 Charleston County Budget Submissions .............................................................................................................................................. 72 Charleston County Budget Ordinance ................................................................................................................................................. 78 Park District Map ................................................................................................................................................................................. 80 Glossary................................................................................................................................................................................................. 81 Glossary of Terms ................................................................................................................................................................................ 82 4 5 Introduction Mission Statement and Core Values How to Use This Budget 6 Mission Statement and Core Values Mission:The Charleston County Park & Recreation Commission will improve the quality of life in Charleston County by offering a diverse system of park facilities, programs and services. Core Values: The Commission is committed to a set of Core Values. This effort ensures that we leave some blue up above and some green on the ground. Adopting these important values also ensures a thriving park system for our children and grandchildren. The values are:

Community Enrichment Enriching lives through education and programs; Fun Delivering fun to customers; Leadership Providing professional staff development; Exceptional Customer Service Always focusing on you; Quality Striving for quality throughout the park system; Safety Ensuring safe and secure environments; Health and Wellness Providing and promoting healthy lifestyle opportunities; Accessibility Providing accessibility through affordable options and a variety of offerings; Diversity Fostering a diverse population of vendors, employees and customers; Stewardship Preserving and conserving cultural, natural and historical resources; and Building a Legacy Maintaining a vision for the future while sustaining a healthy park system. 7 How to Use This Budget This document outlines the Charleston County Park & Recreation Commissions Fiscal Year 2015-2016 Annual Budget. The budget is available for viewing on the Commissions website: www.charlestoncountyparks.com.

The Annual Budget is organized as follows: Introductionincludes the Introduction to the agency.Organizational Structureincludes the agency structure as well as personnel information.Budget Informationprovides key budgetary information as well as a comprehensive budget overview.General Agency Operating Departmental Budgetscontains detailed information about each General Fund department.Enterprise Fund Departmental Budgetsprovides detailed budget information by park location.Capital Improvement Program Budgetprovides information about Capital Fund. Debt Service Budgetcontains detailed information regarding debt service. Summary provides summary level information regarding the Commissions budget. Revenue and expenditure information and projected changes in fund balance is included.Supplemental Data includes the Commissions history, a personnel summary, the approved Budget Ordinance and a map with detailed locations of the Commissions properties. Glossary the glossary and acronyms/initialisms define terms used in this budget. 8 Organizational Structure Organizational Chart Position Summary Schedule 9 Organizational Chart CEO Tom O. COO David B. Park & Recreation Svcs Donna G. General Svcs Kevin B. Financial Svcs Charlie M. Parks Recreation Marketing SafetyPPS IT Human Resources CapitalPlanning & Resource Management Finance Budget Fixed Assets Procurement 10 Position Summary Schedule Executive FY 2014 Auth Positions FY 2015 Auth Positions Position Changes During FY 2015 Proposed Changes FY 2016 FY 2016 Auth Positions Executive*66--6 Total Executive66--6 *Includes CEO and COO Park & Recreation Services FY 2014 Auth Positions FY 2015 Auth Positions Position Changes During FY 2015 Proposed Changes FY 2016 FY 2016 Auth Positions Marketing109--9 Park & Rec Services Admin11--1 Parks8992--92 PPS66--6 Recreation27301-31 Safety33--3 Total Park & Rec Svcs1361411-142 General Services FY 2014 Auth Positions FY 2015 Auth Positions Position Changes During FY 2015 Proposed Changes FY 2016 FY 2016 Auth Positions General Services Admin55-4-1 Human Resources55--5 IT34--4 Capital1717--17 Planning22--2 Total General Services3233-4-29 Financial Services FY 2014 Auth Positions FY 2015 Auth Positions Position Changes During FY 2015 Proposed Changes FY 2016 FY 2016 Auth Positions Finance442-6 Budget001-1 Financial Services Admin22-1-1 Fixed Assets001-1 Procurement002-2 Total Financial Services665-11 Total Full-Time Positions180186+2-188 The following changes took place during Fiscal Year 2014-2015 after the budget was approved: Park and Recreation Services Recreation hired one staff for the Commission-approved Move IT program, the Move IT Coordinator; The Commissioners approved the hiring of one Chief Financial Officer and the Organizational Structure was rewritten; General Services, which used to be Administrative Services, now oversees Human Resources, IT, Capital and, newly, Planning & Resource Management; and Budget, Fixed Assets and Procurement moved to Financial Services, which is renamed from Finance.11 Budget Information Budget Letter Budget Process Budget Timeline 12 Budget Letter To:Members of Charleston County Park and Recreation Commission Members of Charleston County Council Citizens of Charleston County We are pleased to submit to this FY 2015-2016 Budget. With each years budget submittal, there includes an overall theme in which financial goals can be determined and met. This years budget has been compiled within a theme of positioning our agency for growth. We are confident that this budget will meet our mission while paying close attention to the necessary fundamental finance efficiencies necessary to create a lean organization.One of the foundations of our financial strength lies in CCPRCs AAA bond rating with Moodys. This rating is based on strong agency reserves and efficient operations. It is important for the agency to protect this rating as we plan to take advantage of the benefits of a strong rating as we finance our capital needs.To accomplish the budget goal of creating efficiencies and financial strength, it was important for the agency to insure that we had available capital for the unforeseen. We have experienced in the past two years critical repairs to the park system that demonstrated the overwhelming need to make sure there is the financial means to handle these unforeseen issues as they arise. We plan to institute these two main strategies to assist the agency in creating these operating reserves.We plan to institute in October of 2016 an increase to the gate fee of our three day parks and Caw Caw Interpretive Center from $1.00 to $2.00. This is the first increase in that fee since the inception of the park system in 1979.We plan to request the 4/10 tenths millage increase to reflect the annual CPI and population growth under the current tax cap calculation. We are also very proud to be submitting a budget with no transfers from our reserves.We will budget a surplus or net contribution to Fund Balance of $456,470 that we feel is essential to strengthen our financial position.In the 2016 budget year, we intend to take necessary steps in service provision that has been highlighted in our Parks Recreation Open Space and Trails plan. We continue to partner with municipalities, Charleston County and the Universities in the area to help accomplish the goals that we share.In summary, with this budget, we will be able to achieve our missionto improve the quality of life for the people of Charleston County. The Charleston County Park & Recreation Commission and staff take great pride in the services and parks that are provided to our citizens. We enjoy the relationship we have with the Charleston County Government and look forward to working together to make this nationally recognized agency even greater. Respectfully Submitted,Tom ORourke Executive Director 13 Budget Process Individual budget units prepare budgets Budget review meetings and amendments Budget document prepared and sent to Commissioners and senior management Commissioners review budget during February Commission meeting Amendments made per Commissioners recommendations Amended budget document sent to Commissioners and senior management Final budget review and approval during March Commission meeting Budget packet prepared and sent to Charleston County in April Executive Director presents budget to County Finance Committee prior to first budget ordinance reading in June Amendments made per Countys recommendations Second budget ordinance readingpublic invited to make formal comments for or against ordinance Third budget ordinance reading for final approval Receive ordinance number from County Council and adopt budget Print and distribute budget books to senior management and publish to website New budget takes effect July 1 14 Budget Timeline September Budget kick-off meeting and budgets available for editing October Revenues due October 31st

November Due November 30th: oExpenses oNew/Change Position Requests oTuition Reimbursement Requests oTraining Request Forms oInformation Technology Requests December IT Governance Meeting New/Change Position, Tuition Reimbursement and Training Requests reviewed and finalized January Midyear budget review due to Charleston CountyCIP information finalized March First and second drafts due to Commission; Commission approval April Budget due to Charleston County May-June Budget Ordinance hearings July Begin new FYE 2016 budget July 1st

15 Budget Summary Combined Changes in Fund Balance Revenue Summary Expenditures Summary FY 2015-2016 General Agency and Enterprise Combined 16 Combined Changes in Fund Balance General Agency Enterprise CIP Debt ServiceProjected Fund Balancefor June 30, 2015 7,852,795 9,724,784 - 13,739,495 Millage 13,748,010 - - 4,212,220Charges and Fees 590,935 15,675,215 - -Interest 8,500 - - -GO Bond - - 6,000,000 -Donations/Grants - - 618,670 -Miscellaneous 206,470 - - - Total Revenue 14,553,915 15,675,215 6,618,670 4,212,220 Personnel 9,826,495 8,717,815 - -Operating 4,241,615 6,166,435 - -Capital 251,000 569,300 - -Capital Expansion - - 3,618,670 -Facility Repairs & Renovation Program - - 2,400,000 -Master Plans and Design - - 600,000 -Debt Service - - - 5,799,545 Total Expenditures 14,319,110 15,453,550 6,618,670 5,799,545 Change in Fund Balance 234,805 221,665 - (1,587,325) Projected Balance for June 30, 2016 8,087,600 9,946,449 - 12,152,170 17 Revenue Summary Account Title General Agency Enterprise CIP Debt Service Total Resale

- 2,020,630

-

- 2,020,630Vending

-

6,020

-

-

6,020Equipment Rentals

-

61,290

-

-

61,290Fleet Rentals

-

75,780

-

-

75,780Facility Rentals

- 1,698,805

-

- 1,698,805Beach Rentals

-

96,450

-

-

96,450Gate Admissions

- 2,861,365

-

- 2,861,365Water Feature

- 3,397,730

-

- 3,397,730Campground & Cottages

- 1,817,270

-

- 1,817,270Holiday Festival of Lights

- 1,644,950

-

- 1,644,950Services

-

35,140

-

-

35,140Radio Spots

-

27,000

-

-

27,000Recreation Programming

590,935 1,096,905

-

- 1,687,840Miscellaneous

95,710

6,250

-

-

101,960Sponsorships

-

247,000

-

-

247,000Grant/Donation Revenue

-

500,000

618,670

- 1,118,670Group Services

-

82,630

-

-

82,630Millage 12,344,000

-

- 4,016,365 16,360,365Delinquent

540,000

-

-

198,855

738,855Intergovernmental

450,000

-

-

172,000

622,0003/10 Mil Increase

964,010

-

-

-

964,010TIF Refunds (550,000)

-

-

(175,000)

(725,000) Sale of Fixed Assets/Used Items

110,760

-

-

-

110,760Interest

8,500

-

-

-

8,500General Obligation Bonds

-

- 6,000,000

- 6,000,000 Total Revenue 14,553,915

15,675,215 6,618,670 4,212,220

41,060,02018 Expenditures Summary Account Title General Agency Enterprise CIP Debt Service Total Personnel 9,826,495 8,717,815

-

- 18,544,310Operating 4,241,615 6,166,435

-

- 10,408,050Capital

251,000

569,300

-

-

820,300Capital Expansion

-

- 3,618,670

- 3,618,670Facility Repairs & Renovation Program

-

- 2,400,000

- 2,400,000Master Plans

-

-

600,000

-

600,000Bond Principal

-

-

- 3,065,000 3,065,000Bond Interest

-

-

- 1,012,198 1,012,198Lease Principal

-

-

- 1,672,563 1,672,563Lease Interest

-

-

-

17,514

17,514Bond Fees

-

-

-

30,770

30,770Lease Fees

-

-

-

-

-Miscellaneous Charges

-

-

-

1,500

1,500 14,319,110 15,453,550 6,618,670 5,799,545 42,190,875 19 FY 2015-2016 General Agency and Enterprise Combined Account Title General AgencyEnterpriseTotal Resale - 2,020,630 2,020,630Vending - 6,020 6,020Equipment Rentals - 61,290 61,290Fleet Rentals - 75,780 75,780Facility Rentals - 1,698,805 1,698,805Beach Rentals - 96,450 96,450Gate Admissions - 2,861,365 2,861,365Water Feature - 3,397,730 3,397,730Campground & Cottages - 1,817,270 1,817,270Holiday Festival of Lights - 1,644,950 1,644,950Services - 35,140 35,140Radio Spots - 27,000 27,000Recreation Programming 590,935 1,096,905 1,687,840Miscellaneous 95,710 6,250 101,960Sponsorships - 247,000 247,000Grant Revenue - 500,000 500,000Group Services - 82,630 82,630Millage 13,748,010 - 13,748,010Sale of Fixed Assets/Used Items 110,760 - 110,760Interest 8,500 - 8,500 Total Revenue 14,553,915 15,675,215 30,229,130 Personnel 9,826,495 8,717,815 18,544,310Operating 4,241,615 6,166,435 10,408,050Capital 251,000 569,300 820,300Transfer to Fund Balance 234,805 221,665 456,470 Total Expenditures 14,553,915 15,675,215 30,229,13020 21 General Agency Operating Fund FY 2015-2016 General Agency Overview Administration Executive Financial Services General Services Administrative and Information Technology General Services Capital Projects General Services Human Resources General Services Planning & Resource Management Park & Recreation Services Administrative, Park & Program Services and Safety Park & Recreation Services MaintenancePark & Recreation Services Marketing Park & Recreation Services OperationsPark & Recreation Services Recreation 22 FY 2015-2016 General Agency Overview The General Agency Operating Fund is the main operating fund for administrative tasks and non-enterprise operations in which the activities are recorded in the General Fund unless there is a compelling reason to report an activity in another fund. Compelling reasons include certain Generally Accepted Accounting Principles, specific legal requirements or requirements for financial administration. The Commission has one General Agency Operating Fund broken into 12 divisions and pays the salaries of 98 full-time employees. FY 13-14 FY 14-15 FY 15-16Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGETMillage 12,259,170 12,720,275 12,344,000Delinquent Taxes 562,019 450,000 540,000Intergovernmental 478,556 88,760 450,0004/10 Mil Increase - - 964,010TIF Refunds (546,428) (550,000) (550,000) Miscellaneous 82,279 195,780 95,710Interest 9,964 22,500 8,500Sale of Fixed Assets/Used Items 51,629 - 110,760Recreation Programming 418,200 505,390 590,935Total Revenue 13,315,389 13,432,705 14,553,915Personnel 8,479,863 9,349,115 9,826,495Operating 3,348,608 4,018,605 4,241,615Capital - - 251,000Total Expenditures 11,828,470 13,367,720 14,319,110Transfers In 96,089 336,945 -Transfers Out 596,888 2,862,890 -Change in Fund Balance 986,120 (2,460,960) 234,805 The General Agency Operating Fund receives revenue from millage collected from the Charleston County Treasurers Office, miscellaneous lumber resale and lifeguard reimbursements, interest, sales of fixed assets/used items and Recreation Programming. Millage was based on a 2% increase per year over the FY 2013-2014 actual and recognizes an additional increase for a 4/10 tenths CPI adjustment of approximately $964,000 for an overall increase of 8% over the FY 2014-2015 budget year. Sales of fixed assets/used items have been broken out from the miscellaneous income revenue for the FY 2015-2016 budget year. Recreation Programming is projecting an increase in revenue from Interpretive and Outdoor Recreation.Personnel expenditures include employee-related costs such as: salaries, wages, benefits, training and uniforms. A 2% COLA has been included in the budget in addition to regular longevity/merit increases of 38 General Agency-based staff. Retirement has also increased from 10.9% of staff salaries to 11.06%. Agency-wide variable positions have been budgeted in the Parks Operations budget.Operating expenditures include any costs that are not personnel-related such as: office supplies, undeveloped properties maintenance and repairs, contract services, equipment rentals, office lease rentals, small equipment, custodial supplies, costs associated with events and programs, resale costs, storage fees and facilities as well as utilities. The General Agency Interpretive subdivision of the Recreation budget houses the Interpretive expenditures of the McLeod Plantation Historical Site in the FY 2015-2016 budget which will be its first fully operational year. The Community Recreation budget continues to expand its services to the rural locations.The Facility Repairs and Renovations Program (FRRP) has historically been located within the General Agency Parks Maintenance budget for agency-wide non-cyclical repairs and renovations. This is the first year that the Enterprise-based FRRP projects have been moved to their home locations, leaving only the undeveloped properties FRRP projects within their locations in the General Agency Parks Maintenance budget. Capital expenditures have also been moved to their home locations as Charleston County Parks & Recreation Commission will not have a capital lease. Expenditures include replacement equipment and vehicles.23 Administration FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Millage 12,259,17012,720,27512,344,000Delinquent Taxes562,019 450,000 540,000Intergovernmental478,556 88,760 450,0004/10 Mil Increase -- 964,010TIF Refunds(546,428)(550,000)(550,000) Interest -- 8,500Sale of Fixed Assets/Used Items -- 110,760Miscellaneous Income - - 50,000 Total Revenue 12,753,317 12,709,035 13,917,270Personnel ---Operating -- 709,070Capital -- 21,500 Total Expenditures - - 730,570Total Transfers In - 336,945-Total Transfers Out -2,785,040- Change in Fund Balance 12,753,317 10,260,940 13,186,700 The Administration budget has no staff budgeted but houses administrative costs for the agency.Revenues are inclusive of millage and intergovernmental proceeds received from the Charleston County Government. Proceeds from the sale of fixed assets and used items and agency-wide interest earnings were moved from the Financial Services budget as well as lumber resale from the Planning & Resource Management budget to be recorded in this portion of the budget as these revenues are administrative in nature.Expenditures that are administrative in nature were also moved from the Financial Services budget this year and include expenditures such as: agency-wide insurance, bank charges, credit card transaction and ecommerce fees and fees related to the online sale of fixed assets and used items. The Commissions commitment of $77,850 to the City of Folly Beach for funds to be held in escrow for beach renourishment is included as an operating expenditure this year rather than being recorded as a transfer out as in previous years. 24 Executive FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Miscellaneous Income 20,000 - -Total Revenue 20,000 - -Personnel 611,187 640,215632,995Operating 333,606 302,085280,320Capital - - -Total Expenditures 944,793 942,300913,315Total Transfers In - - -Total Transfers Out - - -Change in Fund Balance 944,793 942,300 913,315 The Executive division has six full-time staff; four will receive longevity/merit increases in the upcoming budget year.This division works to support the parks, programs and services of the agency by providing excellent customer service to all customers and includes the Executive Director as well as Chief Operating Officer.Operating expenses include agency-wide general office supplies, furniture, postage, legal contract services, copier leases, agency-wide memberships to SCRPA and NRPA, agency-wide postage, agency Core Value expenditures and utility costs for the Headquarters building.25 Financial Services FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Interest 9,964 22,500-Miscellaneous Income 55,514 82,000-Total Revenue 65,478 104,500 -Personnel 406,563 449,260862,505Operating 271,433 338,78587,665Capital - --Total Expenditures 677,996 788,045 950,170Total Transfers In - - -Total Transfers Out - 77,850-Change in Fund Balance (612,518) (761,395) (950,170) The Financial Services Division, previously named Finance, has 11 full-time staff, an increase of five staff from the previous budget year. Positions added to this division include the hiring of the Chief Financial Officer and the movement of the Budget Coordinator, two Procurement positions and the Financial Projects Coordinator from General Services Administrative. Three staff will receive longevity/merit increases in the upcoming budget year.This division is responsible for financial records management including accounting, auditing, purchasing, revenue and expense reporting, payroll and new this year, budget, fixed assets and procurement.Operating expenditures include office supplies, payroll processing, agency-wide bank supplies and check related fees. Operating expenditures considered administrative in nature were moved to the Administration budget. While the overall operating costs are projected to decrease, the addition of new sub-divisions increased the overall expenditures of this budget.26 General Services Administrative and Information Technology FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Personnel 721,519830,850541,740Operating1,339,093 1,469,940 1,917,080Capital 12,696-148,000Total Expenditures 2,073,307 2,300,790 2,606,820Total Transfers In - - -Total Transfers Out - - -Change in Fund Balance (2,073,307) (2,300,790) (2,606,820) General Services, previously named Administrative Services, has five full-time staff, a decrease of four from the previous budget year. Finance-related positions were moved to the Financial Services division. One staff member will receive longevity/merit increases in the upcoming budget year.This budget includes the Superintendent of General Services and Information Technology. The Superintendent of General Services, in addition to this budget, also oversees the following divisions: Capital Projects, Human Resources, Planning & Resource Management and Support Maintenance (Fleet and HVAC). Information Technology is responsible for providing all agency staff with the technology they need to do their jobs in an efficient and secure manner with the goal of researching and implementing appropriate technical solutions to effectively grow with the agency.While four staff and related expenditures have moved from the budget, Information Technology expenditures have risen due to rising costs of maintaining current IT infrastructure as well as the addition of new parks and other large projects. Examples of operating and capital expenditures include: data storage, software purchases, computer and phone system management, agency-wide cell phone charges, workstation replacements, phone system expansion, server purchases and wireless replacements. 27 General Services Capital Projects FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Personnel 722,468 741,775 736,645Operating 122,718 105,240 81,630Capital - - -Total Expenditures 845,186 847,015 818,275Total Transfers In - - -Total Transfers Out - - -Change in Fund Balance 845,186 847,015 818,275 The Capital Projects budget has eight full-time staff; five will receive longevity/merit increases in the upcoming budget year. This department falls under the General Services division and is responsible for coordinating, planning and executing capital improvements within the County with the goal of improving the quality of life for the citizens of Charleston County.Operating expenditures include miscellaneous office supplies, field study equipment, utilities, contract services and rental expenditures for staff offices. Expenditures will decrease as contract services related to Folly Beach County Park monitoring are projected to decrease.28 General Services Human Resources FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Personnel 763,277 795,730 1,167,000Operating 329,294 322,025 36,550Capital - - -Total Expenditures 1,092,571 1,117,755 1,203,550Total Transfers In - - -Total Transfers Out - - -Change in Fund Balance (1,092,571) (1,117,755) (1,203,550) The Human Resources division has five full-time staff; three will receive longevity/merit increases in the upcoming budget year.This division is responsible for the recruitment and hiring of Commission employees, benefit administration, personnel policy development, city, state and federal policies and procedures compliance and the assurance of fair and equal employment opportunities and standards.Operating expenditures include office supplies, contract services, workers compensation, benefits, staff physicals, drug testing, agency diversity trainings, recruitment, volunteers and health insurance costs.29 General Services Planning & Resource Management FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL PROPOSED BUDGET PROPOSED BUDGET Miscellaneous Income 7,629 75,000 -Total Revenue 7,629 75,000 -Personnel 222,386 237,975 245,730Operating 109,366 70,560 48,040Capital - - -Total Expenditures 331,752 308,535 293,770Total Transfers In - - -Total Transfers Out - - -Change in Fund Balance (324,123) (233,535) (293,770) The Planning & Resource Management division has two full-time staff; both will receive longevity/merit increases in the upcoming budget year.This division is responsible for the long-range and strategic planning and development of the park system as well as land management. These tasks are accomplished by working with Commissioners and staff from all divisions in order to provide the most comprehensive and cost effective designs for the construction and reconstruction of parks and facilities. This division must also stay informed about community issues and public responses to its various plans.Operating expenditures include office supplies, various small equipment items, contract services, land management and cultural resource studies.30 Park & Recreation Services Administrative, Park & Program Services and Safety FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Miscellaneous Income 26,601 35,160 43,200Total Revenue 26,601 35,160 43,200Personnel 786,866 829,395 793,575Operating 20,955 17,100 7,200Capital - - -Total Expenditures 807,821 846,495 800,775Total Transfers In - - -Total Transfers Out - - -Change in Fund Balance (781,219) (811,335) (757,575) The Park & Recreation Services division has ten full-time staff; one will receive a longevity/merit increase in the upcoming budget year.This budget includes the Superintendent of Park & Recreation Services, Park and Program Services (which serves as the agency-wide Call Center) and the Safety sub-division. The Superintendent of Park &Recreation Services oversees, in addition to this budget, the Parks Operations and Maintenance, Marketing, and Recreation division. This division is responsible for promoting the safety, health, and wellbeing of employees and visitors to our facilities with a goal of zero injuries to people and damage to property as well as providing friendly, professional, and consistent customer service to the patrons and fellow employees of Charleston County Park and Recreation Commission while assisting with information, reservations, program registration, membership, and sales.Operating expenditures include safety efforts, miscellaneous office expense, small equipment as well as miscellaneous swim and lifeguard camp expenditures. 31 Park & Recreation Services Maintenance FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Miscellaneous Income 622 - -Total Revenue 622 - -Personnel 802,146 873,515 899,595Operating 386,449 701,500 463,085Capital - - 26,500Total Expenses 1,188,596 1,575,015 1,389,180Total Transfers In 96,089 - -Total Transfers Out - - -Change in Fund Balance (1,091,885) (1,575,015) (1,389,180) The Parks Maintenance division has 13 full-time staff; one will receive a longevity increase in the upcoming budget year.This division is responsible for the maintenance of all undeveloped properties, the Headquarters building, support maintenance and boat landings, including the provision of custodial care and performing preventative maintenance, renovation and light construction. It is also responsible for the maintenance and repairs of all agency vehicles.Operating expenditures include agency fleet repairs, fuel costs and the maintenance and repair of agency-wide undeveloped properties and facilities. Expenditures are projected to decrease as the Facility Repairs and Renovations Program (FRRP) have been disbursed back into home locations within the Enterprise budget.32 Park & Recreation Services Marketing Account Title FY 13-14 FY 14-15 FY 15-16 ACTUAL APPROVED BUDGET PROPOSED BUDGET Personnel 649,303 697,820 688,480Operating 220,653 272,505 234,180Capital - - -Total Expenditures 869,956 970,325 922,660Total Transfers In - - -Total Transfers Out - - -Change in Fund Balance (869,956) (970,325) (922,660) The Marketing division has nine full-time staff; five will receive longevity/merit increases in the upcoming budget year. Personnel expenditures will decrease due to the retirement of the previous Marketing director and the hiring of a new one.This division is responsible for advertising and promoting Charleston County Park and Recreation Commissions activities, services, parks, and core values to the residents and visitors of Charleston County as well as supporting agency initiatives to increase revenue and patron participation through sales, promotions, advertising, and outreach efforts.Operating expenditures include advertising efforts including billboard leases, press releases and radio broadcasts, contract services, brochure production and distribution, e-marketing costs and exhibit fees.33 Park & Recreation Services Operations FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Miscellaneous Income 1,724 3,620 2,510Total Revenue 1,724 3,620 2,510Personnel 1,097,415 1,105,135 1,080,375Operating 39,704 46,770 49,630Capital - - 55,000Total Expenditures 1,137,120 1,151,905 1,185,005Total Transfers In - - -Total Transfers Out - - -Change in Fund Balance (1,135,395) (1,148,285) (1,182,495) The Parks Operations division has seven full-time staff; two will receive longevity/merit increases in the upcoming budget year.This division is responsible for providing outstanding customer service and working together to provide and maintain park areas and recreation facilities to the highest standard. This budget includes the Director of Parks who, in addition to this budget, oversees the agency-wide Maintenance and Operations divisions. This budget also supports beach lifeguard operations. Self-sustaining operations have been mostly funded from the Enterprise Fund.Revenue comes from lifeguard reimbursements. Operating expenditures include miscellaneous items for uniform storage, beach lifeguard supplies and operations, safety equipment, office supplies and contract services. Capital expenditures include the replacement of two Ford Escapes used by this division.34 Park & Recreation Services Recreation FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Outdoor Recreation301,676 315,430 351,540Interpretive Programs65,570 73,010 128,760Accessibility - 5,800 3,850Community Recreation 48,943 111,150 106,785Miscellaneous Income 2,010 - -Total Revenue 418,200 505,390 590,935Personnel 1,696,732 2,147,445 2,177,855Operating 163,524 372,095 327,165Capital - - -Total Expenditures 1,860,256 2,519,540 2,505,020Total Transfers In - - -Total Transfers Out - - -Change in Fund Balance (1,442,057) (2,014,150) (1,914,085) The Recreation division has 22 full-time staff; nine will receive longevity/merit increases in the upcoming budget year.This division is responsible for the development of new and exciting programs to ensure the enhancement of the quality of life in Charleston County. There are multiple subdivisions within this budget: Administrative is responsible for the general support for all Recreation activities and programs; Outdoor Recreation provides public and custom registration programs and activities to teach outdoors skills such as archery, on-water skills such as kayaking and stand up paddleboarding (SUP) as well as land-based skills such as biking and wilderness training. It also offers youth camps during the summer, winter and spring school breaks; Interpretive Recreation focuses on providing public and custom educational and historical programs. Many custom programs are provided for schools;Accessibility focuses on offering accessible programs; andCommunity Recreation offers youth camps and athletics in the rural Charleston areas.Revenues are received from miscellaneous programming through the above subdivisions. Outdoor and Interpretive Recreation project increases in programming revenues over the FY 2013-2014 actual and FY 2014-2015 budget year.Operating expenditures include office supplies, small equipment, contract services, equipment rentals, equipment maintenance and repairs, costs associated with recreational programs and agency recreation-related sign making materials. 35 Enterprise Operating Fund FY 2015-2015 Enterprise Overview Caw Caw Interpretive Center Cooper River Marina Folly Beach County Park Folly Beach Fishing Pier Isle of Palms County Park James Island County Park Johns Island County ParkKiawah Beachwalker County Park Laurel Hill Plantation Mount Pleasant Palmetto Islands County Park Mount Pleasant Pier Move IT North Charleston Wannamaker County Park Old Towne Creek County Park Park & Recreation Services Enterprise Sk8 Charleston The Lake House at Bulow The McLeod Plantation Historic Site 36 FY 2015-2016 Enterprise Overview Enterprise Funds are established to account for operations that are financed and operated in a business-like manner. The Commissions intent is that the costs of providing goods and services to the general public on a continuing basis are financed or recovered primarily through user charges and fees. The Commission has one Enterprise fund broken into 18 locations and pays the salaries of 90 full-time employees. FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL AMENDED BUDGET PROPOSED BUDGET Resale 1,678,926 1,698,315 2,020,630Vending 6,315 5,870 6,020Equipment Rentals 55,952 54,520 61,290Fleet Rentals 65,008 75,140 75,780Facility Rentals 1,414,053 1,590,895 1,698,805Beach Rentals 95,474 102,445 96,450Gate Admissions 2,141,812 2,211,930 2,861,365Water Feature 3,506,313 3,568,145 3,397,730Campground & Cottages 2,006,739 1,874,280 1,817,270Holiday Festival of Lights 1,552,876 1,702,030 1,644,950Services 27,631 27,470 35,140Radio Spots - - 27,000Recreation Programming 828,221 1,084,440 1,096,905Operations Programming - 7,450 -Miscellaneous 31,167 1,750 6,250Sponsorships 224,377 313,500 247,000Grant Revenue - - 500,000Group Services 58,736 83,750 82,630Sale of Fixed Assets/Used Items 8,600 - -Total Revenue 13,702,200 14,401,930 15,675,215Personnel 8,118,518 8,587,240 8,717,815Operating 5,827,268 5,981,875 6,166,435Capital - 30,000 569,300Depreciation 840,353 - -Total Expenditures 14,786,140 14,599,115 15,453,550 Net Income/(Loss) (1,083,940) (197,185) 221,665Transfers In 8,333,272 1,132,625 -Transfers Out 8,183,862 2,513,360 -Change in Fund Balance (934,530) (1,577,920) 221,665 The Enterprise Budgets contain approximately 19 categorized revenue streams and recognizes an overall increase of 9% over the FY 2014-2015 budget year. Revenues that are projected to increase over both FY 2013-2014 actual and FY 2014-2015 budget year are resale/concessions, equipment rentals, fleet rentals, facility rentals, gate admissions, services, recreation programming. Grant revenue is projected to be recognized in the FY 2015-2016 for the Move IT program. Radio spots are also a new revenue stream for the FY 2015-2016 budget year; Mount Pleasant Palmetto Island County Parks Splash Island and North Charleston Wannamaker County Parks Whirlin Waters have a radio system that plays during the waterpark season and advertising spots are being sold to surrounding businesses to play throughout the day for visitors at those two waterparks. Revenues from beach rentals, waterparks, the Cottages and Campgrounds and the Holiday Festival of lights are projected to decrease from the FY 2014-2015 budget year.37 The mainreason these revenues, and some operating expenditures have dropped, is that sales and use as well asaccommodations taxes that were previously budgeted have been removed from the budget and booked as a liability.Personnel expenditures include employee-related costs such as: salaries, wages, benefits, training and uniforms and are expected to increase with the addition ofthe Move IT Coordinator in the Move IT budget. A 2% COLA has been included in the budget in addition to regular longevity/merit increases of 38 Enterprise-based staff. Retirement has also increased from 10.9% of staff salaries to 11.06%.Operating expenditures include any costs that are not personnel-related such as: office supplies, park maintenance and repairs, contract services, equipment rentals, office lease rentals, small equipment, custodial supplies, costs associated with festivals and events, resale costs, storage fees and facilities as well as utilities. The FY 2015-2016 budget will be the first fully operational year for the McLeod Plantation Historic Site.The Facility Repair and Renovation Program (FRRP), which has historically been housed in the General Agency Parks Maintenance budget, have been dispersed into the locations where the costs are projected to occur. Undeveloped properties FRRP money is still located within the General Agency Parks Maintenance budget.The FRRP budgeted items have historically been projects that are not cyclical.Additionally, capital expenditures have also been disbursed to the locations of where the costs will occur, rather than using a capital lease list. The capital expenditures for the FY 2015-2016 budget includes replacement equipment needed throughout the parks as well as vehicles.Fees and changes are generally reviewed during the fall for the following spring season and adjustments may be made to the budgets in the midyear review. However, there will is one fee change that is projected to take effect through the budget cycle rather than in the fall; the gate admission fee is projected to increase from $1 to $2 per person at the three dayparks (James Island County Park, North Charleston Wannamaker County Park and Mount Pleasant Palmetto Islands County Park) and Caw Caw Interpretive Center and is projected to bring in an additional $350,000.There are no transfers in or out budgeted for the FY 2015-2016 budget.38 Caw Caw Interpretive Center Caw Caw Interpretive Center is rich in natural, cultural and historical resources. It was once part of several rice plantations and home to enslaved Africans who applied their technology and skills in agriculture to carve the series of rice fields out of cypress swamps. Caw Caw Interpretive Center opened to the public on January 28th, 2000, offering an interpretive center with exhibits and displays highlighting the historical, cultural and environmental treasures of the 643 acre site; additionally, the park features oversix miles of trails, over 1,400 feet of elevated boardwalks through wetlands, education programs ranging from pre-school to college level, historic rice fields, two classroom facilities and impoundments managed for wildlife. 13-14 14-15 15-16 Account Title ACTUAL PROPOSED BUDGET PROPOSED BUDGET Resale/Concessions 11,965 10,740 11,810Gate Admissions 7,0227,000 14,720Recreation Programming 4,4823,500 6,200Miscellaneous 571 - - Total Revenue 24,041 21,240 32,730 Personnel 163,489 171,780 173,505Operating 54,184 74,870 75,950Capital - - 25,000 Total Expenditures 217,672 246,650 274,455

Net Income/ (Loss) (193,632) (225,410) (241,725) Total Transfers In 1,677,127 118,490-Total Transfers Out - -- Change in Fund Balance 1,483,495 (106,920) (241,725) Caw Caw Interpretive Center has two full-time staff; both will receive longevity/merit increases in the upcoming budget year.Revenue is received from resale and concession items, individual and group park admission fees and the Where the Wild Things Run 5K. Resale and concession revenue is expected to increase from the last budget year; however, it is projected slightly under the FY 2013-2014 actuals. Gate admissions are projected to increase per the $1 increase to the admission fee from $1 to $2. Lastly, revenue from the Where the Wild Things Run 5K is projected to increase over the FY 2013-2014 actual and the 2014-2015 budget year. Operating expenditures include various advertising costs, those related to the 5K, park maintenance and repair costs, equipment rentals, office supplies, small equipment, contract services, custodial supplies, resale costs and park-wide utility fees. The capital expenditure is projected to be a replacement Ford Escape.39 Cooper River Marina The Cooper River Marina was constructed by the federal government within the confines of the Charleston Naval Base and features 170 slips. The Commission owns the marina, the adjoining degaussing pier and 16 acres of property. The marina features long-term and transient deep water slips, shore side and slip side pump out service, a climate-controlled captains lounge, laundry facilities, showers and restrooms, gated security, boatyard storage, VHF Channel 16 monitoring and resale items within the office building. 13-14 14-15 15-16 Account Title ACTUAL APPROVED PROPOSED BUDGET Resale/Concessions 24,075 23,000 23,820Vending 1,2121,560 1,520Facility Rentals 631,009656,970 664,190Services 27,63127,470 35,140Miscellaneous -- 3,150Sale of Fixed Assets/Used Items 8,600 - - Total Revenue 692,528 709,000 727,820Personnel 295,207 308,400 307,060Operating 146,130 124,540 159,975Capital - - 24,000Depreciation 278,403 - - Total Expenditures 719,739 432,940 491,035

Net Income/(Loss) (27,211) 276,060 236,785Total Transfers In 84,0774,660-Total Transfers Out 2,502,290262,840- Change in Fund Balance (2,445,424) 17,880 236,785 The Cooper River Marina has three full time staff; one will receive a longevity/merit increase in the upcoming budget year.Revenue is received from resale and concession items, vending, slip and storage rental fees, electrical surcharges, customer pump out services and laundry services. Resale and concession items are projected to slightly increase over the FY 2014-2015 budget year but are projected slightly under the FY 2013-2014 actual. Vending is projected to decrease slightly from the FY 2014-2015 budget year but is higher than the FY 2013-2014 actual. Rental and service revenues are projected to increase. Miscellaneous revenue will come from federal grant revenue received for the pumpout boat.Operating expenditures include marketing and advertising costs, park maintenance and repair costs, equipment rentals, officesupplies, small equipment, contract services, custodial supplies, resale and concession costs and park-wide utility fees. Capital expenses include a replacement Ford Ranger. 40 Folly Beach County Park Folly Beach County Park is situated on the west end of the island between the Atlantic Ocean and Folly River. It totals 137.9 acres and offers approximately 900 feet of seasonally guarded beachfront. During the Fiscal Year 2011-2012, the park was closed due to heavy erosion to the beach and parking lot; it reopened at the end of Fiscal Year 2012-2013 after staff worked closely with engineers and natural resource agencies to make repairs. Skimmer Flats, a major Eastern Brown Pelican rookery, is visible at the west end of the park. 13-14 FY 14-15 FY 15-16 Account Title ACTUAL PROPOSED BUDGET PROPOSED BUDGET Resale/Concessions16,409 23,89520,750Beach Rentals17,540 31,96516,160Facility Rentals14,950 54,57032,460Gate Admissions125,201 154,820 164,870Miscellaneous 5,429 - - Total Revenue 179,529 265,250 234,240Personnel 138,821 175,900 175,050Operating 61,089 63,760 72,685Capital - - - Total Expenditures 199,910 239,660 247,735

Net Income/ (Loss) (20,381) 25,590 (13,495) Total Transfers In 355,343 5,220 -Total Transfers Out- 62,120 - Change in Fund Balance 334,962 (31,310) (13,495) Folly Beach County Park has two full time employees; one will receive a longevity/merit increase in the upcoming budget year.Revenues are received from resale and concession items, beach rentals of chairs and umbrellas, rentals of the Pelican Watch Shelter and individual and group gate admissions. Resale and concession revenues as well as facility rentals are projected to decrease from the current FY 2014-2015 budget year but increase from the FY 2013-2014 actuals. Beach rentals are projected to decrease from both the FY 2013-2014 actual and FY 2014-2015 budget year as gate admissions are projected to increase.Operating expenditures include marketing costs, park maintenance and repair costs, small equipment, contract services, custodial supplies, equipment rentals, resale costs, business license costs and park-wide utility fees.41 Folly Beach Fishing Pier Folly Beach Fishing Pier, completed in September 1995, stretches 1,045 feet into the Atlantic Ocean and is the second longest pier on the east coast. The pier is 25 feet wide and is 23 feet above sea level. A 7,500 square foot diamond shaped platform with a 1,400 square foot covered shelter is located at the end of the pier. It not only features a 10,000 square foot building with restrooms with a gift and tackle shop that offers rod rentals, but also Locklears Beach City Grill Restaurant, leased to an independent operator, a variety of fishing tournaments and special events. 13-14 14-15 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Resale/Concessions 935,142810,630958,550Vending 2,3761,8101,930Equipment Rentals 30,84328,76030,480Facility Rentals 111,332105,920106,595Gate Admissions 239,626227,840229,830Recreation Programming 23,298 37,600 31,310Miscellaneous 4,543 - - Total Revenue 1,347,159 1,212,560 1,358,695Personnel 577,012 585,610 588,215Operating 691,879 618,480 681,825Capital - - -Depreciation 1,271 - - Total Expenditures 1,270,163 1,203,790 1,270,040 Net Income/ (Loss) 76,997 8,770 88,655

Total Transfers In 176,45368,125-Total Transfers Out --- Change in Fund Balance 253,450 76,895 88,655 The Folly Beach Fishing Pier has five full time employees; three will receive longevity/merit increases in the upcoming budget year.Revenue is received from resale and concession items, vending, fishing rod rentals, the Locklears restaurant lease, vehicular admissions and moonlight mixers. Resale and concession item sales are projected to increase over the FY 2013-2014 actual and FY 2014-2015 budget year based on previous actuals. Vending, fishing rod rentals, the Locklears restaurant lease and gate admissions are expected to increase over the FY 2014-2015 budget year but bring in less than the FY 2013-2014 actual. Recreation programming is projected to increase over the FY 2014-2015 budget year but decrease from the FY 2013-2014 actual. Expenditures include marketing and advertising costs, fees related to the moonlight mixers, park maintenance and repair costs, equipment rentals, small equipment purchases, resale costs, contract services, custodial supplies, office supplies and utilities. The operating costs will increase over the FY 2014-2015 budget year per previous actuals and increased resale revenue and costs.42 Isle of Palms County Park Isle of Palms County Park was developed and opened to the public in 1996 in response to public demand for improved beach access in the East Cooper area. The park features boardwalks and accessible ramps to the beach, restrooms, dressing areas, a sand volley-ball court, 500 feet of seasonally lifeguarded swimming, outdoor showers, beach rentals, a retail area and childrens play area. 13-14 14-15 15-16 ACTUAL APPROVED BUDGET PROPOSED BUDGET Resale/Concessions 109,98098,220112,190Vending280 280 280Beach Rentals 50,54544,77050,100Gate Admissions 334,052 318,020 364,885Miscellaneous884 - - Total Revenue 495,740 461,290 527,455Personnel 323,740 306,595 318,985Operating 104,441 103,835 132,255Capital - - 15,000 Total Expenditures 428,182 410,430 466,240

Net Income/ (Loss)67,559 50,860 61,215Total Transfers In 7,455 7,580 -Total Transfers Out - 320,170 - Change in Fund Balance75,014 (261,730) 61,215 Isle of Palms County Park has three full time employees; one will receive a longevity/merit increase this year.Revenue is received from resale and concession items, rentals of beach umbrellas and chairs, vending, and individual and group gate admissions. Resale and concession items and gate admissions are projected to bring in more revenue than in the FY 2013-14 actual and FY 2014-2015 budget year. Vending is projected to remain the same and beach rentals are projected to increase over the FY 2014-2015 budget year but slightly decrease from the FY 2013-2014 actual.Operating expenditures will increase this year partially because the Facility Repairs and Renovations Programs projects related to this location were moved out of the General Agency Parks Maintenance budget into this budget. Other expenditures include marketing and advertising costs, park maintenance and repair costs, small equipment, contract services, custodial supplies, maintenance of beach rental equipment, office supplies, resale costs and utilities. Capital expenditures include a Bobcat MedBed.43 James Island County Park James Island County Park is the most diverse park in our county park system. The park hosts the Holiday Festival of Lights, a 124 space RV campground and primitive area, ten vacation cottages along the Stono River marsh, the Climbing Wall, an 18-hole disc golf course, Splash Zone waterpark, rental facilities, a seasonal Spray Play fountain, bike and boat rentals, a dog park and a variety of special events. The Holiday Festival of Lights (HFOL) has been recognized around the world; it was featured as the only U.S. event in Moscows Festival of Festivals, recognized by Coastal Living as One of the Top 10 Holiday Celebrations, ranked by the American Bus Association as One of the Top 100 Events in the Nation and was most recently named One of the Top 20 Events in the Southeast by the Southeastern Tourism Society. 13-14 14-15 15-16 Account Title ACTUAL APPROVED PROPOSED BUDGET Resale26,431 22,83028,340Vending 891 1,0801,000Fleet Rentals31,015 26,24031,260Facility Rentals163,506 181,280176,090Gate Admissions223,969 215,780364,560Water Feature778,835 780,570771,840Cottages & Campground 2,006,739 1,874,280 1,817,270Holiday Festival Of Lights 1,552,876 1,702,030 1,644,950Recreation Programming603,284 778,165791,960Miscellaneous6,662 -- Total Revenue 5,394,2095,582,255 5,627,270 Personnel 2,679,112 2,682,920 2,712,245Operating 2,406,147 2,391,635 2,165,110Capital- 30,000417,300Depreciation46,082 -- Total Expenditures 5,131,341 5,104,555 5,294,655 Net Income/(Loss) 262,868 477,700 332,615 Total Transfers In- 24,550-Total Transfers Out 2,487,794 267,950- Change in Fund Balance (2,224,926) 234,300 332,615 James Island County Park has 28 full-time employees; 15 will receive longevity/merit increases in the upcoming budget year.Revenue is received from resale and concession items, vending, fleet (boat and bike) rentals, rentals of outdoor and indoor facilities and tents, individual and group gate admissions, Splash Zone waterpark, the Cottages and Campground, the Holiday Festival of Lights and multiple types of Recreation Programming including the Climbing Wall and Challenge Course and different special events/festivals such as the Reggae Summer Concert Series, East Coast Paddlesports and Outdoor Festival, Cajun Festival, Green Fair, Charleston Sprint Triathlon Series and the HFOL Fun Run/Walk. Revenue received from resale and concession items, bike and boat rentals, Recreation Programming and Gate admissions are projected to increase over the FY 13-14 actual and FY 2014-2015 budget year. Gate admissions will increase due to the $1 increase to the admission fee, bringing admission entry to $2 from $1. Vending and facility rentals are expected to increase over the FY 2013-2014 actual but will decrease from the FY 2014-2015 budget year per previous actuals. HFOL is expected to decrease from the FY 2013-2014 actual but bring in more revenue than the current FY 2014-44 2015 budget year. Finally, Cottage and Campground revenue as well as Splash Zone revenue are projected to decrease from, both, the FY 2013-2014 actual and FY 2014-2015 budget year.Operating expenditures include various marketing and advertising costs, park maintenance and repairs, office supplies, small equipment, equipment rentals, resale costs, transportation costs for the portable climbing wall, waterpark chemicals, HFOL construction costs and park-wide utility fees. Capital expenditures include replacements for maintenance equipment, a bucket truck, a shuttle bus for the Cottages and Campground, HFOL replacement trains and an ADA train car as well as cottage repairs.45 Johns Island County Park Johns Island County Park consists of 738 acres and boasts beautiful forested areas along with large agricultural fields; Mullet Hall Equestrian Center exists within this future county park. This facility opened for public use in April 2001 and hosts competitive horse shows of every breed and discipline, dog shows and exhibitions, dog agility events and festivals as well as one of the few public equestrian trail systems in the Lowcountry. The 60-acre equestrian center features four permanent show rings, a large lunging area, two barns with water and electric with a total of 196 stalls, a horse washing area, two tent pads with water and electricityfor temporary stalls and campsites. 13-14 14-15 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Resale69,630 76,84076,900Equipment Rentals5,200 5,4006,050Facility Rentals88,094 106,660102,650Gate Admissions8,7959,180 11,790Recreation Programming21,97925,775 35,725Miscellaneous 241- - Total Revenue 193,939 223,855 233,115Personnel 250,235 272,615 265,120Operating 140,801 159,410 162,750Capital - - -Depreciation2,181 - - Total Expenditures 393,217 432,025 427,870

Net Income/ (Loss) (199,278) (208,170) (194,755) Total Transfers In 891,405 144,425 -Total Transfers Out - - - Change in Fund Balance 692,127 (63,745) (194,755) The Johns Island County Park has three full-time employees; two will receive longevity/merit increases in the upcoming budget year.Revenue is received from resale and concession items, tractor and jump equipment rentals, stall and ring rentals for equestrian shows, individual and group gate admissions as well as Recreation Programming events such as the Mullet Haul race and Harvest Festival. All revenue streams except for gate admissions are projected to increase over the FY 2013-2014 actual and 2014-2015 budget year; gate admissions, however, are projected to increase over the FY 2013-2014 actual but decrease from the FY 2014-2015 budget year.Operating expenditures are projected to increase slightly and include marketing and advertising costs, park maintenance and repair costs, small equipment, contract services, custodial supplies, equipment rentals, resale costs and festival and event costs. 46 Kiawah Beachwalker County Park Kiawah Beachwalker County Park, located on the west end of Kiawah Island, offers ocean frontage and a river view, along with the only public beach access on beautiful Kiawah Island. The park is operated through a cooperative agreement between Kiawah Development Partners, Charleston County Council and the Charleston County Park & Recreation Commission. Lifeguards are on duty seasonally along a beachfront designated swimming area. The Commission is fully responsible for its maintenance and upkeep. 13-14 14-15 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Resale/Concessions 45,526 46,25048,760Beach Rentals 27,389 25,71030,190Gate Admissions 152,155132,780 165,520Miscellaneous 993 - - Total Revenue 226,063 204,740244,470 Personnel 184,758 196,840 198,400Operating 52,047 57,145 63,475Capital - - - Total Expenditures 236,805 253,985 261,875

Net Income/ (Loss) (10,742) (49,245) (17,405) Total Transfers In 306,655 18,660-Total Transfers Out - -- Change in Fund Balance 295,913 (30,585) (17,405) Kiawah Beachwalker County Park has two full time employees; one will receive a longevity/merit increase in the upcoming budget year. Revenue is received from resale and concession items, umbrella and chair beach rentals, and individual and group gate admissions. All revenue streams are projected to increase from the FY 2013-2014 actual and FY 2014-2015 budget year per past actual trends.Operating expenditures include marketing and advertising costs, park maintenance and repair costs, small equipment items, contract services, custodial supplies, equipment rentals, maintenance of beach rental equipment, office supplies, resale costs and park-wide utility fees.47 Laurel Hill Plantation Laurel Hill is a 746.65 acre future-park that is being leased from Wells Fargo, the trustee for the former owner, for a period of up to 99 years. The lease stipulates passive park use as per the former owners will. The primarily wooded site has an oak allee, a pond, open meadows, an existing trail network, gorgeous backdrops and is available for rentals. The National Recreation & Park Associations Oglebay Green School has awarded Laurel Hill Plantations plan a winner for conceptual design.

FY 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Facility Rentals2,4546,800 4,970Gate Admissions-- -Recreational Programing-1,000 5,700 Total Revenue 2,454 7,800 10,670Personnel 1,933 7,040 6,395Operating 2,875 17,095 33,005Capital - - - Total Expenditures 4,808 24,135 39,400

Net Income/(Loss) (2,353) (16,335) (28,730) Total Transfers In 5,092 1,990-Total Transfers Out- -- Change in Fund Balance 2,739 (14,345) (28,730) Laurel Hill Plantation does not have any full time employees but does have part-time staff to help with the operations of the park.Revenue is received from facility rentals and Recreation Programming is projected to hold a new event, the Laurel Hill 50K.Operating expenditures include marketing and advertising costs, park maintenance and repair costs, small equipment and custodial supplies. Operating expenditures are projected to increase significantly over the FY 2013-2014 actual and the FY 2014-2015 budget year partially because the Facility Repairs and Renovations Programs projects related to this location were moved out of the General Agency Parks Maintenance budget into this budget. 48 Mount Pleasant Palmetto Islands County Park Palmetto Islands County Park, purchased in 1976, is a 943-acre park providing visitors with nature trails, boardwalks, bicycle trails, play equipment, an observation tower, boat and bike rentals, facility rentals, fishing areas, open meadows and Splash Island waterpark. Nature Island also provides visitors with unique opportunities for nature observation. 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Resale 16,016 15,620 15,990Vending372 340330Fleet Rentals 9,328 8,500 9,050Facility Rentals 51,024 47,355 53,650Gate Admissions 98,482 100,990 162,940Water Feature 363,716 371,510 358,040Radio Spots - - 13,500Recreation Programming 24,19526,725 25,175Miscellaneous 1,276 - - Total Revenue 564,409 571,040 638,675Personnel 735,925 767,880 740,420Operating 331,762 348,750 336,655Capital - - 35,000Depreciation 4,275 - - Total Expenditures 1,071,963 1,116,630 1,112,075

Net Income/ (Loss) (507,554) (545,590) (473,400) Total Transfers In 3,375,900 507,230 -Total Transfers Out - - - Change in Fund Balance 2,868,346 (38,360) (473,400) Mount Pleasant Palmetto Islands County Park has eight full-time staff; four will receive longevity/merit increases in the upcoming budget year.Revenue is received from resale and concession items, vending, bike and boat rentals, rentals of indoor and outdoor facilities and tents, individual and group gate admissions, Splash Island Waterpark, and from Recreation Programmings Pet Fest. Radio spots are a new type of revenue stream; this is when other businesses will pay to advertise on our Splash Island Radio during the waterpark season.Facility rentals are projected to increase over the FY 2013-2014 actual and FY 2014-2015 budget year. Recreation Programming is projected to increase over the FY 2013-2014 actual but decrease from the FY 2014-2015 budget year. Resale and concession items as well as bike and boat rentals are projected to decrease from the FY 2013-2014 actual but increase over the FY 2014-2015 budget year. Lastly, revenue received from vending and Splash Island is projected to decrease from the FY 2013-2014 actual and FY 2014-2015 budget year.Operating expenditures include marketing and advertising costs, Pet Fest related costs, park maintenance and repair costs, waterpark chemicals, office supplies, custodial supplies, equipment rentals, contract services, small equipment andpark-wide utility fees. Capital expenditures include the replacement of a tow behind reels.49 Mount Pleasant Pier Part of the Memorial Waterfront Park complex, the 1,250 foot long Mount Pleasant Pier stretches out into the Charleston Harbor under the foot of the Arthur Ravenel, Jr. Bridge. The pier, with its foundation created from pared down pilings from the old Grace Memorial Bridge, now features a 8,100 square foot covered pavilion for hosting dances and other events, shade structures with swings, a retail and tackle shop, rod rentals and restrooms. Visitors can also enjoy beautiful views of the bridge and harbor from the piers bench swings and shade structures. 13-14 FY 14-15 15-16 Account Title ACTUAL APPROVED PROPOSED BUDGET Resale/Concessions 348,357 298,000354,300Vending 1,184 800 960Equipment Rentals 11,494 11,61011,560Gate Admissions 68,64061,530 67,440Recreation Programming 54,20962,665 65,010Miscellaneous 391 - - Total Revenue 484,274 434,605 499,270Personnel 285,133 289,045 298,130Operating 274,109 281,620 273,625Capital - - - Total Expenditures 559,242 570,665 571,755

Net Income/ (Loss) (74,968) (136,060) (72,485) Total Transfers In 907,149 109,860 -Total Transfers Out - - - Change in Fund Balance 832,181 (26,200) (72,485) The Mount Pleasant Pier has two full-time employees; one will receive a longevity/merit increase in the upcoming budget year.Revenues are received from resale and concession items, vending, fishing rod rentals, fishing pass admissions and Recreation Programmings Shaggin on the Cooper and Thursday Night Boogie events. Resale and concession items as well as Recreation Programming revenues are projected to increase over the FY 2013-2014 actual and FY 2014-2015 budget year. Fishing rod equipment rentals are projected to increase over the FY 2013-2014 actual and decrease from the FY 2014-2015 budget year. Lastly, vending and fishing pass admissions are both expected to decrease from the FY 2013-2014 actual and FY 2014-2015 budget year.Operating expenditures include marketing and advertising costs, Recreation Programming costs, park maintenance and repair costs, office supplies, custodial supplies, contract services, resale costs, small equipment, equipment rentals and park-wide utilities.50 Move IT Charleston County Park & Recreation Commission is partnering with Roper St. Francis Physicians Endowment to launch Move IT Charleston County, a program that aims to be a model for community health and wellness using both physician and self-referred approaches. Through Move IT, we will leverage the medical expertise of physicians and organizations like the American College of Sports Medicine, the American Medical Association, park and recreation resources, and the Department of Health and Human Services. The physician-referred approach to Move IT Charleston County involves Roper St. Francis physicians identifying patients with chronic health conditions who would benefit from physical activity. Highly trained fitness professionals conduct classes specifically designed for patients managing chronic conditions. Each program blends structured physical activity with targeted health education and healthy lifestyle strategies to promote health and well-being. Participants will engage in this program at various locations, including select Charleston County Parks, and their activities will be tracked and measured. With the Move IT self-referred program, participants can select the level of fitness that meets their needs and goals, register for outdoor fitness classes and enjoy the beauty and tranquility of Charleston County Parks. Outdoor workouts, often dubbed green exercise, have been touted as a great alternative to the gym because of the calming effects that communing with nature has proven to provide. FY 13-14 FY 14-15 FY 15-16 Account TitleACTUAL AMENDED BUDGET PROPOSED BUDGET Grant Revenue -

502,053 500,000Total Revenue - 502,053 500,000Personnel 4,536 62,330 87,810Operating 28,762 439,086 412,190Capital - 20,200 -Total Expenditures 33,299 521,616 500,000 Net Income/(Loss) (33,299) (19,563) - Transfers In - - -Transfers Out - - -Change in Fund Balance(33,299) (19,563) - The Move IT program has one full-time staff member who will receive a longevity/merit increase in the upcoming budget year.Revenue is received from grant money that is given to sustain the program.Operating expenditures include small equipment, custodial expenses, the lease for the Move IT office, contract services and utilities for the Move IT office.51 North Charleston Wannamaker County Park Wannamaker County Park, purchased in 1994, offers over 1,015 acres of beautiful woodlands and wetlands, and provides visitors with a variety of activities. The park features facility rentals, kayak storage, open meadows, five acres of lagoons, a playground, splash fountain, bike and boat rentals, picnic sites with grills and access to a beautiful lowcountry Cypress swamp. Miles of paved trails allows for exploration of the areas natural resources. It also features the Commissions largest waterpark, Whirlin Waters Adventure Waterpark. 13-14 14-15 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Resale 75,394 73,200 75,920Vending- - -Fleet Rentals 24,665 22,470 22,510Equipment Rentals 8,415 8,750 13,200Facility Rentals 182,279 190,240 208,450Gate Admissions 213,323 211,690 352,400Water Feature2,363,762 2,416,0652,267,850Radio Spots- - 13,500Recreation Programming 84,342 99,660 85,095Miscellaneous 3,932 - - Total Revenue 2,956,112 3,022,075 3,038,925 Personnel 1,715,682 1,772,180 1,757,430Operating 1,291,987 1,279,610 1,141,735Capital - - 53,000Depreciation 508,140 - - Total Expenditures 3,515,810 3,051,790 2,952,165

Net Income/ (Loss) (559,698) (29,715) 86,760 Total Transfers In 12,628 69,880 -Total Transfers Out2,850,020 - - Change in Fund Balance (3,397,090) 40,165 86,760 North Charleston Wannamaker County Park has 17 full-time staff; one will receive a longevity/merit increase in the upcoming budget year.Revenues are received from resale and concession items, jump castle equipment rentals, bike and boat fleet rentals, enclosed and open air facilities and tent rentals, individual and group gate admissions, Whirlin Waters Waterpark, and Recreation Programming festivals and events such as Dog Day at Whirlin Waters, Latin American Festival, Bark in the Park, the Summer Entertainment Series and, new for FY 2015-2016, St Pattys Pawlooza. Additionally, radio spots are a new type of revenue stream; this is when other businesses will pay to advertise on our Splash Island Radio during the waterpark season.Resale and concession items, equipment rentals, facility rentals and gate admissions are all projected to increase over the FY 2013-2014 actual and FY 2014-2015 budget year. Gate admissions are projected to increase significantly due to the $1 increase in the gate admissions that will be $2 instead of $1 for 52 admission. Recreation programming is expected to increase over the FY 2013-2014 actual but decrease from the FY 2014-2015 budget year. Fleet rentals are projected to decrease from the FY 2014-2015 budget year but decrease from the FY 2013-2014 actual. Finally, Whirlin Waters Waterpark is projected to decrease from the FY 2013-2014 actual and FY 2014-2015 budget year.Operating expenditures include marketing and advertising costs, fees associated with Recreation Programming, park maintenance and repair costs, office supplies, custodial supplies, small equipment, equipment rentals, contract services, resale costs, waterpark chemicals and park-wide utilities. Capital expenditures include replacement maintenance equipment.53 Old Towne Creek County Park Old Towne Creek County Park is a 71-acre site adjacent to Charlestowne Landing. It was acquired from the Lowcountry Open Land Trust in 2011. The former farm and equestrian academy has three residences, three barns, and a dock as well as a mixture of open fields and wooded areas with scenic view along Old Towne Creek. The property features large open meadows, gorgeous backdrops and is available for rentals. 13-14 FY 14-15 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Facility Rentals 4,50015,000 11,450Recreational Programs 11,48319,000 23,490Miscellaneous - 750 - Total Revenue 15,983 34,750 34,940Personnel 559 26,070 23,870Operating 37,378 47,020 45,360Capital - - - Total Expenditures 37,937 73,090 69,230

Net Income/ (Loss) (21,954) (38,340) (34,290) Total Transfers In 23,135 24,330-Total Transfers Out - -- Change in Fund Balance 1,181 (14,010) (34,290) Old Towne Creek County Park does not have any full time staff; however there is part-time staff located here for park maintenance and events.Revenue is received from rentals of the property as well as Recreation Programmings Wine Down Wednesdays and Brewsday Beer events. Recreation programming revenue is projected to increase over the FY 2013-2014 actual and FY 2014-2015 budget year. Property rentals are projected to increase over the FY 2013-2014 actual but decrease from the FY 2014-2015 budget year.Operating expenditures include marketing and advertising costs, costs associated with Recreation Programming, park maintenance and repair costs, small equipment, equipment rentals, contract services and park-wide utilities.54 Park & Recreation Services Enterprise The Park & Recreation Services Enterprise fund is different from the other funds as no one facility is located in this fund. This fund concentrates in the operation of special events, group programming and the daily operations of new facilities. Gold Pass sales and sponsorships for the agency are recorded in this fund. 13-14 FY 14-15 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Resale -165,000 270,250Sponsorship 224,377313,500 247,000Group Services 58,736 83,750 82,630Recreation Programming950 17,600 27,240Facility Rentals 19,875 18,000 20,080Gate Admissions 670,548620,620 748,660Miscellaneous995- - Total Revenue 975,481 1,218,470 1,395,860Personnel 762,301 834,585 843,915Operating 153,256 232,825 252,090Depreciation - - -Capital - - - Total Expenditures 915,557 1,067,410 1,096,005

Net Income/ (Loss) 59,924 151,060 299,855Total Transfers In 254,990 15,300 -Total Transfers Out 312,742 1,512,040 - Change in Fund Balance 2,172 (1,345,680) 299,855 The Park & Recreation Services Enterprise budget has 11 full-time staff; six will receive longevity/merit increases in the upcoming budget year.Revenues are received from resale and concession item sales from the agencys food truck, agency-wide sponsorships, Group Services picnic and catering events, the Recreation Programming fitness programs, agency-wide alcohol permit fees and agency-wide gold and individual pass sales.Revenues received from resale and concession items, Recreation Programming, facility alcohol permit fees and pass sales are all projected to increase from the FY 2013-2014 actual and FY 2014-2015 budget year. Agency-wide sponsorships and Group Services are expected to increase from the FY 2013-2014 actual but decrease from the FY 2014-2015 budget year.Operating expenditures include marketing, advertising and sponsorship related costs, office supplies, small equipment, equipment rentals, contract services, maintenance and repairs to Group Services equipment, park pass printing fees, costs associated with Recreation Programming, storage rentals and resale costs. 55 Sk8 Charleston SK8 Charleston will be constructed on Oceanic Street and will consist of 28,000 square feet of primary skate area with 4,500 square feet of street course expansion. The property was slated to be operational during the FY 2014-2015 current budget year; however, due to various constraints, the location of the skatepark had to be changed. Sk8 Charleston is projected to open in the FY 2016-2017 budget year.Account Title 13-14 14-15 15-16 Actual Approved Proposed Resale/Concessions- 6,590 -Facility Rentals- 100 -Gate Admissions- 1,680 -Operations Programming- 7,450 -Recreation Programming- 12,750 -Total Revenue - 28,570 -Personnel - 49,200 34,055Operating - 45,025 -Capital - - -Total Expenditures - 94,225 34,055

Total Income/ (Loss) - (65,655) (34,055) Total Transfers In - - -Total Transfers Out- - -Change in Fund Balance - (65,655) (34,055) Although Sk8 Charleston is not projected to open in the FY 2015-2016 budget, one full-time staff member is projected to be hired for part of the year closer to when the park will open.There are no revenues, operating expenditures or capital expenditures budgeted for the upcoming budget year.56 The Lake House at Bulow The Lake House at Bulow is a beautiful lodge situated on 32 acres, including a 22 acre pond, existing trails and a skeet range. The property was purchased in 2011 with assistance from a Rural Greenbelt Grant. The acreage of this site combined with the adjacent 1,628-acre previously purchased West Ashley property makes it the largest park in the park system. The Lake House is available for overnight accommodations and events. 13-14 FY 14-15 FY 15-16 Account Title ACTUAL APPROVED BUDGET PROPOSED BUDGET Facility Rentals 145,030 160,000173,470 Total Revenue 145,030 160,000 173,470 Personnel 75 - -Operating 37,164 52,175 52,000Capital - - - Total Expenditures 37,239 52,175 52,000 Net Income/ (Loss) 107,791 107,825 121,470 Total Transfers In - - -Total Transfers Out 29,925 84,990 - Change in Fund Balance 77,866 22,835 121,470 The Lake House at Bulow does not have any full nor part-time staff but is managed by the manager for undeveloped properties and their events.Revenue is received from rentals of the Lake House for overnight stays, events or a combination of an event with overnight stays. Facility rentals are projected to increase over the FY 2013-2014 actual and FY 2014-2015 budget year.Operating expenditures include marketing and advert