BUDGET ORDINANCE NO. O Part I Operation of County Government

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1 BUDGET ORDINANCE BUDGET ORDINANCE NO. O A BUDGET ORDINANCE RELATING TO THE FISCAL AFFAIRS OF SPARTANBURG COUNTY MAKING APPROPRIATIONS THEREFORE, LEVYING TAXES FOR THE FISCAL YEAR BEGINNING JULY 1, 2017 AND ENDING JUNE 30, 2018; TO PROVIDE FOR BUDGET CONTROL OF SAID APPROPRIATION BY THE SPARTANBURG COUNTY COUNCIL. Part I Operation of County Government SECTION 1: GENERAL The fiscal year County Budget for Spartanburg County, South Carolina, a copy of which is attached hereto and incorporated herein by reference, is hereby adopted. SECTION 2: COUNTYWIDE TAX LEVY The County Auditor shall levy an ad valorem tax on all the taxable property in Spartanburg County for the fiscal year beginning July 1, 2017, and ending June 30, 2018, as stated below: FY18 Millage County AA 50.6 Animal Control 1.6 Development Standards 0.7 Fire Marshal 0.3 Total General Fund 53.2 Countywide Fire 0.5 Storm Water Management 1.0 Provided, however, that the County Auditor shall reduce the levy as to all property within the corporate limits of the City of Spartanburg and the City of Greer an amount equal to the levy for Animal Control Services (1.6 mils). Such reduction shall relieve the taxpayers of these cities from support of this service since these cities make appropriations to support Animal Control Services. This section is adopted pursuant to Section (5), Code of Laws South Carolina, 1976, which empowers County Council to tax different areas at different rates related to the nature and level of services provided, County Council having found that the nature and level of this service warrants such a different rate. Provided further, that the County Auditor shall reduce the levy as to all property within the corporate limits of all incorporated municipalities within the County an amount equal to the levy for Development Standards (0.7 mils). Since this service was not being rendered by the County on March 7, 1973, such reduction shall relieve the taxpayers of these municipalities for support of this service recognizing that these municipalities make appropriations to provide land use administration. This section is adopted pursuant to Section (5), Code of Laws South Carolina, 1976, which empowers County Council to tax different areas of the County at different rates related to the nature and level of service provided, the County Council having found that the nature and level of this service warrants such a different rate. Appendix: Budget Ordinance Page 225

2 Provided further, that the County Auditor shall reduce the levy as to all property within the corporate limits of all incorporated municipalities within the County an amount equal to the levy for Fire Marshal (0.3 mils). Such reduction shall relieve the taxpayers of these municipalities for support of this service recognizing that these municipalities make appropriations to provide fire marshal services. This section is adopted pursuant to Section (5), Code of Laws South Carolina, 1976, which empowers County Council to tax different areas of the County at different rates related to the nature and level of service provided, the County Council having found that the nature and level of this service warrants such a different rate. Provided further, that the County Auditor shall not levy the 1.0 Mil for Storm Water Management on all property within the corporate limits of the City of Spartanburg and the City of Greer. Such reduction shall relive the taxpayers of these cities from support of this service since these make appropriations to support storm water management services. This section is adopted pursuant to Section (5), Code of Laws South Carolina, 1976, which empowers the County Council to tax different areas of the County at different rates related to the nature and level or service provided, the County Council having found that the nature and level of this service warrants such a different rate. SECTION 3: DEBT SERVICE TAX LEVY The County Auditor shall levy an ad valorem tax on all the taxable property in Spartanburg County for the fiscal year beginning July 1, 2017, and ending June 30, 2018, for the retirement of County debt as stated below: FY18 Millage Debt Service 4.9 SECTION 4: SPECIAL PURPOSE TAX LEVY The County Auditor shall levy a Special Purpose Tax on all taxable property in Spartanburg County for County purposes for the fiscal year beginning July 1, 2017 and ending June 30, 2018, as stated below: FY18 Millage Spartanburg Community College 6.4 Charles Lea Center 1.3 County Library 10.7 SECTION 5: PARKS LEVY The County Auditor shall levy an ad valorem tax on all unincorporated taxable property and, where incorporated property has through agreement with duly elected municipal representatives been authorized for taxation, for Parks and Recreation purposes for the fiscal year beginning July 1, 2017 and ending June 30, 2018, as stated below: FY18 Millage Parks Fund 5.0 SECTION 6: FIRE SERVICE AREAS TAX LEVY The County Auditor shall levy an ad valorem tax on all taxable property within the following Fire Service Areas for the fiscal year beginning July 1, 2017 and ending June 30, 2018, as stated below: Appendix: Budget Ordinance Page 226

3 FY18 Millage FY18 Millage Campobello 25.9 Enoree Community 4.7 Chesnee Community 18.2 Hobbysville 16.2 Cooley Springs 22.5 Inman Community 25.4 Cowpens 31.9 Inman Town 3.3 Cross Anchor 29.9 Poplar Springs 20 Draper 12.3 Tyger River 28.2 Duncan (operating only) 17.4 Una 24.3 East Greer 36.6 Woodruff (operating only) 11.8 The Woodruff Debt levy shall be set at a level to generate sufficient revenues to meet the annual debt service obligations, debt cash flow requirements, and to correct any prior year shortfalls. The Duncan FSA debt levy shall be set at a level to generate sufficient revenues to meet the annual debt service obligations, debt cash flow requirements, and to correct any prior year shortfalls. SECTION 7: SPECIAL TAX DISTRICTS LEVY The County Auditor shall levy an ad valorem tax on all taxable property within the following Special Tax Districts for the fiscal year beginning July 1, 2017 and ending June 30, 2018, as stated below: FY18 Special Tax Districts Millage Lakewood Hills 8.2 Twin Lakes 16.5 SECTION 8: APPROPRIATIONS All of the appropriations in this Ordinance shall be disbursed in accordance with the Annual Budget Document adopted by the Spartanburg County Council. There is hereby appropriated from the General Fund and other Funds of Spartanburg County the following amounts of money for the following respective corporate purposes of Spartanburg County for and during the period beginning July 1, 2017 and ending June 30, 2018, to wit: REVENUES: General Fund 7100 Taxes - Current $ 63,021, Delinquent Taxes 3,147, Permits 3,289, Fines 1,520, Fees and Costs 5,031, Interest Income 237, State Sources 11,156, Federal Sources 219, Miscellaneous 3,079, State Supplements 1,703,322 Appendix: Budget Ordinance Page 227

4 7699 Fund Balances 60, Indirect Cost Allocation 1,779, Victim/Witness Program 8, Circuit Solicitor 225, Sheriff 1,733, Rescue Squads 22, Emergency Services Academy 5, Transfers 400,000 Total, General Fund 96,639,000 Road Maintenance Fee Fund: 7244 Road Maintenance Fees 6,844, Interest Income 8, Miscellaneous 2, Fund Balances 98,000 Total, Road Maintenance Fee Fund 6,952,000 Storm Water Management Fund: 7100 Taxes-Current 1,015, Delinquent Taxes 35, Interest Income 2, Miscellaneous 2, Fund Balances 155,135 Total, Stormwater Management Fund 1,210,000 Solid Waste Management Fund: 7260 Interest Income 10, Miscellaneous 9, Fund Balances 2,236, Landfill Revenues 9,442, Environmental Enforcement 4,933 Total, Solid Waste Management Fund 11,704,000 Fleet Services Fund: 7400 Miscellaneous 14, Interfund Charges 1,417,499 Offset (1,431,637) Total, Fleet Services Fund - Forrester Center Fund: 7260 Interest Income 3, Alcohol & Drug Abuse Revenue 3,792,440 Total, Forrester Center Fund 3,796,000 Appendix: Budget Ordinance Page 228

5 Special Revenue Fund: 7300 State Sources 636, Fund Balances 74, Clerk of Court 10, Solicitor Grants 54, Juvenile Arbitration 60, Victim/Witness Program 40, Circuit Solicitor 50, Pretrial - Adult 286, Pretrial - Juvenile 7, Sheriff 60, Sheriff Grants 650, C Funds 2,115, Emergency Management 98, Outside Agencies 74, Transportation Planning 500, Transfers 475,566 Total, Special Revenue Fund 5,193,745 Facilities Maintenance Fund: 7400 Miscellaneous Interfund Charges 2,519,650 Offset (2,519,650) Total, Facilities Maintenance Fund - Public Defender 7 th Circuit Fund: 9261 Public Defender Cherokee 398, Public Defender Spartanburg 1,214, Transfers 998,035 Total, Public Defender 7th Circuit Fund 2,611,000 Community Development Fund: 9876 HUD Entitlement Funds 1,361, HOME , CDBG HUD HOME 413, Transfers 54,871 Total, Community Development Fund 1,833,000 Methane Fund: 7240 Fees & Cost 750, Fund Balances (445,000) Total, Methane Fund 305,000 Detention Fund: 7400 Miscellaneous 1, Detention Facility 2,340, Transfers 15,012,706 Total, Detention Fund 17,354,281 Appendix: Budget Ordinance Page 229

6 911 Phone System Fund: 7400 Miscellaneous 1,822, Fund Balances (56,200) Total, 911 Phone System Fund 1,766,000 Information Technologies Fund: 7500 Interfund Charges 2,529,550 Offset (2,529,550) Total, Information Technologies Fund - Hospitality Tax Fund: 7260 Interest Income 7, Miscellaneous 4,363, Fund Balances 63,000 Total, Hospitality Tax Fund 4,433,000 Insurance Fund: 7400 Miscellaneous 6, Premiums 11,691, Fund Balances (890,481) Offset (10,807,519) Total, Insurance Fund - Victim Assistance Fund: 7220 Fines 385, Transfers 159,000 Total, Victim Assistance Fund 544,000 Workforce Investment Board: 7800 Workforce Investment Board 2,707, WIB Coordinator 24,157 Total, Workforce Investment Board 2,732,000 Debt Service Fund: 7100 Taxes - Current 5,651, Delinquent Taxes 185, Fund Balances (57,306) 9512 Mountainview Nursing Home 17, Memorial Auditorium 685, Transfers 3,557,808 Total, Debt Service Fund 10,039,000 Appendix: Budget Ordinance Page 230

7 Spartanburg Parks Fund 7100 Taxes-Current 5,030, Delinquent Taxes 179, Interest Income 2, Miscellaneous 2, Fund Balances (130,527) 9214 Senior Programs 160, Rec Centers 221, Recreation Programs 397, Parks Operations 279, Transfers 2,181,000 Total, Spartanburg Parks Fund 8,321,000 Spartanburg Community College 8,017,000 Charles Lea Center 1,525,000 County Library 13,879,879 Total, All County Funds 198,854,905 EXPENDITURES: General Fund: 7500 Interfund Charges $ 4,746, County Delegation 70, County Council 386, County Administration 461, Office of Budget Management 268, County Attorney's Office 516, Human Resources 552, Register of Deeds 755, Registration and Elections 966, Mail Services 663, Records Management 399, Veterans Affairs 353, Building Codes 1,366, County Auditor 1,282, County Treasurer 1,106, Internal Auditor 181, Assessor's Office 2,097, Geographic Information Services 414, Tax Collector 910, Finance Department 637, Purchasing 224, Economic Development 26, Planning and Development 862, Non-Departmental 4,381, Communications - Maintenance 237, Communications - Operations 3,944,097 Appendix: Budget Ordinance Page 231

8 9238 Communications - County 456, Clerk of Court 2,437, Probate Court 1,387, Master-in-Equity 409, District Magistrates 746, Magisterial Court 2,919, Circuit Solicitor 4,912, Sheriff's Office 24,965, Coroner 1,544, Public Works Administration 76, Roads & Bridges 3,007, Environmental Enforcement 871, Indigent Care Services 600, Emergency Medical Services 3,170, Transit Services 48, Mountainview Nursing Home 90, Area Mental Health 464, County Health Department 270, Rescue Squads 33, Volunteer Fire Departments 524, Emergency Services Academy 229, Emergency Management 195, Hazardous Materials (HAZ MAT) 238, Clemson Extension Office 1, Outside Agencies 744, Animal Services Program 360, Transfers 18,117,218 Total, General Fund 96,639,000 Road Maintenance Fee Fund: 7500 Interfund Charges 11, Administration 6,940,461 Total, Road Maintenance Fee Fund 6,952,000 Storm Water Management Fund: 7500 Interfund Charges 34, Administration 1,001, Transfers 173,620 Total, Stormwater Mgmt Fund 1,210,000 Appendix: Budget Ordinance Page 232

9 Solid Waste Management Fund: 7500 Interfund Charges 34, Administration 1,328, Solid Waste Collection 2,319, Environmental Enforcement 399, Landfills 1,751, Landfill Engineering 664, Transfers 5,205,853 Total, Solid Waste Fund 11,704,000 Fleet Services Fund: 7500 Interfund Charges 71, Fleet Services 1,296, Motor Pool Costs 64,163 Fleet Services Allocation (1,431,637) Total, Fleet Services Fund - Forrester Center Fund: 9730 Administrative Community Referral 1,237, Alcohol Enforcement Team Grant 48, Youth & Adolescent Services 158, Bridge Grant 158, Alcohol & Drug Safety Action Program 588, Jail 79, Drug Free Communities 135, Prevention 184, Drug Court 329, HIV Outpatient 67, Adolescent Intensive Outpatient Program 190, Intensive Outpatient Program 371, Criminal Justice 102, DAODAS DSS 143,603 Total, Forrester Center Fund 3,796,000 Appendix: Budget Ordinance Page 233

10 Special Revenue Fund: 7300 State Sources 636, Interfund Charges 25, Clerk of Court 10, Solicitor Grants 72, Juvenile Arbitration 72, Victim/Witness Program 96, Pretrial - Adult 281, Pretrial - Juvenile 54, Sheriff 60, Sheriff Grants 924, C Funds 2,115, Emergency Management 98, Social Services Support 121, Transportation Planning 625,280 Total, Special Revenue Fund 5,193,745 Facilitates Maintenance: 9607 Facilities Maintenance 2,519,650 Facilities Maintenance Allocation (2,519,650) Total, Facilities Maintenance Fund - Public Defender 7 th Circuit: 9261 Public Defender Cherokee 398, Public Defender Spartanburg 2,212,131 Total, Public Defender 7th Circuit Fund 2,611,000 Community Development: 9876 HUD Entitlement Funds 1,361, Community Development 54, HOME , CDBG HUD Home 413,487 Total, Community Development Fund 1,833,000 Methane Fund: 9400 Administration 305,000 Total, Methane Fund 305,000 Detention Fund: 9310 Detention Facility 17,354,281 Total, Detention Fund 17,354, Phone System Fund: 7500 Interfund Charges 20, Geographic Information Services 226, Communications - Operations 1,210, Transfers 307,700 Total, 911 Phone System Fund 1,766,000 Appendix: Budget Ordinance Page 234

11 Information Technologies Fund: 7500 Interfund Charges 36, Information Technologies 2,493,026 Information Technologies Allocation (2,529,550) Total, Information Technologies Fund - Spartanburg Parks Fund: 7500 Interfund Charges 44, Administration 1,271, Parks Maintenance 3,316, Senior Programs 159, Recreation Centers 747, Recreation Programs 967, Parks Operations 787, Transfers 1,024,936 Total, Spartanburg Parks Fund 8,321,000 Hospitality Tax Fund: 7500 Interfund Charges 5, Administration 207, Spartanburg Co. Regional Museum 39, Arts Partnership 235, Tourism Plan 225, Transfers 3,721,450 Total, Hospitality Tax Fund 4,433,000 Insurance Fund: 7500 Interfund Charges 17, Active Employees 8,335, Employee Wellness 495, Retirees 1,960,000 Insurance Fund Allocation (10,807,519) Total, Insurance Fund - Victim Assistance Fund: 9267 Victim/Witness Program 182, Sheriff 186, Detention Facility 60, Outside Agencies 61, Hope Center For Children 52,425 Total, Victim Assistance Fund 544,000 Workforce Investment Board: 9800 WIB Coordinator WIB Coordinator 14 2,732,000 Total, Workforce Investment Board Fund 2,732,000 Appendix: Budget Ordinance Page 235

12 Debt Service Fund: 9699 Bond Debt Service 3,529, EPA/Brownfield 80, COPS Tourism 1,300, Solid Waste Revenue Bond 1,140, Lease/Debt Payments 2,803, Transfers 1,185,575 Total, Debt Service Fund 10,039,000 Special Purpose Levy: (All taxable property) Spartanburg Community College Fund 8,017,000 Charles Lea Center Fund 1,525,000 County Library Fund 13,879,879 Total, All County Funds 198,854,905 SECTION 9: BUDGETARY CONTROL Departments and/or other organizations are bound to the appropriated expenditures incorporated herein. Upon the written request of the department head, the County Administrator, or designated representative, is hereby authorized to effect transfers between line item accounts within a department or non-departmental, between departments or non-departmental, and to establish new accounts as necessary to achieve the goals of this budget and for the purpose of providing continuing County services approved by County Council in the Budget Ordinance. Transfers between funds may be authorized by County Council upon passage of a budgetary amendment resolution. All appropriations are conditional and proportionate and are subject to be changed by County Council upon passage of a budgetary amendment resolution. SECTION 10: CARRYOVERS The County Administrator is authorized to carry forward unexpended funds in accounts existing at the end of June 30, 2017, to complete the purpose of the original appropriation approved by County Council for the previous budget year upon passage of a budget amendment resolution by County Council. Further, funds sufficient to cover all fiscal year 2016/17 budget items encumbered by purchase order but unpaid at the close of the fiscal year shall be carried forward from the fiscal year 2016/17 budget to the succeeding budget to meet such lawful obligations of the County. Unencumbered appropriations shall remain in the respective funds as available reserves. SECTION 11: NEW GRANTS Grant funds applied for or received after the budget year, and therefore not stated in this budget ordinance, shall, by passage of a budgetary amendment resolution by County Council authorizing the acceptance of the grant and its appropriations, be accounted for in appropriate special revenue funds. The specific grant provisions shall direct the manner of expenditure of these funds. SECTION 12: OTHER MISCELLANEOUS RECEIPTS With the exception of insurance and similar revenues, revenues other than those originally budgeted must be expended as directed by their respective revenue source after they are accepted and appropriated by the County Council by passage of the budgetary amendment resolution. Such funds include, but are not limited to, contributions, donations, and special events. These funds maybe be appropriated for any costs, overruns, or new projects upon approval of County Council Appendix: Budget Ordinance Page 236

13 SECTION 13: COUNTY COUNCIL CONTINGENCY The County Administrator shall be authorized to expend up to $5,000 (five thousand dollars) from the County Council Contingency Account as a supplemental appropriation for a special purpose not anticipated when the original budget appropriation was approved. PART II Permanent Provisions SECTION 1: LANDFILL FEE In accordance with Spartanburg County Code Section 66-5 and 66-6 the annual Landfill Residential Service Charge on residential properties shall be fifty-seven dollars ($57.00). SECTION 2: TIPPING FEE In accordance with Spartanburg County Code Section 66-7 and 66-8 the service charges/handling fees to be collected at landfill locations from industrial, commercial and municipal haulers shall be thirty-three dollars ($33.00) per ton. SECTION 3: ROAD MAINTENANCE FEE In accordance with Spartanburg County Code Section the annual Road Maintenance Fee on every vehicle required to be registered and licensed in Spartanburg County by the South Carolina Department of Motor Vehicles, with the exception of those vehicles listed in Spartanburg County Code Section (c), shall be twenty-five dollars ($25) and shall be included on motor vehicle tax notices. SECTION 4: WIRE LINE SURCHARGE In accordance with State statute the monthly wire line surcharge shall be $0.50. SECTION 5: MILEAGE AND MEAL REIMBURSEMENT The mileage reimbursement rate paid to County employees using their personal vehicles for approved travel shall be the same as established by the Internal Revenue Service. Employees will be reimbursed on a per diem basis for meals when traveling for approved County related matters. The per diem rates shall be the same as the federal General Services Administration (GSA) schedule. Appendix: Budget Ordinance Page 237

14 PART III Enacting Provisions SECTION 1: SEVERABILITY If any section or item or any part of this Ordinance shall be declared invalid, it shall not be construed to affect the validity of any other section or item hereof. SECTION 2: EFFECTIVE DATE All provisions of Part 1 of this Ordinance shall take effect on the 1 st day of July, SPARTANBURG COUNTY COUNCIL ATTEST: By: Jeffrey A. Horton, Chairman Katherine O Neill County Administrator First Reading: Second Reading: Public Hearing: Third Reading: LEGAL COMPLIANCE I hereby certify that, in my opinion, the proposed budget does not exceed anticipated revenues for Fiscal Year 2017/18, and is in full compliance with Section , 1976 South Carolina Code of Laws, as amended. Katherine O Neill County Administrator Appendix: Budget Ordinance Page 238