BUDGET ORDINANCE BUDGET ORDINANCE NO. O-17-11 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 2017-18 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 4-9-30 (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 4-9-30 (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
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 4-9-30 (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 4-9-30 (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
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 $ 63,021,924 7150 Delinquent Taxes 3,147,000 7200 Permits 3,289,500 7220 Fines 1,520,000 7240 Fees and Costs 5,031,051 7260 Interest Income 237,048 7300 State Sources 11,156,411 7350 Federal Sources 219,425 7400 Miscellaneous 3,079,454 7460 State Supplements 1,703,322 Appendix: Budget Ordinance Page 227
7699 Fund Balances 60,596 7999 Indirect Cost Allocation 1,779,476 9267 Victim/Witness Program 8,293 9268 Circuit Solicitor 225,000 9300 Sheriff 1,733,000 9527 Rescue Squads 22,500 9551 Emergency Services Academy 5,000 9999 Transfers 400,000 Total, General Fund 96,639,000 Road Maintenance Fee Fund: 7244 Road Maintenance Fees 6,844,000 7260 Interest Income 8,000 7400 Miscellaneous 2,000 7699 Fund Balances 98,000 Total, Road Maintenance Fee Fund 6,952,000 Storm Water Management Fund: 7100 Taxes-Current 1,015,565 7150 Delinquent Taxes 35,000 7260 Interest Income 2,000 7400 Miscellaneous 2,300 7699 Fund Balances 155,135 Total, Stormwater Management Fund 1,210,000 Solid Waste Management Fund: 7260 Interest Income 10,130 7400 Miscellaneous 9,619 7699 Fund Balances 2,236,492 7700 Landfill Revenues 9,442,826 9415 Environmental Enforcement 4,933 Total, Solid Waste Management Fund 11,704,000 Fleet Services Fund: 7400 Miscellaneous 14,138 7500 Interfund Charges 1,417,499 Offset (1,431,637) Total, Fleet Services Fund - Forrester Center Fund: 7260 Interest Income 3,560 7730 Alcohol & Drug Abuse Revenue 3,792,440 Total, Forrester Center Fund 3,796,000 Appendix: Budget Ordinance Page 228
Special Revenue Fund: 7300 State Sources 636,000 7699 Fund Balances 74,671 9250 Clerk of Court 10,000 9258 Solicitor Grants 54,088 9266 Juvenile Arbitration 60,000 9267 Victim/Witness Program 40,625 9268 Circuit Solicitor 50,000 9269 Pretrial - Adult 286,200 9270 Pretrial - Juvenile 7,000 9300 Sheriff 60,028 9306 Sheriff Grants 650,929 9402 C Funds 2,115,619 9556 Emergency Management 98,000 9640 Outside Agencies 74,795 9875 Transportation Planning 500,224 9999 Transfers 475,566 Total, Special Revenue Fund 5,193,745 Facilities Maintenance Fund: 7400 Miscellaneous - 7500 Interfund Charges 2,519,650 Offset (2,519,650) Total, Facilities Maintenance Fund - Public Defender 7 th Circuit Fund: 9261 Public Defender Cherokee 398,869 9262 Public Defender Spartanburg 1,214,096 9999 Transfers 998,035 Total, Public Defender 7th Circuit Fund 2,611,000 Community Development Fund: 9876 HUD Entitlement Funds 1,361,642 9882 HOME 2000 3,000 9887 CDBG HUD HOME 413,487 9999 Transfers 54,871 Total, Community Development Fund 1,833,000 Methane Fund: 7240 Fees & Cost 750,000 7699 Fund Balances (445,000) Total, Methane Fund 305,000 Detention Fund: 7400 Miscellaneous 1,575 9310 Detention Facility 2,340,000 9999 Transfers 15,012,706 Total, Detention Fund 17,354,281 Appendix: Budget Ordinance Page 229
911 Phone System Fund: 7400 Miscellaneous 1,822,200 7699 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 7,000 7400 Miscellaneous 4,363,000 7699 Fund Balances 63,000 Total, Hospitality Tax Fund 4,433,000 Insurance Fund: 7400 Miscellaneous 6,020 7470 Premiums 11,691,980 7699 Fund Balances (890,481) Offset (10,807,519) Total, Insurance Fund - Victim Assistance Fund: 7220 Fines 385,000 9999 Transfers 159,000 Total, Victim Assistance Fund 544,000 Workforce Investment Board: 7800 Workforce Investment Board 2,707,843 9800 WIB Coordinator 24,157 Total, Workforce Investment Board 2,732,000 Debt Service Fund: 7100 Taxes - Current 5,651,498 7150 Delinquent Taxes 185,000 7699 Fund Balances (57,306) 9512 Mountainview Nursing Home 17,000 9606 Memorial Auditorium 685,000 9999 Transfers 3,557,808 Total, Debt Service Fund 10,039,000 Appendix: Budget Ordinance Page 230
Spartanburg Parks Fund 7100 Taxes-Current 5,030,027 7150 Delinquent Taxes 179,000 7260 Interest Income 2,000 7400 Miscellaneous 2,500 7699 Fund Balances (130,527) 9214 Senior Programs 160,000 9215 Rec Centers 221,000 9216 Recreation Programs 397,000 9217 Parks Operations 279,000 9999 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 $ 4,746,653 9100 County Delegation 70,112 9103 County Council 386,323 9110 County Administration 461,280 9111 Office of Budget Management 268,421 9113 County Attorney's Office 516,807 9116 Human Resources 552,044 9120 Register of Deeds 755,133 9123 Registration and Elections 966,218 9125 Mail Services 663,486 9126 Records Management 399,474 9129 Veterans Affairs 353,314 9133 Building Codes 1,366,939 9150 County Auditor 1,282,634 9153 County Treasurer 1,106,423 9156 Internal Auditor 181,407 9159 Assessor's Office 2,097,948 9164 Geographic Information Services 414,090 9165 Tax Collector 910,596 9168 Finance Department 637,086 9171 Purchasing 224,066 9180 Economic Development 26,901 9183 Planning and Development 862,444 9200 Non-Departmental 4,381,967 9236 Communications - Maintenance 237,420 9237 Communications - Operations 3,944,097 Appendix: Budget Ordinance Page 231
9238 Communications - County 456,981 9250 Clerk of Court 2,437,700 9256 Probate Court 1,387,737 9259 Master-in-Equity 409,566 9264 District Magistrates 746,107 9265 Magisterial Court 2,919,436 9268 Circuit Solicitor 4,912,131 9300 Sheriff's Office 24,965,525 9305 Coroner 1,544,428 9404 Public Works Administration 76,853 9405 Roads & Bridges 3,007,066 9415 Environmental Enforcement 871,316 9503 Indigent Care Services 600,926 9506 Emergency Medical Services 3,170,592 9507 Transit Services 48,500 9512 Mountainview Nursing Home 90,496 9515 Area Mental Health 464,713 9518 County Health Department 270,000 9527 Rescue Squads 33,500 9550 Volunteer Fire Departments 524,624 9551 Emergency Services Academy 229,782 9556 Emergency Management 195,189 9557 Hazardous Materials (HAZ MAT) 238,988 9620 Clemson Extension Office 1,460 9640 Outside Agencies 744,883 9645 Animal Services Program 360,000 9999 Transfers 18,117,218 Total, General Fund 96,639,000 Road Maintenance Fee Fund: 7500 Interfund Charges 11,539 9400 Administration 6,940,461 Total, Road Maintenance Fee Fund 6,952,000 Storm Water Management Fund: 7500 Interfund Charges 34,822 9400 Administration 1,001,558 9999 Transfers 173,620 Total, Stormwater Mgmt Fund 1,210,000 Appendix: Budget Ordinance Page 232
Solid Waste Management Fund: 7500 Interfund Charges 34,863 9400 Administration 1,328,171 9410 Solid Waste Collection 2,319,767 9415 Environmental Enforcement 399,332 9700 Landfills 1,751,070 9701 Landfill Engineering 664,944 9999 Transfers 5,205,853 Total, Solid Waste Fund 11,704,000 Fleet Services Fund: 7500 Interfund Charges 71,040 9420 Fleet Services 1,296,434 9422 Motor Pool Costs 64,163 Fleet Services Allocation (1,431,637) Total, Fleet Services Fund - Forrester Center Fund: 9730 Administrative - 9732 Community Referral 1,237,379 9733 Alcohol Enforcement Team Grant 48,778 9734 Youth & Adolescent Services 158,476 9735 Bridge Grant 158,803 9736 Alcohol & Drug Safety Action Program 588,200 9737 Jail 79,938 9739 Drug Free Communities 135,936 9740 Prevention 184,127 9744 Drug Court 329,032 9745 HIV Outpatient 67,600 9747 Adolescent Intensive Outpatient Program 190,323 9748 Intensive Outpatient Program 371,320 9750 Criminal Justice 102,485 9756 DAODAS DSS 143,603 Total, Forrester Center Fund 3,796,000 Appendix: Budget Ordinance Page 233
Special Revenue Fund: 7300 State Sources 636,000 7500 Interfund Charges 25,496 9250 Clerk of Court 10,000 9258 Solicitor Grants 72,118 9266 Juvenile Arbitration 72,322 9267 Victim/Witness Program 96,853 9269 Pretrial - Adult 281,819 9270 Pretrial - Juvenile 54,328 9300 Sheriff 60,028 9306 Sheriff Grants 924,382 9402 C Funds 2,115,619 9556 Emergency Management 98,000 9640 Social Services Support 121,500 9875 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 398,869 9262 Public Defender Spartanburg 2,212,131 Total, Public Defender 7th Circuit Fund 2,611,000 Community Development: 9876 HUD Entitlement Funds 1,361,642 9881 Community Development 54,871 9882 HOME 2000 3,000 9887 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 17,354,281 911 Phone System Fund: 7500 Interfund Charges 20,696 9164 Geographic Information Services 226,967 9237 Communications - Operations 1,210,637 9999 Transfers 307,700 Total, 911 Phone System Fund 1,766,000 Appendix: Budget Ordinance Page 234
Information Technologies Fund: 7500 Interfund Charges 36,524 9163 Information Technologies 2,493,026 Information Technologies Allocation (2,529,550) Total, Information Technologies Fund - Spartanburg Parks Fund: 7500 Interfund Charges 44,874 9210 Administration 1,271,924 9211 Parks Maintenance 3,316,637 9214 Senior Programs 159,472 9215 Recreation Centers 747,726 9216 Recreation Programs 967,548 9217 Parks Operations 787,883 9999 Transfers 1,024,936 Total, Spartanburg Parks Fund 8,321,000 Hospitality Tax Fund: 7500 Interfund Charges 5,174 9400 Administration 207,226 9670 Spartanburg Co. Regional Museum 39,150 9673 Arts Partnership 235,000 9675 Tourism Plan 225,000 9999 Transfers 3,721,450 Total, Hospitality Tax Fund 4,433,000 Insurance Fund: 7500 Interfund Charges 17,519 9580 Active Employees 8,335,000 9581 Employee Wellness 495,000 9582 Retirees 1,960,000 Insurance Fund Allocation (10,807,519) Total, Insurance Fund - Victim Assistance Fund: 9267 Victim/Witness Program 182,506 9300 Sheriff 186,526 9310 Detention Facility 60,668 9640 Outside Agencies 61,875 9649 Hope Center For Children 52,425 Total, Victim Assistance Fund 544,000 Workforce Investment Board: 9800 WIB Coordinator - 9814 WIB Coordinator 14 2,732,000 Total, Workforce Investment Board Fund 2,732,000 Appendix: Budget Ordinance Page 235
Debt Service Fund: 9699 Bond Debt Service 3,529,100 9884 EPA/Brownfield 80,043 9902 COPS Tourism 1,300,450 9909 Solid Waste Revenue Bond 1,140,600 9998 Lease/Debt Payments 2,803,232 9999 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
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 62-32 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 62-32 (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
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, 2017. 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 4-9-140, 1976 South Carolina Code of Laws, as amended. Katherine O Neill County Administrator Appendix: Budget Ordinance Page 238