ADMINISTRATION COMMITTEE AGENDA Tuesday, October …

ADMINISTRATION COMMITTEE AGENDA Tuesday, October 27, 2020 – 2:00 P.M.

County Council Conference Room Committee Members: Johnny Vaught, Chairman, Harold Worley, Tyler Servant, Orton Bellamy

I. Call to Order……………………………………………………………………………………..…………………..Johnny Vaught II. InvocationIII. Public InputIV. Review and Approval of Agenda ContentsV. Approval of Minutes – September 22, 2020VI. New Business

A. Interim Financial – August 2020………………………………………………………….Robbie Jordan

B. Administrator Contingency…………………………………………….…………………..Barry Spivey

VII. Resolution

A. A Resolution to Award Horry County Home Consortium Funding.……….Courtney Frappaolo

B. A Resolution Authorizing the County Administrator to Submit Amendments toThe US Department of Housing & Urban Development 2019 -2020 Annual ActionPlan to Allocate Supplemental Funds toward Community Development BlockGrant Covid-19 (CDBG-CV2)…………………………………………………………………Courtney Frappaolo

C. A Resolution to Suspend the Maximum Accumulation Cap of VacationLeave…………………………………………………………………………………………………..Barry Spivey

D. Community Benefit Fund Request………………………………………………………..Pat Hartley

VIII. Ordinance: None

ATTACHMENTS (for information only) A. County Council Expenses

IX. Old BusinessX. AnnouncementsXI. Executive Session – If necessary

ADJOURN

10.22.2020 Barry Spivey, Asst. County Administrator/Administration

10.22.2020 Steve Gosnell, County Administrator

10.22.2020 Johnny Vaught, Committee Chairman

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MINUTES HORRY COUNTY COUNCIL

Administration Committee Meeting Council Conference Room

September 22, 2020 2:00 p.m.

MEMBERS PRESENT: Johnny Vaught, Chairman; Harold Worley; and Orton Bellamy. MEMBERS ABSENT: Tyler Servant. OTHERS PRESENT: Pat Hartley; Barry Spivey; Steve Gosnell; Arrigo Carotti; Councilmen Johnny Gardner and Gary Loftus; Robbie Jordan; David Gilreath; Samantha Wallace; and Kelly Moore. In accordance with the FOIA, notices of the meeting were provided to the press stating the time, date, and place of the meeting. CALL TO ORDER: Chairman Vaught called the meeting to order at approximately 2:00 p.m. INVOCATION: Chairman Vaught gave the invocation. PUBLIC INPUT: None. REVIEW AND APPROVAL OF AGENDA CONTENTS: Mr. Bellamy moved to approve the agenda contents. The motion was unanimously passed. APPROVAL OF MINUTES: August 25, 2020: Mr. Bellamy moved to approve the minutes as submitted. The motion was unanimously passed. NEW BUSINESS: EMS Write-Off (Robbie Jordan): Mr. Jordan stated that they had the recommendation from finance on the EMS write-offs in their packets. Each year, according to GAP, they had to make an accounting entry on anything that was more than three years old to get it off their books. The important thing to remember was they were still trying to collect on all of those debts. They collected $358,950 last year in debts that had been on write-offs previously. This was an entry they had to make in order to be in accordance with the GAP principals but was not something that they were going to stop collecting. In 2016 their ratio dropped from 34% write-off to 23% write-off and this year they were down to 21%. They credited their third party Digitech. They had been positive in helping them collect more of that debt. The amount that they were asking for write-off that day was $4,466,571 and all of that would have been originating in FY2017. Mr. Worley moved to approve, seconded by Mr. Bellamy. The motion was unanimously passed. Mr. Bellamy asked if they were local transports or individuals who were tourists. What was the percentage of that? Mr. Jordan said it could be a combination of both. He and Mr. Spivey had that discussion earlier in the day. He did not have that percentage with him but could certainly get that. Mr. Spivey mentioned to him earlier from his research in the past that the vast majority of that were local residents and not as many tourists as you would think. Mr. Spivey said it was not half and half from what they had seen in the past. They hadn’t gotten the numbers for this year. Mr. Bellamy asked if it was individuals without medical insurance.

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Mr. Jordan said any balance that would be, including insurance, left over that they were still trying to collect according to the charges for the EMS. Mr. Spivey said it could be homeless type of individuals who had no insurance and had not applied for… They actually had a process if they were destitute or low income that they could actually apply and potentially get their bill reduced or abated. That was a process that Council put in place with their collection policy in the past but some individuals don’t go all the way through that process. So they did suspect that a lot of this balance relates to those type things because if it was a very cold winter night somebody may call 911 and get to stay in the hospital overnight. Chairman Vaught referred back to the tourism issue and said they had talked several times about what was an allowable expense from their hospitality fees and that kind of thing. Would this be a substantial number if they chose to spend or spend against those fees on this item? Mr. Spivey said based on the way they had calculated the impact to tourism they were including the part that they were not getting reimbursed in that calculation already. So they had used that in that process, yes. Mr. Worley said some years back they made the decision to raise the fee some to offset some of this. He guessed they were losing it on paper but not really. Interim Financial – July 2020 (Robbie Jordan): Mr. Jordan presented a PowerPoint presentation on the selected financial highlights for the month ended July 31, 2020. That was month one in their fiscal year. They were actually in FY 2021 and this was the first month. He presented a slide on the executive summary general fund July 31, 2020 interim results. The revenues for the month were $3.5 million while the expenditures were $9.9 million. Their revenues were heavy in December/January/February. Most of their revenue comes in during that time. This was why their reserves were very important because they could see in July they used $7.9 million in their reserves to carry them through July. As the year goes on that revenue will come in and that will turn around. If they did not have those reserves, they would be looking at borrowing money or some other short term fix for that. They had collected 2.07% of their revenues for the year to budget and expenditures of 5.74%. Both of those were slightly ahead of where they were is FY2019 overall. He then presented slides on the significant revenue variances from prior year – one month ended, significant expenditures variances from prior year – one month ended, and executive summary special revenue fund July 31, 2020 interim results. Capital Improvement Policy Review (Barry Spivey): Mr. Spivey said each year they look at their major policies, financial policy, capital improvement plan, policies and various other things. They look at their audit charter at different times of the year. This was the time of the year that they typically try to look back before they begin their budgeting process and try to review those to see if there were any recommendations that they would discuss with Council for the consideration of change. The first was the capital improvement plan policy and this year they were not bringing forward any recommendations for change. The previous year they made some large changes because they basically extended the view of their facilities to a ten year process versus the standard five years. They felt like that would give them a much broader and better planning process as they looked forward into the needs of the county and be able to anticipate where those bigger needs would be and be able to manage their bond portfolio or bond lending needs and the total amount outstanding in a very hopefully conservative manner. They also began the process of actually requiring a facility study and Mr. Barnhill was currently working on actually preparing that study. He didn’t think they would have it for the fall budget retreat but they would have a formal facility study by the time they get to the spring budget retreat. They were doing every one of the properties to consider what the most urgent needs are. They knew they had a lot of facilities that were getting old. This building was already 20 years old. It had worn well but they were starting to see issues with HVAC systems, elevator systems, the roof, and mechanical processes that would need work over a period of time. They had a number of buildings that were aging out and one of the bigger ones coming up was the original J. Reuben Long tower. They included an estimate in their ten year plan when they presented to Council last year but that would be a big one that they would have to deal with as well in the coming years. This year they had reviewed the policy and did not see any new best practices that would

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necessitate or recommend that they make any changes at this point. They did touch base with Mr. Barnhill again because he was the primary project manager on the large (inaudible) projects and he indicated he did not have any recommendations from his side or needs that he sees as not being addressed with the policy. Chairman Vaught asked Mr. Webster to give an update on the new emergency operations center. Mr. Webster said he could tell them that it went out for bid. The contractors submitted their bids. One had been selected and was going through the process of the procurement protest period time. The next step would be creating contracts assuming there was no trouble or concerns during the protest period. Chairman Vaught said he assumed there were contractors that specialized in that kind of construction. Mr. Webster said yes. He thought they had eight that bid and he was the low bid that they did receive. It had been verified that they were capable of doing the work. Assuming everything falls like it should they should hopefully be breaking ground in the near future. Mr. Spivey said the low bid was within the range of our budget with a little bit of room for contingencies. Shoreline Future Plans (Barry Spivey): Mr. Spivey wanted to give a brief update on Shoreline Behavioral Health Services. Shoreline was one of the county’s two component units. They use that term as an entity the Horry County had actually formed in the past which was doing a part of the county’s required function as directed by the State of South Carolina. Shoreline was that entity that the county set up as a county to perform all of the alcohol and drug abuse programs that the state funds as mandated by statute. In 2019 the total state funding was just over $600,000 and unfortunately it went down in 2020 because some of that was driven by the taxes and revenues that they get from the alcohol permits. Some of that reduced because the restaurants were not open for a period of time in the spring due to Covid-19. With that just $530,000 was the amount that came from the state that they transferred to them for this purpose. With the funding that they had gotten and they believed they had also received some of the CARES Act funding through some of their sources, they had felt it desirable to go ahead and expand at their existing location. They wanted to share with Council that they were in this planning stage and keep them informed when a major change of that nature would occur. They were looking to go ahead and go out into the community for architectural firms and do a proposal to get a firm onsite or under contract to actually help plan a possible expansion of their facility on their location on Hwy 701. They wanted to keep Council up to date on what their plans were. They work different than the Solid Waste Authority but that was how Council set them up in the past. They were a little more autonomous. They do not have to come to Council to buy property, sell property, or those type things but that was how Council set them up in terms of their bylaws and our statute authorizing it. RESOLUTIONS: A Resolution to adopt the Horry County Home Consortium Consolidated Annual Performance and Evaluation Report (Caper) for Fiscal Year 2019-2020 (Courtney Frappaolo): Ms. Frappaolo said they did this once a year. They review all of their HUD funded programs. The Community Development Block Grant program was their entitlement that they partner with Myrtle Beach on. The HOME Consortium was the program that they manage as the lead jurisdiction for Williamsburg, Georgetown, and Horry Counties and their jurisdictions within. The Emergency Solutions Grant was the homeless funding that HUD provides them. Once a year they review the activities, post their annual report, and she wanted to review some of the highlights which she did through a PowerPoint presentation with slides on CDBG housing rehabilitation, CDBG public services, CDBG infrastructure, Emergency Solutions Grant, HOME Program, and public comment period. She introduced Mr. Michael Dobson and stated that he ran and did all the hard work with all of their HUD programs. He did a tremendous job. There were a lot of regulations and hoops that they have to go through and he makes sure that they stay compliant and works the projects. This would go to regular Council agenda and if approved they would send it to HUD. Mr. Bellamy moved to approve and the motion was unanimously passed.

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Community Benefit Fund Requests (Pat Hartley): Ms. Hartley stated that the first request was in their packet for the Loris Volunteer Fire Department from District 9 in the amount of $5,000. That fire department bought a new rescue truck and it needed some specialized equipment and supplies. Mr. Bellamy moved to approve and the motion was unanimously passed. Ms. Hartley stated that the last request was for the Loris Historical Society Archives, Libraries & Museum, Inc. from District 10 in the amount of $3,200. They were making space available for a new museum in Loris. It would also include an event space and they wanted to have funding to expand that space for events. The request was unanimously approved. ORDINANCE: An Ordinance Approving and Authorizing the County Administrator to undertake such actions as may be necessary to list and sell the Rankin House for the Benefit of Conway Memorial Library (TMS #123-14-45-001) (Barry Spivey): Mr. Spivey said this was an ordinance approving and authorizing the county administer to undertake such actions as may be necessary to list and sell the Rankin House for the benefit of the Conway Memorial Library. If they remembered at their last meeting they were able to share with the committee that they had received a deed from the Rankin family for the residential property that was just off Twelfth Avenue in Conway. They went to the library commission at its following meeting that same week and they reviewed the gift and considered their current programing and how they possibly could use that facility. In their discussions they did not see where it fit within their programming of services to the communities here in Conway because it was very close to our largest facility in the chain which was the Conway Library at Ninth Avenue. So their recommendation, their request to Council was to consider disposing of that property and then that money then would go into their ability to add services within the facility there in Conway or within the administrative building. They did not see that they needed it for administrative space. Their priority is to renovate the existing, the original Horry County Library on Fifth Avenue in Conway and they would house all of their administrative services out of that facility. So they did not see it as an administrative type facility either. Chairman Vaught said he thought they gave that facility to the city. Mr. Spivey said that was the one on the corner which was the old museum. This would be across from the church, the original library itself. Chairman Vaught said these funds were like the Thompson funds. They were to be expended within the City of Conway library. Mr. Spivey said correct. The way it had been communicated to them and included in the deed was that it would be for the Conway location. They can’t use it in the outlying branches. Mr. Bellamy moved to approve and the motion was unanimously approved. An Ordinance to Amend the Horry County Code “Chapter 2 Administration; Article V. Finance and Fiscal Procedures” to increase the Revenue Stabilization Reserve to five (5) Percent for certain Funds and provide Reserve Requirements for the Waste Management Recycling Fund (Barry Spivey): Mr. Spivey said his second item mentioned earlier was a review of our financial policies. In light of where we are with Covid-19 they had recognized that from a financial perspective they were at more risk today than they realized that they had ever been in. They had never contemplated that they would have a month where they would close the county. He hoped and prayed that they never see one of these again in their lifetime. He didn’t know how many times in his career that he had said he didn’t believe interest rates could get any lower. Every time he had been proven wrong. Something had occurred so he didn’t want to make that statement then. Just to review where they were from a financial perspective they recognized that there were some opportunities for them to consider, a little bit of change perhaps in their policy. Really as two fold as their request that day was to consider a change in their revenue stabilization component of their reserves as well as to actually provide for a reserve requirement for a fund that does not formally have that today which was our Waste Management Recycling Fund. He

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shared a few of their thoughts and how they got to these recommendations. They recognized that they do have variable revenues. Typically they think of property tax as a fixed stable revenue but they recognize now there were two components that could impact that. One was the first year collections. They collect roughly 97 – 98% of their taxes billed in the first year. What was not collected in that year goes to a collection process. The real property going to a tax sale. The personal property was worked with our delinquent group and they had done great in terms of collecting that but they know they don’t receive it all in the first year. They do see, this year especially, where they had had a much less tourism season in the prime summer period that there would be more stress on the businesses to be able to pay their taxes when they bill them this fall. So there was the potential that our first year collections could go down which impacts our revenue this year or in that first year. Some of that comes back in the subsequent years but… Chairman Vaught stated the business license fees would be impacted next year too. Mr. Spivey said yes, that was one of the items as well. Also, longer term they could potentially have some value declines. When they had vacant space that was not being leased and the value of certain areas go down then potentially that owner could come in and protest the valuation and perhaps could get that value declined in their taxes which would impact us longer term. Property taxes for the most part was a stable revenue source but it does have some sensitivity to the economic situation. Intergovernmental revenues were thought of as being pretty stable as well but what they saw this year with the state accommodations, roughly a 20% drop in that, that primarily funds our beach patrol and beach cleanup and litter programs. That was a big hole that we have to fill with other revenue diverting it from other sources to be able to maintain those expenditures which were fairly fixed for us. They had to provide minimum staffing from the patrol standpoint. They had to keep the beach clean. If they don’t keep it clean it would run the customers off. They recognized that was a critical function for them. They do an excellent job in keeping that clean and they do it when we sleep primarily. Fees and fines were another area that they typically had seen as pretty stable but with the shutdown and reduction from Covid-19 they see that the hospitality and accommodations… Their guess was that it was a 20% annual decrease year to year that will be impacted on these. Fortunately for them at the moment it was not a large revenue source in the general fund, but they would be talking about the opportunity to grow that here in the coming months. That was an area that did have some risk. ROD fees can be variable. Currently the real estate side of their revenue seemed to be strong and staying stable so they were very cautiously optimistic that it will continue during this period of time. Very similar to that was the document stamps that was set by the state. EMS had some decreases during the Covid-19 period. They got some CARES Act funding to help replace that but they did see that there would be either a collectivity, a delay in collection of that because of the economic situation, or potentially they won’t have the same billable fares and charges as they had seen in the past during a period like this. The big surprise for them was the magistrate courts and fines. They had always seen that to be a pretty stable revenue source for them. The courts shut down and there were no cases going through the system. They still had 100% of the expenses. Every magistrate’s office was still open with full salaries. All of their court side was fully open and Horry County served as the Guinea pig for the first jury trial in the state. They helped determine what that was going to look like going forward. So the expenses were there but the court cases and regular fee income associated with that were not there. Licenses and permits, building permits again part of the real estate side but had been very strong for them at the moment. They were still cautiously optimistic there but as they saw with the economic turndown in the 2000s that was hit the hardest in that case so that was variable. Business license, which had already been mentioned, next year’s renewals or this year’s renewals for FY21 were going to be based on the calendar year revenues for the year 2020. They know that that was going to be a reduction for them. On the other side, interest earnings as they had already talked about with the interest rates going down. Casino boats were closed for multiple months and just started opening back up in August. It was like the theaters. They were not getting the same level of business that they had had in the past. People were cautious to be in that closed environment in this pandemic. He presented a slide with operating fund analysis to summarize for them the major operating funds with what the primary revenue sources are and those variable revenues. He presented the recommendations that he would suggest to the committee. For the Waste Management Recycling Fund, which covers all the unincorporated collection system, they had never

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formally put a reserve requirement. They had communicated it to Council in their five year projections as if it did have one just so they know they were meeting the standard because really it was very much the same as the other operating entities that it gets its revenue all in December and January. From the period of July through November they basically were seeing money go out the door so they have to have a reserve cash management reserve of 18% to be able to cover that off season cash flow need. They would also suggest the revenue stabilization of 2% and a disaster of 5% to be equal with the other funds that currently have those requirements within which was the general fund, fire fund, stormwater and recreation funds as the other funds where those recommendations exist. So that was the first recommendation. He thought this fund needed that reserve requirement as their other primary operating funds do. The second piece of this was to suggest that because of the increase volatility in the variable and fee incomes that it was prudent for them to consider increasing their reserve requirement for revenue stabilization of 5% versus the 2% for those major operating entities, except for stormwater fund. That was very stable income there and did not have the variability as the other funds. There was nothing magic about 5% but what they did see was that was the measure that the state of South Carolina uses for their revenue stabilization. They have a two part stabilization component. One was the 5% for revenue but they also add a 2% for capital reserve. They do it from the standpoint that this capital reserve, if they use any of the revenue money, is transferred from the capital reserve into replace that. Then if no money is used out of that capital then they on the subsequent year appropriate those dollars to be spent. So they basically have it for a year and then spend it in the second year. So they actually have a 7% but their revenue stabilization was 5% which they communicate out. So that was where that number comes from. That should be applicable to the general fund, fire fund, recreation, and then for the new one if Council should choose to do that with the Waste Management Recycling Fund. Setting this target at 5% does not mean that they will actually have 5% in there tomorrow because they would have to accumulate the funds to reach that as their target over time. Chairman Vaught asked what he meant with target… Mr. Spivey said they did not specify it but they word it in such a way that it’s a process that they build up to. Chairman Vaught said he knew they were, also as part of the same ordinance, they were talking about the payback on it when they pull 25% out of it they have to put that back within a year or 50% of it has to be back within 2 years and that kind of thing. Mr. Spivey said yes. That language was existing in their current financial policy so that was not actually a change in that regard but that was the way they put it in originally so they had a process and a method to replace it over time. He was happy to say at the moment for FY2020 they had not needed to utilize their revenue reserves. Chairman Vaught said that was a feat in itself with all they had had to deal with. Mr. Bellamy moved to pass on to full Council and the motion was unanimously passed. An Ordinance Amending Ordinance 93-16 for the Express Purpose of Deleting Sub-Section (d)(1) of Section I, Retroactive to January 1, 2017 (Arrigo Carotti): Mr. Carotti said this may seem familiar to them. It dealt with the 1.5% hospitality fee since this had been in dispute for over a year and a half now. In 1996 Council enacted the hospitality fee. Imposed January 1, 1997 for 20 years plus. In 2016 they amended the 1996 ordinance to bring it more up to date, modernized it. In 1996 they restricted. It was 1.5% county wide and 1% in the unincorporated area of the county. The 1.5% County wide was in dispute with respect to what was collected in the municipalities. That money was restricted in1996 and it has been continuously restricted to be used for a comprehensive road plan. That was the language in the 1996 ordinance that was carried over in 2016 because at the time in 2016 that was the use that was anticipated that the hospitality fee would be applied to. However that changed a year and a half later when Council passed a resolution dedicating a portion of the hospitality fee to tourism related public safety. That was allowable under state law and they included that in the 2016 ordinance. They expanded the uses that were allowable under state law Section 6-1-730 to include tourism related facilities, water

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and sewer infrastructure, promotion and advertisement and in addition tourism related public safety. Included in that were roads if they so choose to use it for that purpose but the idea was back then for tourism related public safety. All they needed to do then, as they needed to do that day, was to remove the further restriction that was found in that section that they were deleting or proposed to delete. Coincidentally, as part of the settlement agreement all the parties agreed that that section, Section (d)(1) of Section I of the ordinance, which further restricted the 1.5% hospitality fee money to be used only for roads would be deleted retroactive to January 1, 2017 because there was money that was collected that remains unspent from back then. Most of it was collected after February 15, 2019 when they defeased the (inaudible) loan. Anyway it opens that use up then to include tourism related public safety. So everyone had agreed to do that and all the county needed to do was to delete that little subsection in the 2016 ordinance to open up the use of the fund and remove that further restriction to only road related expenses. Mr. Bellamy moved to send to full council and the motion was unanimously passed. Chairman Vaught stated they were free to review the County Council expenses that were included in their packets. OLD BUSINESS: None. Chairman Vaught said he thought they were finally coming out of the deal and hopefully within another 60 days they would be out from under most of Covid-19 and could get back to business as normal. He thanked and congratulated the staff for all they had done through the Covid-19 pandemic. As he communicated the prior week to the delegation Horry County was one of the few counties in this state that did not curtail services to its citizens. We found new ways. We found new roads, if you will, to deliver those services to our citizens. We didn’t have to lay off people. We worked with what we had. We didn’t have to dip into our reserves as Mr. Spivey said earlier. We took care of business and this county is so thankful to its staff for all their efforts for doing all this. They make County Council look a lot better than they deserve to look. He told them thank you from the bottom of his heart. ANNOUNCEMENTS: Ms. Hartley stated that the next meeting was scheduled for October 27th. EXECUTIVE SESSION: None. ADJOURNMENT: Mr. Bellamy moved to adjourn the meeting at approximately 2:58 p.m. and it was so moved.

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Horry County Selected Financial Highlights

For the Two Months Ended August 31, 2020

1

October 27, 2020

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Executive Summary General FundAugust 31, 2020 Interim Results

2

Annual Budget YTD

Actual

Variance Annual Budget /

Actual YTD

Actual Variance

Actual / Actual Revenues 173,036,205$ 8,463,982$ (164,572,223)$ 8,606,098$ (142,116)$ Expenditures 172,753,740 22,871,340 149,882,400 23,008,598 137,258

282,465 (14,407,358) (14,689,823) (14,402,500) (4,858) Other Financing Sources & (Uses) (9,204,953) (1,675,735) 7,529,218 (3,041,996) 1,366,261

Net Change in Fund Balance (8,922,488)$ (16,083,093) (7,160,605)$ (17,444,496) 1,361,403$ Fund Balance, July 1 80,816,946 80,009,617

Fund Balance, August 31 64,733,853$ 62,565,121$

FY21% Actual to

Budget

FY20% Actual to

Budget

Revenues 4.89% 4.91%Expenditures 13.24% 13.31%

FOR THE TWO MONTHS ENDED,August 31, 2020 August 31, 2019

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3


Comments

Annual Budget Year-to-date

Actual Year-to-date

Actual Variance

Actual/Actual

Real and personal property taxes 97,731,272$ 129,869$ 28,857$ 101,012 Increase due to growth and reassessment

Building permits 6,020,537 1,442,047 1,211,708 230,339 Overall number of permits issued up 9% from prior year; construction value up 33%. Residential revenue is up 48% or $320k.

Hospitaility fees 7,517,816 827,376 1,090,159 (262,783) Due to COVID19, overall occupancy down from prior year.

Business Licenses 3,401,724 368,196 266,792 101,404 Rate increase and timing of payments.

Interest income 1,801,333 76,295 307,648 (231,353) Reduction in interest rates.

Other 56,563,523 5,620,199 5,700,934 (80,735)

173,036,205$ 8,463,982$ 8,606,098$ (142,116)$

Significant Revenue Variances from Prior Year - Two Months EndedAugust 31, 2020 August 31, 2019

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4


Comments


Actual Year-to-date

Actual Variance

Actual/Actual

Personnel costs 121,889,092$ 15,237,254$ 15,485,390$ 248,136$ Decreases in general government.

Supplies & materials 12,534,045 1,029,452 1,417,406 387,954 Decreases in postage $106k, noncapital equipment $70k, repairs & maintenance $83k and medical supplies $73k.

Business & transportation 6,209,804 475,861 745,572 269,711 Decrease in training & meetings $151k and

vehicle maintenance $82k.

Contractual services 19,474,417 4,327,168 3,751,153 (576,015) Increases in service contracts ($708k), largely due to the timing of the recording of expenditures.

Disaster - 245,233 9,353 (235,880) COVID related expenditures.

Other operating expenditures 12,646,382 1,556,372 1,599,724 43,352

172,753,740$ 22,871,340$ 23,008,598$ 137,258$

Significant Expenditure Variances from Prior Year - Two Months Ended

August 31, 2019August 31, 2020

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5

Executive Summary Special Revenue FundAugust 31, 2020 Interim Results

Annual Budget

Year-to-dateActual

Year-to-date Actual

Variance Actual / Actual Comments

Fire

Revenues 23,412,594$ 585,908$ 522,834$ 63,074$

Expenditures 22,984,372 2,554,817 2,667,947 113,130 Decrease in personnel costs $134k. Increase in Disaster expenditures ($43k).

Other Financing Sources (Uses) (1,362,338) (44,167) (200,333) 156,166 Decrease in transfers for fire capital plan.

Net Change in Fund Balance (934,116)$ (2,013,076)$ (2,345,446)$ 332,370$

Road Maintenance & CTC

Revenues 17,266,625$ 3,289,059$ 3,354,185$ (65,126)$ Increase in Fees $42k. Decrease in interest income ($101k).

Expenditures42,759,812 2,043,211 2,722,305 679,094 Decrease in infrastructure/construction projects.

Net Change in Fund Balance (26,278,437)$ 460,598$ 631,880$ (171,282)$


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Annual Budget

Year-to-dateActual

Year-to-date Actual


Beach Renourishment

Revenues 1,040,000$ 153,090$ 197,840$ (44,750)$ Decrease in local accomodations tax interest on investments.

Expenditures 2,828,185 6,100 - (6,100)

Net Change in Fund Balance (1,788,185)$ 146,990$ 197,840$ (50,850)$

Stormwater

Revenues 8,052,794$ 54,145$ 44,759$ 9,386$ Increase in intergovernmental revenues $27k. Decrease in fees ($13k) and interest on investments ($5k).

Expenditures 9,115,312 933,511 1,045,219 111,708

Increases in supplies & materials ($140k) and disaster expenditures ($54k), decrease in capital outlay/construction projects $165k and contractual services $100k.

Other Financing Sources (Uses) (77,500) (12,917) (12,917) -

Net Change in Fund Balance (1,140,018)$ (892,283)$ (1,013,377)$ 121,094$


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Annual Budget

Year-to-dateActual

Year-to-date Actual


Recreation

Revenues 7,469,507$ 362,701$ 412,219$ (49,518)$ Increase in business licenses $132k, and a decrease in program/athletic revenue ($137k) and federal revenue ($39k).

Expenditures 6,816,387 662,355 572,041 (90,314) Decreases in personnel costs $90k, increase in supplies & materials ($51k) and distribution to municipalies $200k), due to timing.

Other Financing Sources (Uses) (744,764) 5,236 118,456 (113,220) Decrease in transfer from Socastee recreation.

Net Change in Fund Balance (91,644)$ (294,418)$ (41,366)$ (253,052)$

Waste Management Recycling

Revenues 9,253,668$ 1,101,470$ 226,392$ 875,078$ Increase in FEMA revenues.

Expenditures 11,915,970 783,816 224,741 (559,075)$ Increase in contractual services.

Net Change in Fund Balance (2,662,302)$ 317,654$ 1,651$ 316,003$

August 31, 2019August 31, 2020FOR THE TWO MONTHS ENDED,

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HORRY COUNTY, SC

INTERIM FINANCIAL STATEMENTS

GENERAL AND SELECTED SPECIAL REVENUE FUNDS

August 31, 2020

UNAUDITED

Prepared By the Horry County Finance Department

Interim financial statement reports are presented as a financial snapshot of operations with analysis.

of 69

GENERAL FUND HIGHLIGHTSFOR THE TWO MONTHS ENDED AUGUST 31, 2020

General government,

$5,526,446 , 24%

Public safety, $13,671,340 , 60%

Health and social services, $300,749 , 1%

Infrastructure and regulation,

$2,599,136 , 12%

Culture, recreation and tourism, $758,842 , 3%

Other, $14,827 , 0%

General Fund Expenditures by Activity

Real, Personal &Vehicle taxes, $1,776,699 , 21%

Fee in lieu of tax, $86,112 , 1%

Intergovernmental, $239,813 , 3%

Fees and fines, $2,823,494 , 33%

Documentary stamps, $1,145,548 , 14%

License and permits, $1,853,883 , 22%

Other, $538,433 , 6%

General Fund Revenues

General Government,

$2,904,578 , 19%

Public Safety, $9,819,917 , 64%

Health and Social Services:, $171,723 , 1%

Infrastructure & Reg, $1,943,648 , 13%

Culture, Recreation and Tourism:, $397,389 , 3%

General Fund Personnel Costs by Activity

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REVENUE SOURCES FOR SELECTED SPECIAL REVENUE FUNDSFOR THE TWO MONTHS ENDED AUGUST 31, 2020

Real, personal & vehicle taxes, $809,611 , 15%

Fee in lieu of tax, $31,310 , 1%

Intergovernmental & Other, $857,918 ,

16%Road fees, $3,257,309 , 61%

Stormwater fees,

$24,445 , 0%

License and permits, $336,687 , 6%

Program fees, $57,194 , 1%Total Revenues


Fee in lieu of tax, 20,909 , 4%Intergovernmental & Other, 7,571 , 1%

Fire


Fee in lieu of tax, 3,373 , 1%

Intergovernmental & Other, 3,982 , 1%

License and permits, 207,629 , 61%

Program fees, 57,194 , 17%

Recreation


Road fees, 3,257,309 , 99%

Road Maintenance & CTC


Beach Renourishment

Intergovernmental & Other, 29,700 ,

55%

Stormwater fees, 24,445 , 45%

Stormwater Management


Fee in lieu of tax, 7,028 , 0%

Intergovernmental & Other, 781,187 ,

71%

License and permits, 129,058 , 12%

Waste Management Recycling

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General Fund - Budgetary Basis

A C D E F GVariance % Actual Variance

Annual Annual Budget / to Annual Actual /Budget Actual Actual Budget Actual Actual

Total revenues 173,036,205$ 8,463,982$ (164,572,223)$ 4.89% 8,606,098$ (142,116)$ Total expenditures 172,753,740 22,871,340 149,882,400 13.24% 23,008,598 137,258 Excess of revenues over expenditures 282,465 (14,407,358) (14,689,823) -5100.58% (14,402,500) (4,858) Other Financing Sources (Uses) (9,204,953) (1,675,735) 7,529,218 18.20% (3,041,996) 1,366,261 Net Change in Fund Balance (8,922,488)$ (16,083,093)$ (7,160,605)$ (17,444,496)$ 1,361,403$

Total expenditures 172,753,740$ 22,871,340$ 149,882,400$ 13.24% 23,008,598$ 137,258$ Total encumbrances - 4,622,062 (4,622,062) 4,715,595 93,533 Total expenditures & encumbrances 172,753,740$ 27,493,402$ 145,260,338$ 15.91% 27,724,193$ 230,791$

INTRODUCTION `

REVENUES

FY 2020FY 2021

Highlights relating to Revenues and Expenditures

HORRY COUNTY, SOUTH CAROLINA

EXECUTIVE OVERVIEWFOR THE TWO MONTHS ENDED AUGUST 31, 2020

(with comparative actual amounts for the period end August 31, 2019)UNAUDITED

Total actual revenues of $8.5M was offset by expenditures of $22.8M and other financing uses of $1.7M to produce a decrease in fund balance of $16.1M.

Total general fund actual revenues decreased by ($282k) over prior year. Below lists each revenue category with year to date total and comparison to prior year to datetotal and the explanation of the change.

Comments


Actual Year-to-date

Actual Variance

Actual/Actual

Real and personal property taxes 97,731,272$ 129,869$ 28,857$ 101,012 Increase due to growth and reassessment

Building permits 6,020,537 1,442,047 1,211,708 230,339 Overall number of permits issued up 9% from prior year; construction value up 33%. Residential revenue is up 48% or $320k.

Hospitaility fees 7,517,816 827,376 1,090,159 (262,783) Due to COVID19, overall occupancy down from prior year.

Business Licenses 3,401,724 368,196 266,792 101,404 Rate increase and timing of payments.

Interest income 1,801,333 76,295 307,648 (231,353) Reduction in interest rates.

Other 56,563,523 5,620,199 5,700,934 (80,735)

173,036,205$ 8,463,982$ 8,606,098$ (142,116)$

Significant Revenue Variances from Prior Year - Two Month EndedAugust 31, 2020 August 31, 2019

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EXPENDITURESGeneral Fund - Budgetary Basis

A C D E F GVariance % Actual Variance

Annual Actual Annual Budget / to Annual Actual Actual /Budget & Encumbrances Actual Budget & Encumbrances Actual

Personnel costs 121,889,092$ 15,237,255$ 106,651,837$ 12.50% 15,485,390$ 248,135$ Other operating expenditures 50,864,648 7,634,085 43,230,563 15.01% 7,523,208 (110,877) Subtotal expenditures 172,753,740 22,871,340 149,882,400 23,008,598 137,258 Encumbrances - 4,622,062 (4,622,062) 4,715,595 93,533 Total Expenditures & Encumbrances 172,753,740$ 27,493,402$ 145,260,338$ 15.91% 27,724,193$ 230,791$

EXPENDITURES

Highlights

FY 2020

Contractual services are up ($576k), increase primarily due to timing differences of service contracts ($708k). Supplies & materials decreased by $388k,with decreases in postage $106k, noncapital equipment $70k, repairs & maintenance $83k and medical supplies $73k. Disaster expenditures have increased by ($236k). Business & transportation decreaded by $270k, with decreases in training & meeting $151k and maintenance $82k.

Actual personnel costs are ($424k) lower than last year. The change in personnel costs is illustrated below:

•Total general fund actual salaries have decreased $270k and fringe benefits have increased $22k.



Total general fund actual expenditures are $137k lower than prior year. The general fund expenditures annual budget of $172,753,740 includes personnelcosts (salaries and fringe benefits) of $121,889,092 which is 70.56% of the total expenditure budget.

FY 2021

Total general fund actual other operating expenditures for FY21 are ($112k) higher than FY20. The change in other operating expenditures is illustrated below:

(with comparative actual amounts for the period end August 31, 2019)UNAUDITED

Contractualservices

Supplies &materials

Business &transportation

ProgramExpenditures

Capital & Other Other‐disasterexpenditure

Contributions toagencies

8/31/2020 4,327,168 1,029,452 475,861 46,242 1,460,302 245,233 49,827

8/31/2019 3,751,153 1,417,406 745,572 80,984 1,448,913 9,353 69,827

$‐ $500,000

$1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000

Total

General Fund Other Operating Expenditures

Wages(Salary, Overtime, Vacation, Holiday) Fringe Benefits

8/31/2020 $9,970,742 $5,266,513

8/31/2019 $10,241,215 $5,244,175

$‐

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

Total

General Fund Personnel Costs

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2021 2020Assets

Cash and cash equivalants 3,345,043$ 3,259,991$ Pooled cash and investments 76,747,090 77,522,001 Receivables, net: Property taxes and other taxes 1,955,098 3,257,143 Accounts and other 4,163,028 4,672,490 Fees 631,343 743,781 Due from other funds 1,037,644 913,021 Due from other governments 7,337,273 5,986,727 Inventories 381,925 65,154 Prepaid items 4,752,222 3,987,052

Total Assets 100,350,666$ 100,407,360$ Liabilities Accounts payable - trade 1,736,990 3,900,827

Accrued salaries & wages 2,214,657 2,444,680 Due to other governments 1,821,286 1,880,114 Due to taxpayers for overpayment 244,312 244,312 Funds held in trust - proceeds from sale of properties due to delinquent taxes 9,377,696 10,145,580 Other accrued liabilities 5,874,511 4,889,476

Total Liabilities 21,269,452 23,504,989

Deferred inflows of resourcesUnavailable revenues - fees and other 11,761,685 10,337,092 Unavailable revenues - property taxes 2,585,676 4,000,158

Total deferred inflows of resources 14,347,361 14,337,250

Fund balancesNonspendable 5,134,147 4,052,206 Committed to public safety 2,253,554 2,616,652 Committed to culture, recreation & tourism 54,572 290,061 Committed to infrastructure & regulation 1,761,958 1,813,772 Committed to reserves 53,966,261 43,966,260 Committed to other purposes 459,881 2,416,928 Committed to capital projects 5,000,000 10,935,000 Committed to OPEB 5,462,474 3,979,248 Committed to abatement/demolition 832,487 911,362 Unassigned (deficit) (10,191,481) (8,416,368)

Total fund balances 64,733,853 62,565,121

100,350,666$ 100,407,360$

UNAUDITED

Total liabilities, deferred inflows of resources and fund balances

HORRY COUNTY, SOUTH CAROLINAGENERAL FUND

BALANCE SHEETSAs of August 31, 2020

(with comparative amounts as of August 31, 2019)

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A B C D EAnnual Variance Annual Variance

Revenues Budget Actual Budget / Actual Actual Actual / Actual

Real and personal property taxes 94,055,272$ 43,758$ (94,011,514)$ 10,949$ 32,809$ Vehicle taxes 8,475,230 1,732,941 (6,742,289) 1,674,064 58,877 Fee in lieu of tax 3,676,000 86,112 (3,589,888) 17,908 68,204 Intergovernmental 12,959,572 239,813 (12,719,759) 148,564 91,249 Fees and fines 29,945,472 2,823,494 (27,121,978) 3,324,150 (500,656) Documentary stamps 5,437,163 1,145,548 (4,291,615) 976,892 168,656 License and permits 9,782,161 1,853,883 (7,928,278) 1,545,309 308,574 Cost allocation 4,219,450 - (4,219,450) - - Other 4,485,885 538,433 (3,947,452) 908,262 (369,829)

Total revenues 173,036,205 8,463,982 (164,572,223) 8,606,098 (142,116)

ExpendituresCurrent:

General government 42,741,460 5,526,446 37,215,014 5,998,565 472,119 Public safety 101,124,687 13,671,340 87,453,347 13,387,362 (283,978) Health and social services 1,662,242 300,749 1,361,493 313,373 12,624 Infrastructure and regulation 21,031,455 2,599,136 18,432,319 2,477,283 (121,853) Culture, recreation and tourism 6,129,588 758,842 5,370,746 797,188 38,346 Other 64,308 14,827 49,481 34,827 20,000

Total expenditures 172,753,740 22,871,340 149,882,400 23,008,598 137,258

Excess (deficiency) of revenues over (under) expenditures 282,465 (14,407,358) (14,689,823) (14,402,500) (4,858)

Other Financing Sources (Uses)Sales of assets 50,000 136,729 86,729 95,040 41,689 Transfers in 479,384 79,687 (399,697) 76,258 3,429 Transfers out (9,734,337) (1,892,151) 7,842,186 (3,213,294) 1,321,143

Total other financing sources (uses) (9,204,953) (1,675,735) 7,529,218 (3,041,996) 1,366,261

Net change in fund balance (8,922,488) (16,083,093) (7,160,605) (17,444,496) 1,361,403

Fund balance at beginning of year 80,816,946 80,816,946 - 80,009,617 807,329

Fund balance at of end of period 71,894,458$ 64,733,853$ (7,160,605)$ 62,565,121$ 2,168,732$

Prior Year

FY 2020

FOR THE TWO MONTHS ENDED AUGUST 31, 2020

GENERAL FUND


STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

FY 2021

(with comparative actual amounts for the period end August 31, 2019)

UNAUDITED

of 69

General Fund Revenue ‐ Building Permits

Horry County, South Carolina

For the Twelve Month Period ended August 31, 2020 and 2019


General Fund Revenue ‐ Business License


of 69





General Fund Revenue ‐ Documentary Stamps

General Fund Revenue ‐ EMS Fees

of 69

A C D E F GVariance % Actual Prior Variance

Annual Annual Budget / to Annual Year Actual /Budget Actual Actual Budget Actual Actual

Total revenues 23,412,594$ 585,908$ (22,826,686)$ 2.50% 522,834$ 63,074$ Total expenditures 22,984,372 2,554,817 20,429,555 11.12% 2,667,947 113,130 Excess of revenues over expenditures 428,222 (1,968,909) (2,397,131) -459.79% (2,145,113) 176,204 Other Financing Sources (Uses) (1,362,338) (44,167) 1,318,171 3.24% (200,333) 156,166

Net Change in Fund Balance (934,116)$ (2,013,076)$ (1,078,960)$ (2,345,446)$ 332,370$

Total expenditures 22,984,372$ 2,554,817$ 20,429,555 11.12% 2,667,947$ 113,130$ Total encumbrances - 688,390 (688,390) 461,362 (227,028)

Total expenditures & encumbrances 22,984,372$ 3,243,207$ 19,741,165$ 14.11% 3,129,309$ (113,898)$



(with comparative amounts as of August 31, 2019)

Fire Fund - Budgetary BasisFY 2021 FY 2020

UNAUDITED


Total actual revenues through August 31, 2020 were up $63k from prior year.

Total actual expenditures decreased $113k. The change in personnel costs is illustrated below:

•Salaries decreased by $69k and benefits decreased by $65k.

The change in other operating expenditures is illustrated below:

Supplies & materials increased by ($13k). Disaster expenditures have increased by ($43k). Business and transportation decreased by $14k. Contractual services decreased by $21k.

Contractualservices

Supplies andmaterial

Business andtransportation

Capital Outlay &Other

DisasterExpenditures

8/31/2020 $201,967 $80,560 $97,156 $60,720 $42,694

8/31/2019 $222,959 $67,316 $111,644 $60,720 $‐

$‐ $50,000

$100,000 $150,000 $200,000 $250,000

Total

Fire Fund Other Operating Expenditures

Wages(Salary, Overtime, Vacation, Holiday,

Temporary Help)Fringe Benefits

8/31/2020 $1,308,666 $763,054

8/31/2019 $1,377,703 $827,605

$‐ $200,000 $400,000 $600,000 $800,000

$1,000,000 $1,200,000 $1,400,000 $1,600,000

Total

Fire Fund Personnel Costs

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(with comparative amounts as of August 31, 2019)UNAUDITED



Total revenues 17,266,625$ 3,289,059$ (13,977,566)$ 19.05% 3,354,185$ (65,126)$ Total expenditures 42,759,812 2,043,211 40,716,601 4.78% 2,722,305 679,094 Excess of revenues over expenditures (25,493,187) 1,245,848 26,739,035 -4.89% 631,880 613,968 Other Financing Sources (Uses) (785,250) (785,250) - 0.00% - (785,250) Net Change in Fund Balance (26,278,437)$ 460,598$ 26,739,035$ 631,880$ (171,282)$

Total expenditures 42,759,812$ 2,043,211$ 40,716,601$ 4.78% 2,722,305$ 679,094$ Total encumbrances - 6,464,368 (6,464,368) 7,427,218 962,850 Total expenditures & encumbrances 42,759,812$ 8,507,579$ 34,252,233$ 19.90% 10,149,523$ 1,641,944$

Road Maintenance & CTC Fund - Budgetary Basis


Total actual revenues through August 31, 2020 decreased by ($65k), with increases in fees $42k and a decrease ininterest on investments($101k).

Construction projects decreased by $657k. Certain other expenditure categories were insignificant to include in this graph.



FY 2021 FY 2020

•Salaries decreased by $15k and benefits decreased by ($8k).

Construction Projects Cost Recovery8/31/2020 $1,839,591 $104,270

8/31/2019 $2,496,853 $104,270

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

Total

Road/CTC Fund Other Operating Expenditures

Wages (Salary, Overtime, Vacation, Holiday, Temporary Help) Fringe Benefits8/31/2020 $57,025 $36,698

8/31/2019 $71,535 $44,830

$‐

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

Total

Road/CTC Fund Personnel Costs

of 69






Total revenues 1,040,000$ 153,090$ (886,910)$ 14.72% 197,840$ (44,750)$ Total expenditures 2,828,185 6,100 2,822,085 0.22% - (6,100) Excess of revenues over expenditures (1,788,185) 146,990 1,935,175 -8.22% 197,840 (50,850) Net Change in Fund Balance (1,788,185)$ 146,990$ 1,935,175$ 197,840$ (50,850)$

Total expenditures 2,828,185$ 6,100$ 2,822,085$ 0.22% -$ (6,100)$ Total encumbrances - 222,394 (222,394) 429,723 207,329 Total expenditures & encumbrances 2,828,185$ 228,494$ 2,599,691$ 8.08% 429,723$ 201,229$

FY 2020Beach Renourishment Fund - Budgetary Basis

FY 2021

Total actual revenues through August 31, 2020 decreased by $45k, with an decrease in local accomodations tax of $37k and decrease ininterest on investments of ($8k).

of 69






Total revenues 8,052,794$ 54,145$ (7,998,649)$ 0.67% 44,759$ 9,386$ Total expenditures 9,115,312 933,511 8,181,801 10.24% 1,045,219 111,708 Excess of revenues over expenditures (1,062,518) (879,366) 183,152 82.76% (1,000,460) 121,094 Other Financing Sources (Uses) (77,500) (12,917) 64,583 16.67% (12,917) -Net Change in Fund Balance (1,140,018)$ (892,283)$ 247,735$ (1,013,377)$ 121,094$

Total expenditures 9,115,312$ 933,511$ 8,181,801$ 10.24% 1,045,219$ 111,708$ Total encumbrances - 1,436,876 (1,436,876) 535,821 (901,055) Total expenditures & encumbrances 9,115,312$ 2,370,387$ 6,744,925$ 26.00% 1,581,040$ (789,347)$

FY 2020

Total actual revenues through August 31, 2020 increased by ($65k), with increases in Intergovernmental of $22k and a decrease in fees($13k).

FY 2021


Salaries decreased by ($25k) and related benefits increased by ($5k).



Increases in supplies and materials ($140k) and disaster expenditures ($54k). Decreases in Capital outlay/construction projects $165k and contractual services $100k.

Stormwater Fund - Budgetary Basis

Contractual services Supplies & MaterialsBusiness &

TransportationCapital outlay & Other Construction projects Disaster expenditures

8/31/2020 $221,997 $159,015 $30,200 $118,471 3,358 $54,443

8/31/2019 $322,420 $18,651 $40,641 $116,916 170,000 $‐

$‐

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

Total

Stormwater Fund Other Operating Expenditures

Wages(Salary, Overtime, Vacation, Holiday, Temporary Help) Fringe Benefits

8/31/2020 $229,857 $116,170

8/31/2019 $255,286 $121,305

$‐

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

Total

Stormwater Fund Personnel Costs

of 69






Total revenues 7,469,507$ 362,701$ (7,106,806)$ 4.86% 412,219$ (49,518)$ Total expenditures 6,816,387 662,355 6,154,032 9.72% 572,041 (90,314) Excess of revenues over expenditures 653,120 (299,654) (952,774) -45.88% (159,822) (139,832) Other Financing Sources (Uses) (744,764) 5,236 750,000 118,456 (113,220) Net Change in Fund Balance (91,644)$ (294,418)$ (202,774)$ (41,366)$ (253,052)$

Total expenditures 6,816,387$ 662,355$ 6,154,032$ 9.72% 572,041$ (90,314)$ Total encumbrances - 87,523 (87,523) 4,105 (83,418) Total expenditures & encumbrances 6,816,387$ 749,878$ 6,066,509$ 11.00% 576,146$ (173,732)$

Recreation Fund - Budgetary BasisFY 2021 FY 2020

Increases in supplies & materials ($51k) and distributions to municipalies ($200k), due to timing differences. Decreases in programs & athletics $21k and contractual services $27k.

Total actual revenues through August 31, 2020 decreased by $50k, with an increase in business licenses of $132k and decrease in program/athletics revenue of ($137k).

Total actual expenditures decreased by ($90k) over last year. The change in personnel costs is illustrated below:

Salaries decreased by $84k and related benefits decreased by $6k over prior year.



Contractualservices

Supplies &Materials

Business &Transportation

ConstructionProjects

Programs &Athletics

Other‐CostRecovery

Distribution toMunicipalities

DisasterExpenditures

8/31/2020 $60,334 $72,488 $20,748 $5,318 $23,025 $15,001 $200,000 $1,261

8/31/2019 $87,695 $21,662 $21,925 $‐ $44,173 $30,009 $‐ $12,097

$‐

$50,000

$100,000

$150,000

$200,000

$250,000

Total

Recreation Fund Other Operating Expenditures

Wages(Salary, Overtime, Vacation, Holiday,

Temporary Help)Fringe Benefits

8/31/2020 $162,144 $102,035

8/31/2019 $246,247 $108,233

$‐ $50,000

$100,000 $150,000 $200,000 $250,000 $300,000

Total

Recreation Fund Personnel Costs

of 69






Total revenues 9,253,668$ 1,101,470$ (8,152,198)$ 11.90% 226,392$ 875,078$ Total expenditures 11,915,970 783,816 11,132,154 6.58% 224,741 (559,075) Excess of revenues over expenditures (2,662,302) 317,654 2,979,956 1,651 316,003 Net Change in Fund Balance (2,662,302)$ 317,654$ 2,979,956$ 1,651$ 316,003$

Total expenditures 11,915,970$ 783,816$ 11,132,154$ 6.58% 224,741$ (559,075)$ Total encumbrances - 11,112,439 (11,112,439) 2,325,259 (8,787,180) Total expenditures & encumbrances 11,915,970$ 11,896,255$ 19,715$ 99.83% 2,550,000$ (9,346,255)$

Total actual revenues through August 31, 2020 increased by $875k, with an increase in business licenses of $82k and intergovernmental $777k.

Waste Management Recycling Fund - Budgetary Basis

Total actual expenditures increased by ($559k) over last year, due to the the timing of payment for contractual services.

FY 2021 FY 2020

of 69

RoadMaintenance Beach Stormwater

Fire & CTC Renourishment Management Recreation Total Assets Cash and cash equivalents 7,988,883$ 31,876,172$ 3,838,909$ 2,453,567$ 4,693,094$ 3,914,820$ 54,765,445$ Receivables, net: Property taxes 645,483 - - - 90,816 209,396 945,695 Accounts and other - - - - 500 - 500 Fees 270 1,878,254 - 129,787 24 83 2,008,418 Due from other governments 1,150,170 855,592 - 518,589 221,774 2,174,371 4,920,496 Prepaid items - - - - 5,195 - 5,195 Due from other funds - - - - - Total assets 9,784,806$ 34,610,018$ 3,838,909$ 3,101,943$ 5,011,403$ 6,298,670$ 62,645,749$

Liabilities Liabilities Accounts payable-trade 46,572$ 87,180$ 20,747$ 264,548$ 1,872$ -$ 420,919$ Accrued salaries and wages - - - - 1,242 - 1,242 Total Liabilities 46,572 87,180 20,747 264,548 3,114 - 422,161

Deferred Inflows of Resources Unavailable revenue-property taxes and other fees 1,800,995 2,756,809 - 648,376 336,565 2,383,850 7,926,595 Total deferred inflows of resources 1,800,995 2,756,809 - 648,376 336,565 2,383,850 7,926,595

Fund balances (deficit): Nonspendable - - - - 5,195 - 5,195 Restricted for public safety 7,937,239 - - - - - 7,937,239 Restricted for culture, recreation and tourism - - - - 4,666,529 - 4,666,529 Restricted for infrastructure and regulation - - - 2,189,019 - 3,914,820 6,103,839 Restricted for capital projects - 12,979,831 - - - - 12,979,831 Committed to culture, recreation and tourism - - 3,818,162 - - - 3,818,162 Committed to infrastructure and regulation - 18,786,198 - - - - 18,786,198 Total fund balances 7,937,239 31,766,029 3,818,162 2,189,019 4,671,724 3,914,820 54,296,993 Total liabilities, deferred inflows of resources and fund balances 9,784,806$ 34,610,018$ 3,838,909$ 3,101,943$ 5,011,403$ 6,298,670$ 62,645,749$


SELECTED SPECIAL REVENUE FUNDSCOMBINING BALANCE SHEET

As of August 31, 2020UNAUDITED

Waste Management

Recycling

of 69

Annual Variance Annual Prior Year VarianceBudget Actual Budget / Actual Actual Actual / Actual

Revenues Real, personal & vehicle taxes 23,020,000$ 557,428$ (22,462,572)$ 505,021$ 52,407$ Fee in lieu of tax 116,000 20,909 (95,091) 4,168 16,741 Intergovernmental 26,594 - (26,594) - - Interest 200,000 7,571 (192,429) 13,594 (6,023) Other 50,000 - (50,000) 51 (51) Total revenues 23,412,594 585,908 (22,826,686) 522,834 63,074

Expenditures Current: Public safety:

Personnel costs 16,135,382 2,071,720 14,063,662 2,205,308 133,588 Contractual services 1,300,499 201,967 1,098,532 222,959 20,992 Supplies and material 1,391,188 80,560 1,310,628 67,316 (13,244) Business and transportation 1,083,120 97,156 985,964 111,644 14,488 Capital outlay 109,137 - 109,137 - - Other 1,225,892 60,720 1,165,172 60,720 - Disaster expenditure - 42,694 (42,694) - (42,694) Contingency 487,631 - 487,631 - - Cost allocation 1,251,523 - 1,251,523 - -

Total expenditures 22,984,372 2,554,817 20,429,555 2,667,947 113,130

Excess (deficiency) of revenues over (under) expenditures 428,222 (1,968,909) (2,397,131) (2,145,113) 176,204

Other Financing Sources (Uses)

Transfer out (1,362,338) (44,167) 1,318,171 (200,333) 156,166 Total other financing sources (uses) (1,362,338) (44,167) 1,318,171 (200,333) 156,166

Net change in fund balance (934,116) (2,013,076) (1,078,960) (2,345,446) 332,370

Fund balance at beginning of year 9,950,315 9,950,315 - 8,147,433 1,802,882 Fund balance at end of period 9,016,199$ 7,937,239$ (1,078,960)$ 5,801,987$ 2,135,252$

FY 2021 FY 2020


FIRE SPECIAL REVENUE FUNDSCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -

BUDGET (GAAP BASIS) AND ACTUAL

FOR THE TWO MONTHS ENDED AUGUST 31, 2020(with comparative actual amounts for the period end August 31, 2019)

UNAUDITED

of 69

Annual Variance Annual Prior Year VarianceRevenues Budget Actual Budget / Actual Actual Actual / Actual

Intergovernmental 684,000$ -$ (684,000)$ -$ -$ Fees 15,832,625 3,257,309 (12,575,316) 3,215,617 41,692 Interest 750,000 31,750 (718,250) 133,074 (101,324) Total revenues 17,266,625 3,289,059 (13,977,566) 3,354,185 (65,126)

Expenditures Current: Engineer:

Construction Projects - CTC 684,000 276,578 407,422 31,407 (245,171) Capital Outlay - Infrastructure 22,959,713 1,381,301 21,578,412 2,375,528 994,227 Cost allocation 515,000 - 515,000 - -

Total engineer 24,158,713 1,657,879 22,500,834 2,406,935 749,056

Operations:Personnel costs 748,888 93,723 655,165 116,365 22,642 Contractual services 16,802 1,446 15,356 1,382 (64) Supplies and Material 16,266 972 15,294 1,203 231 Business and Transportation 98,769 3,209 95,560 2,231 (978) Construction Projects 12,000,476 181,712 11,818,764 89,919 (91,793) Distributions to Municipalities 2,749,657 - 2,749,657 - - Contributions to Agencies 2,079,626 - 2,079,626 - - Other-cost recovery 785,056 104,270 680,786 104,270 - Cost allocation 105,559 - 105,559 - -

Total operations 18,601,099 385,332 18,215,767 315,370 (69,962) Total expenditures 42,759,812 2,043,211 40,716,601 2,722,305 679,094

Excess of revenues over (under) expenditures (25,493,187) 1,245,848 26,739,035 631,880 613,968


Transfers out (785,250) (785,250) - - (785,250) Total other financing sources (uses) (785,250) (785,250) - - (785,250)

Net change in fund balance (26,278,437) 460,598 26,739,035 631,880 (171,282)

Fund balance at beginning of year 31,305,431 31,305,431 - 35,234,024 (3,928,593) Fund balance at end of period 5,026,994$ 31,766,029$ 26,739,035$ 35,865,904$ (4,099,875)$

FY 2021 FY 2020


ROAD MAINTENANCE & CTC SPECIAL REVENUE FUNDSCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -



UNAUDITED

of 69


Revenues Local accommodations tax 1,000,000$ 149,362$ (850,638)$ 185,850$ (36,488)$ Interest 40,000 3,728 (36,272) 11,990 (8,262)

Total revenues 1,040,000 153,090 (886,910) 197,840 (44,750)

Expenditures Current: Infrastructure & Regulation:

Contractual services 1,488,148 6,100 1,482,048 - (6,100) Business & Transportation 500 - 500 - - Capital outlay 1,339,537 - 1,339,537 - -

Total expenditures 2,828,185 6,100 2,822,085 - (6,100)

Excess of revenues over (under) expenditures (1,788,185) 146,990 1,935,175 197,840 (50,850)

Fund balance at beginning of year 3,671,172 3,671,172 - 3,407,361 263,811 Fund balance at end of period 1,882,987$ 3,818,162$ 1,935,175$ 3,605,201$ 212,961$

FY 2021 FY 2020


BEACH RENOURISHMENT SPECIAL REVENUE FUNDSCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -



UNAUDITED

of 69


Revenues Fees 7,437,966$ 24,445$ (7,413,521)$ 37,257$ (12,812)$

Intergovernmental 596,828 27,023 (569,805) - 27,023 Interest 18,000 2,677 (15,323) 7,502 (4,825) revenues 8,052,794 54,145 (7,998,649) 44,759 9,386

Expenditures Current: Infrastructure & Regulation:

Personnel costs 2,886,715 346,027 2,540,688 376,591 30,564 Contractual services 1,386,123 221,997 1,164,126 322,420 100,423 Supplies & Materials 431,714 159,015 272,699 18,651 (140,364) Business & Transportation 229,300 30,200 199,100 40,641 10,441 Construction projects 1,817,709 3,358 1,814,351 170,000 166,642 Capital Outlay - Infrastructure 510,123 1,805 508,318 - (1,805) Other - cost recovery 906,434 116,666 789,768 116,916 250 Disaster Expenditure 596,828 54,443 542,385 - (54,443) Cost allocation 350,000 - 350,000 - -

Total expenditures 9,115,312 933,511 8,181,801 1,045,219 111,708

Excess (deficiency) of revenues over (under) expenditures (1,062,518) (879,366) 183,152 (1,000,460) 121,094


Transfers out (77,500) (12,917) 64,583 (12,917) - Total other financing sources (uses) (77,500) (12,917) 64,583 (12,917) -

Net change in fund balance (1,140,018) (892,283) 247,735 (1,013,377) 121,094

Fund balance at beginning of year 3,081,302 3,081,302 - 2,019,971 1,061,331 Fund balance at end of period 1,941,284$ 2,189,019$ 247,735$ 1,006,594$ 1,182,425$

FY 2021 FY 2020


STORMWATER MANAGEMENT SPECIAL REVENUE FUNDSCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -



UNAUDITED

of 69


Revenues Real, Personal and Vehicle taxes 3,925,297$ 67,986$ (3,857,311)$ 65,460$ 2,526$ Fee in lieu of tax 28,210 3,373 (24,837) 703 2,670 Hospitality fees 200,000 22,537 (177,463) 29,238 (6,701) License and permits 2,130,000 207,629 (1,922,371) 75,158 132,471 Intergovernmental - - - 38,519 (38,519) Interest 36,000 3,982 (32,018) 8,552 (4,570) Program fees 1,150,000 57,194 (1,092,806) 194,589 (137,395) Total revenues 7,469,507 362,701 (7,106,806) 412,219 (49,518)

Expenditures Current: Culture, Recreation and Tourism: Personnel costs 3,228,646 264,180 2,964,466 354,481 90,301 Contractual services 634,226 60,334 573,892 87,695 27,361 Supplies & Materials 666,149 72,488 593,661 21,662 (50,826) Business & Transportation 154,500 20,748 133,752 21,925 1,177 Capital outlay 275,000 5,318 269,682 - (5,318) Cost allocation 525,000 - 525,000 - - Disaster - 1,261 (1,261) 12,097 10,836 Distributions to Municipalities & Agencies 246,000 200,000 46,000 - (200,000) Programs 287,354 18,350 269,004 33,327 14,977 Athletics 170,650 4,675 165,975 10,845 6,170 Other-Cost Recovery 375,017 15,001 360,016 30,009 15,008

Contingency 253,845 - 253,845 - -

Total expenditures 6,816,387 662,355 6,154,032 572,041 (90,314)

Excess (deficiency) of revenues over (under) expenditures 653,120 (299,654) (952,774) (159,822) (139,832)


Transfers in 5,236 5,236 - 118,456 (113,220) Transfers out (750,000) - 750,000 - -

Total other financing sources (uses) (744,764) 5,236 750,000 118,456 (113,220)

Net change in fund balance (91,644) (294,418) (202,774) (41,366) (253,052)

Fund balance at beginning of year 4,966,142 4,966,142 - 3,124,744 1,841,398 Fund balance at end of period 4,874,498$ 4,671,724$ (202,774)$ 3,083,378$ 1,588,346$

FY 2021 FY 2020


RECREATION SPECIAL REVENUE FUNDSCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -



UNAUDITED

of 69


Revenues Real, Personal and Vehicle taxes 7,852,700$ 184,197$ (7,668,503)$ 171,121$ 13,076$ Fee in lieu of tax 42,000 7,028 (34,972) 1,476 5,552 License and permits 1,323,968 129,058 (1,194,910) 46,717 82,341 Intergovernmental - 777,457 777,457 - 777,457 Interest 35,000 3,730 (31,270) 7,078 (3,348) Total revenues 9,253,668 1,101,470 (8,152,198) 226,392 875,078

Expenditures Current: Infrastructure and regulation Contractual services 10,727,370 783,816 9,943,554 224,741 (559,075) Capital outlay 1,173,600 - 1,173,600 - - Cost allocation 15,000 - 15,000 - -

Total expenditures 11,915,970 783,816 11,132,154 224,741 (559,075)

Excess (deficiency) of revenues over (under) expenditures (2,662,302) 317,654 2,979,956 1,651 316,003

Fund balance at beginning of year 3,597,166 3,597,166 - 1,457,157 2,140,009 Fund balance at end of period 934,864$ 3,914,820$ 2,979,956$ 1,458,808$ 2,456,012$

FY 2021 FY 2020


WASTE MANAGEMENT RECYLCLING SPECIAL REVENUE FUNDSCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE -



UNAUDITED

of 69

Year 1

FY 2018

Year 2

FY 2019

Year 3

FY 2020

Year 4

FY 2021

Year 5

FY 2022

Year 6

FY 2023

Year 7

FY 2024

Year 8

FY 2025

May 6,231,423$ 6,853,549$ 7,591,972$ 7,899,135$ ‐$ ‐$ ‐$ ‐$ June 7,988,418$ 8,836,865$ 9,197,668$ 8,816,317$ ‐$ ‐$ ‐$ ‐$ July 9,085,753$ 9,048,487$ 10,135,914$ 9,014,876$ ‐$ ‐$ ‐$ ‐$ Aug 7,512,049$ 8,106,258$ 8,471,806$ ‐$ ‐$ ‐$ ‐$ ‐$ Sept 5,965,135$ 5,304,936$ 6,614,873$ ‐$ ‐$ ‐$ ‐$ ‐$ Oct 5,902,326$ 6,019,996$ 6,234,595$ ‐$ ‐$ ‐$ ‐$ ‐$ Nov 5,130,067$ 5,455,846$ 6,056,900$ ‐$ ‐$ ‐$ ‐$ ‐$ Dec 5,718,778$ 6,071,345$ 6,664,732$ ‐$ ‐$ ‐$ ‐$ ‐$ Jan 4,327,222$ 4,798,261$ 5,149,554$ ‐$ ‐$ ‐$ ‐$ ‐$ Feb 4,774,793$ 5,192,821$ 5,306,997$ ‐$ ‐$ ‐$ ‐$ ‐$ Mar 6,178,934$ 6,612,878$ 4,226,694$ ‐$ ‐$ ‐$ ‐$ ‐$ Apr 7,003,940$ 7,537,495$ 4,423,209$ ‐$ ‐$ ‐$ ‐$ ‐$

Actual 75,818,838$ 79,838,737$ 80,074,913$ 25,730,327$ ‐$ ‐$ ‐$ ‐$ Budget 69,510,676$ 70,692,358$ 71,894,128$ 73,116,328$ 74,359,306$ 75,623,414$ 76,909,012$ 79,894,778$

Actual Over

(Under) Budget 6,308,162 9,146,379$ 8,180,785$ (47,386,000)$ Cumulative

Variance 6,308,162 15,454,540$ 23,635,325$ (23,750,675)$

Cumulative

Receipts $75,818,838 155,657,575$ 235,732,487$ 261,462,815$ 261,462,815$ 261,462,815$ 261,462,815$ 261,462,815$ Estimate Revenue 592,000,000$

Balance to Collect/(Excess) 330,537,185$ Highest individual month since inception is highlighted in yellow.

Year 1

FY 2018

Year 2

FY 2019

Year 3

FY 2020

Year 4

FY 2021

Year 5

FY 2022

Year 6

FY 2023

Year 7

FY 2024

Year 8

FY 2025

May 6,231,423$ 6,853,549$ 7,591,972$ 7,899,135$ ‐$ ‐$ ‐$ ‐$ June 14,219,841$ 15,690,414$ 16,789,639$ 16,715,452$ July 23,305,594$ 24,738,901$ 26,925,553$ 25,730,327$ Aug 30,817,643$ 32,845,159$ 35,397,359$ Sept 36,782,778$ 38,150,095$ 42,012,232$ Oct 42,685,104$ 44,170,091$ 48,246,828$ Nov 47,815,171$ 49,625,937$ 54,303,727$ Dec 53,533,949$ 55,697,282$ 60,968,459$ Jan 57,861,171$ 60,495,543$ 66,118,013$ Feb 62,635,964$ 65,688,363$ 71,425,010$ Mar 68,814,898$ 72,301,241$ 75,651,704$ Apr 75,818,838$ 79,838,737$ 80,074,913$

¹ Preliminary and Unaudited.

Capital Projects Sales Tax ‐ RIDE 3(shown by month of sales and net of .7% State administrative fee )

Year To Date By Month

of 69

Horry County Capital Project Status ‐ AUGUST 2020

Year to Date Budget Report

ACCOUNT DESCRIPTION ORIGINAL APPROP REVISED BUDGET YTD ACTUAL ENCUMBRANCE AVAILABLE BUDGET % USED

Fund balance (1,600,000.00)$ (48,674,585.14) (48,674,585.14)$ ‐$ ‐$ 100.00%

State‐boat landings ‐ (150,000.00) ‐ ‐ (150,000.00) 0.00%

Intergovernmental‐other (400,000.00) (1,150,000.00) ‐ ‐ (1,150,000.00) 0.00%

Total 000 Undefined‐Department (2,000,000.00) (49,974,585.14) (48,674,585.14) ‐ (1,300,000.00) 97.40%

Financial System ‐ 241,335.03 ‐ 130,089.64 111,245.39 53.90%

Total 103 Finance ‐ 241,335.03 ‐ 130,089.64 111,245.39 53.90%

IT Transfer from general (1,391,875.00) (1,391,875.00) (231,979.16) ‐ (1,159,895.84) 16.67%

IT Transfer from stormwater (77,500.00) (77,500.00) (12,916.66) ‐ (64,583.34) 16.67%

IT‐CJIS security program 100,000.00 124,445.29 49,831.85 15,552.00 59,061.44 52.54%

IT Computer Replacements 100,000.00 189,675.92 ‐ ‐ 189,675.92 0.00%

IT‐GIS aerial photography 174,375.00 186,153.56 ‐ 80,752.62 105,400.94 32.32%

IT Servers/Switches/Storage 945,000.00 1,470,881.63 417,809.47 80,217.71 972,854.45 33.86%

Digitation ‐ 347,052.36 ‐ 47,052.36 300,000.00 13.56%

IT Data Backup/Disaster Recove 150,000.00 637,276.65 150,000.00 ‐ 487,276.65 23.54%

Total 107 IT/GIS ‐ 1,486,110.41 372,745.50 223,574.69 889,790.22 40.13%

ASR‐CAMA Software ‐ 736,051.18 ‐ 687,191.45 48,859.73 93.36%

Total 108 AssessorFinance ‐ 736,051.18 ‐ 687,191.45 48,859.73 93.36%

ROD SW Replacement ‐ 312,407.00 79,452.46 187,773.21 45,181.33 85.54%

Total 114 Register Of Deeds ‐ 312,407.00 79,452.46 187,773.21 45,181.33 85.54%

Interest income ‐ ‐ (52,941.55) ‐ 52,941.55 Land & Building 2,000,000.00 231,174.14 ‐ 19,000.00 212,174.14 8.22%

Land & Building ‐ 1,994,750.00 ‐ ‐ 1,994,750.00 0.00%

Land & Building ‐ 108,352.00 ‐ ‐ 108,352.00 0.00%

Sanders Building ‐ 43,900.00 ‐ ‐ 43,900.00 0.00%

Central Coast Complex ‐ 331,999.73 ‐ 26,285.41 305,714.32 7.92%

Security program ‐ 250,000.00 ‐ ‐ 250,000.00 0.00%

Contingency ‐ 1,124,728.00 ‐ ‐ 1,124,728.00 0.00%

Total 119 Department Overhead 2,000,000.00 4,084,903.87 (52,941.55) 45,285.41 4,092,560.01 ‐0.19%

Transfer from Library Endowment fund ‐ (60,000.00) (60,000.00) ‐ ‐ 100.00%

Capital projects ‐ 60,000.00 ‐ ‐ 60,000.00 0.00%

Loris Library Land/Parking ‐ 68,715.19 ‐ ‐ 68,715.19 0.00%

Library Capital projects ‐ 80,000.00 ‐ ‐ 80,000.00 ‐ Library RFID ‐ 140,571.00 28,630.52 111,940.48 ‐ 1.00 Total 126 Library ‐ 289,286.19 (31,369.48) 111,940.48 208,715.19 27.85%

Exhibits ‐ 384,701.09 ‐ ‐ 384,701.09 0.00%

Total 127 Museum ‐ 384,701.09 ‐ ‐ 384,701.09 0.00%

Total 10 General Government 2,000,000.00 6,798,743.59 367,886.93 698,663.43 5,732,193.23 15.69%

PS CAD & Records Software ‐ 243,928.00 143,714.36 100,418.00 (204.36) 100.08%

Courthouse Security ‐ 91,065.23 69,778.59 21,286.64 ‐ 100.00%

Total 300 Public Safety Division ‐ 334,993.23 213,492.95 121,704.64 (204.36) 100.06%

P25 infrastructure ‐ 421,679.72 ‐ ‐ 421,679.72 0.00%

Total 326 Communications ‐ 421,679.72 ‐ ‐ 421,679.72 0.00%

Police Body Cameras ‐ 386,694.81 ‐ ‐ 386,694.81 0.00%

Police Software ‐ 100,729.65 2,620.35 30,738.81 67,370.49 33.12%

License Plate Recognition Syst ‐ 155,487.00 ‐ ‐ 155,487.00 0.00%

Capital projects ‐ 212,293.90 ‐ ‐ 212,293.90 0.00%

Transfer out ‐ 11,980.00 11,980.00 ‐ ‐ 100.00%

Total 328 Police ‐ 867,185.36 14,600.35 30,738.81 821,846.20 5.23%

of 69




Bond issuance costs ‐ 124,625.24 ‐ ‐ 124,625.24 0.00%

Energency Operations Cntr(New) ‐ 24,370,975.00 89,529.15 2,901,932.29 21,379,513.56 12.27%

Total 329 Emergency Management ‐ 24,495,600.24 89,529.15 2,901,932.29 21,504,138.80 12.21%

Transfer from E911 (250,000.00) (250,000.00) (41,666.66) ‐ (208,333.34) 16.67%

911 System and Equipment 250,000.00 876,132.47 ‐ 82,095.96 794,036.51 9.37%

Total 330 E‐911 ‐ 626,132.47 (41,666.66) 82,095.96 585,703.17 6.46%

Transfer from general (250,000.00) (250,000.00) ‐ ‐ (250,000.00) 0.00%

Detention life cycle maint 250,000.00 699,155.73 ‐ 30,398.95 668,756.78 4.35%

Detention cameras/ security ‐ 400,000.00 ‐ 381,800.00 18,200.00 95.45%

TeleStaff Software ‐ 6,526.25 ‐ 6,526.25 ‐ 100.00%

Total 332 Detention Center ‐ 855,681.98 ‐ 418,725.20 436,956.78 48.93%

Transfer from general (304,875.00) (306,422.98) (52,360.48) ‐ (254,062.50) 17.09%

Telestaff Software ‐ 7,980.00 ‐ 7,980.00 ‐ 100.00%

EMS Body Stretchers & Lifepack 304,875.00 649,565.47 ‐ ‐ 649,565.47 0.00%

Total 333 EMS ‐ 351,122.49 (52,360.48) ‐ 403,482.97 ‐14.91%

Quarantine building ‐ 3,805.00 ‐ ‐ 3,805.00 0.00%

Total 335 Animal Care Center ‐ 3,805.00 ‐ ‐ 3,805.00 0.00%

Transfer from fire (465,000.00) (465,000.00) (44,166.66) ‐ (420,833.34) 9.50%

Equipment non‐capital ‐ ‐ 10,415.00 ‐ (10,415.00) Life cycle maintenance 200,000.00 420,776.14 ‐ ‐ 420,776.14 0.00%

Fire SCBA Breathing Apparatus 265,000.00 265,184.00 ‐ ‐ 265,184.00 0.00%

Driveways & Life Cycle Maint ‐ 252,590.75 ‐ ‐ 252,590.75 0.00%

Socastee fire renovation ‐ 971,750.00 ‐ ‐ 971,750.00 0.00%

Goretown Fire Station ‐ 1,104,000.00 ‐ ‐ 1,104,000.00 0.00%

Forestbrook fire relocation ‐ 3,236,524.76 ‐ ‐ 3,236,524.76 0.00%

University Fire Station ‐ 11,532.28 ‐ ‐ 11,532.28 0.00%

Longs Fire Station Rebuild ‐ 2,259,618.00 125.00 97,100.00 2,162,393.00 4.30%

Fire Training Center ‐ 94,616.78 ‐ ‐ 94,616.78 0.00%

Aynor Fire Rebuild ‐ 9,999.00 ‐ ‐ 9,999.00 0.00%

Total 338 Fire ‐ 8,161,591.71 (33,626.66) 97,100.00 8,098,118.37 0.78%

Total 11 Public Safety ‐ 36,117,792.20 189,968.65 3,652,296.90 32,275,526.65 10.64%

Transfer from general (226,000.00) (226,000.00) (37,666.66) ‐ (188,333.34) 16.67%

Little River projects (Dist 1) ‐ 110,549.51 ‐ ‐ 110,549.51 0.00%

Fiber relocation‐roadways 226,000.00 1,651,732.12 ‐ ‐ 1,651,732.12 0.00%

CF Hwy 31 Interchange ‐ 138,308.00 ‐ ‐ 138,308.00 0.00%

Total 501 Engineering ‐ 1,674,589.63 (37,666.66) ‐ 1,712,256.29 ‐2.25%

PW‐Land & buildings ‐ 165,000.00 ‐ ‐ 165,000.00 0.00%

Total 502 Public Works‐Maintenance ‐ 165,000.00 ‐ ‐ 165,000.00 0.00%

State‐Sunday alcohol sales (535,000.00) (535,000.00) ‐ ‐ (535,000.00) 0.00%

Transfer from recreation (750,000.00) (750,000.00) ‐ ‐ (750,000.00) 0.00%

Life cycle maintenance 750,000.00 1,457,764.53 7,422.40 148,055.00 1,302,287.13 10.67%

Sports Park Lighting (Tourism) 535,000.00 535,000.00 ‐ ‐ 535,000.00 0.00%

Equestrian center ‐ 20,000.00 ‐ ‐ 20,000.00 0.00%

Loris Recreation Parks ‐ 95,000.00 ‐ ‐ 95,000.00 0.00%

10 Oaks Huger Pk ‐ 169,249.28 ‐ ‐ 169,249.28 0.00%

Carolina Forest Recreation ‐ 122,324.94 ‐ ‐ 122,324.94 0.00%

Socastee Recreation ‐ 132,996.00 ‐ ‐ 132,996.00 0.00%

Hwy 22 Boat Landing ‐ 114,025.04 ‐ ‐ 114,025.04 0.00%

New Town Park ‐ 80,227.00 ‐ ‐ 80,227.00 0.00%

Green Sea Floyd Park ‐ 37,552.99 ‐ ‐ 37,552.99 0.00%

Cochran‐recreation projects ‐ 100,328.37 ‐ ‐ 100,328.37 0.00%

Simpson Creek Park ‐ 14,668.23 ‐ ‐ 14,668.23 0.00%

Boat landings ‐ 150,000.00 ‐ ‐ 150,000.00 0.00%

Total 505 Recreation ‐ 1,744,136.38 7,422.40 148,055.00 1,588,658.98 8.91%

of 69




Fleet Bldg Addition ‐ 26,570.59 ‐ ‐ 26,570.59 0.00%

Total 508 Fleet ‐ 26,570.59 ‐ ‐ 26,570.59 0.00%

Transfer from general (1,250,000.00) (1,250,000.00) ‐ ‐ (1,250,000.00) 0.00%

Life cycle maintenance 1,250,000.00 3,184,699.63 45,049.40 389,105.95 2,750,544.28 13.63%

Ultraviolet Light Filtering‐HV ‐ 542,970.61 ‐ ‐ 542,970.61 0.00%

Generator Replacements ‐ 21,027.18 ‐ ‐ 21,027.18 0.00%

Total 511 Maintenance ‐ 2,498,697.42 45,049.40 389,105.95 2,064,542.07 17.38%

Beach Equip Building ‐ 213,004.15 ‐ ‐ 213,004.15 0.00%

Total 513 Beach & Street Cleanup ‐ 213,004.15 ‐ ‐ 213,004.15 0.00%

Total 12 Infrastructure & Reg ‐ 6,321,998.17 14,805.14 537,160.95 5,770,032.08 8.73%

Revenue Total (7,500,250.00) (55,536,383.12) (49,208,282.97) ‐ (6,328,100.15)

Expense Total 7,500,250.00 55,536,383.12 1,106,358.55 5,583,292.73 48,846,731.84

Revenues Over Expenditures ‐$ ‐$ (48,101,924.42)$ 5,583,292.73$ 42,518,631.69$

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FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021July 955,598 955,275 985,038 1,048,404 1,108,955 1,143,039 1,144,358 1,169,091 1,164,806 897,837 (266,969) -22.92%August 720,899 684,783 826,709 871,787 844,871 827,716 887,910 907,240 954,582 703,464 (251,118) -26.31%Sept 504,896 591,767 574,377 599,513 706,316 736,540 692,321 590,716 646,902 Oct 423,102 404,677 434,470 479,206 465,121 453,098 549,633 556,725 584,801 Nov 308,316 313,625 326,990 360,434 374,974 421,354 423,598 439,833 459,755 Dec 286,391 299,958 333,666 341,751 378,790 418,325 403,956 419,685 427,941 Jan 240,108 251,676 269,513 293,480 318,345 331,905 323,491 377,761 403,411 Feb 278,637 285,636 307,125 335,571 352,143 372,770 396,045 396,198 372,489 Mar 433,268 458,199 456,963 485,630 568,190 536,419 587,687 599,423 316,627 Apr 542,321 511,823 573,483 591,915 587,077 705,706 684,139 705,072 230,482 May 517,418 549,655 586,581 614,746 631,869 663,000 691,692 736,815 554,796 June 824,602 831,630 894,504 954,964 953,182 1,016,330 1,084,467 1,078,415 848,118 Total for the Year 6,035,556 6,138,703 6,569,420 6,977,400 7,289,832 7,626,202 7,869,298 7,976,975 6,964,709 1,601,301 (518,087) -24.45%

YTD Totals 1,676,497 1,640,058 1,811,748 1,920,190 1,953,826 1,970,755 2,032,269 2,076,330 2,119,388 1,601,301 Highest individual month since inception is highlighted in yellow 129,671,449 136,636,158 138,237,459 Inception to Date

variance from prior year

dollars %

Hospitality 1% (Unincorporated Area Only)Fees on Accommodations, Prepared Foods, Beverages, and Admissions (Unincorporated Area only) Shown by month in which the sale took place

‐

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021

June

May

Apr

Mar

Feb

Jan

Dec

Nov

Oct

Sept

August

July

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FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021July 5,677,384 5,511,806 5,753,438 6,090,798 6,489,767 6,734,421 6,646,734 6,717,900 2,131,886 1,348,366 (783,520) -36.75%August 4,010,672 4,007,074 4,699,964 4,984,300 4,941,282 4,901,422 5,056,005 5,134,796 1,554,731 1,056,894 (497,837) -32.02%Sept 2,610,920 2,964,782 2,820,904 2,920,360 3,425,659 3,581,945 3,344,953 2,757,435 1,000,028 Oct 1,924,087 1,873,142 2,032,911 2,240,019 2,119,470 2,036,763 2,584,898 2,542,853 875,616 Nov 1,388,423 1,421,382 1,447,945 1,563,440 1,658,860 1,856,303 1,853,201 1,895,456 690,123 Dec 1,236,548 1,300,034 1,386,442 1,486,290 1,634,395 1,794,675 1,806,041 1,817,333 674,733 Jan 1,029,499 1,061,020 1,059,047 1,316,737 1,379,978 1,409,296 1,365,688 1,567,085 596,012 Feb 1,308,499 1,298,574 1,337,122 1,494,763 1,581,421 1,700,528 1,718,297 1,818,158 561,440 Mar 2,153,801 2,382,070 2,229,085 2,428,137 2,951,366 2,753,758 3,033,462 2,986,669 506,886 Apr 2,842,027 2,538,913 2,895,927 3,041,321 3,026,644 3,759,545 3,453,688 3,737,033 335,473 May 2,699,467 2,845,392 3,066,567 3,210,863 3,242,796 3,452,510 3,444,353 3,849,892 833,620 June 4,642,688 4,720,756 4,835,586 5,245,493 5,239,363 5,604,418 5,864,846 6,030,521 1,274,020 Total for the Year 31,524,015 31,924,945 33,564,937 36,022,521 37,691,002 39,585,583 40,172,166 40,855,130 11,034,570 2,405,260 (1,281,357) -34.76%YTD Totals 9,688,055 9,518,880 10,453,402 11,075,098 11,431,049 11,635,843 11,702,739 11,852,696 3,686,617 2,405,260 Highest individual month since inception is highlighted in yellow 647,160,948 658,195,517 660,600,777

11/2% HOSPITALITY FEE REVENUEFees on Accommodations, Prepared Foods, Beverages, and Admissions (County-wide) Shown by month in which the sale took place

Inception to Date

dollars

variance from prior year

%

‐

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000


June

May

Apr

Mar

Feb

Jan

Dec

Nov

Oct

Sept

August

July

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FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 dollars % July 216,443 214,425 228,395 241,406 253,560 262,440 254,995 256,595 238,103 191,357 (46,747) -19.63%August 147,473 137,466 169,981 182,872 169,544 158,109 171,207 183,206 180,209 127,903 (52,305) -29.02%Sept 89,053 110,073 107,427 115,379 145,567 155,455 136,381 117,728 120,528 Oct 52,612 44,802 51,478 61,659 54,459 55,291 67,835 66,521 71,201 Nov 29,458 29,266 31,529 35,436 36,299 44,157 40,508 41,951 41,923 Dec 26,006 27,476 33,582 35,754 40,103 46,681 38,055 35,751 36,735 Jan 16,282 15,558 26,314 20,007 25,947 23,547 20,638 27,692 27,512 Feb 23,018 23,550 31,598 31,067 32,008 32,526 38,816 32,006 29,054 Mar 46,898 50,145 53,326 55,900 73,143 67,015 71,151 65,911 29,545 Apr 72,499 64,493 78,727 78,333 72,695 100,461 90,704 93,461 8,186 May 73,916 81,089 94,444 94,751 95,936 97,636 101,227 108,891 70,173 June 180,393 178,370 200,918 216,857 212,296 222,038 251,072 232,200 177,687 Total for the Year 974,052 976,715 1,107,719 1,169,420 1,211,555 1,265,356 1,282,589 1,261,913 1,030,856 319,260 (99,052) -23.68%YTD Totals 363,917 351,891 398,376 424,278 423,104 420,550 426,203 439,801 418,312 319,260 Highest individual month since inception is highlighted in yellow 17,538,461 18,569,317 18,888,576 Inception to Date

Local Accommodations Tax (½% in the unincorporated areas) Shown by month in which the sale took place variance from prior year

‐

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000


June

May

Apr

Mar

Feb

Jan

Dec

Nov

Oct

Sept

August

July

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* FY 2012 * FY 2013 FY 2014 FY 2015 ** FY 2016 ** FY 2017 ** FY 2018 ** FY 2019 ** FY 2020 ** FY 2021 dollars % Jun, Jul, Aug 2,049,416 2,167,105 2,126,110 2,010,686 1,814,377 1,923,006 1,990,959 2,087,325 2,038,194 Sept, Oct, Nov 586,693 585,562 467,042 600,975 557,168 578,502 630,998 601,931 652,763 Dec, Jan, Feb 220,772 429,458 173,429 124,173 378,739 238,720 243,033 276,949 280,061 Mar, Apr, May 1,041,322 678,224 1,367,922 1,153,711 1,276,040 1,378,338 1,387,023 1,449,600 834,085 Total for the Year 3,898,203 3,860,349 4,134,504 3,889,546 4,026,325 4,118,566 4,252,014 4,415,805 3,805,103 - - #DIV/0!YTD Totals - - - - - - - - - - Highest individual month since inception is highlighted in yellow 58,213,188 62,018,291 62,018,291

Qtr 1 and 2 only 2,636,108$ 2,752,667$ 2,593,152$ 2,611,661$ 2,371,546$ 2,501,507$ 2,621,957$ 2,689,256$ 2,690,957$ -$ % of total for yr 67.62% 71.31% 62.72% 67.15% 58.90% 60.74% 61.66% 60.90% 70.72% #DIV/0!

Qtr 1,2 and 3 only 2,856,881$ 3,182,124$ 2,766,581$ 2,735,835$ 2,750,285$ 2,740,228$ 2,864,990$ 2,966,205$ 2,971,018$ -$ % of total for yr 73.29% 82.43% 66.91% 70.34% 68.31% 66.53% 67.38% 67.17% 78.08% #DIV/0!

Inception to Date

County Quarterly Receipts from the State for State ATAX Distributions variance from prior year

‐

500,000

1,000,000

1,500,000

2,000,000

2,500,000

* FY 2012 * FY 2013 FY 2014 FY 2015 ** FY 2016 ** FY 2017 ** FY 2018 ** FY 2019 ** FY 2020

Jun, Jul, Aug

Sept, Oct, Nov

Dec, Jan, Feb

Mar, Apr, May

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HORRY COUNTY DEBT

Debt Issue Total Interest Cost Original Amt Balance as of 06/30/20

Balance as of 08/31/20

General Debt Service MillageG.O. Bonds of 2010 (Series B) dated June 3 for $12.02 million with interest at 2.5% to 4.0% - Series 2001 A&B Refunding - S.S. Complex, Libraries & Court House

2.6180% $12,020,000 $1,575,000 $1,575,000

GO Bonds of 2015 (Series A) dated Dec 4 for $15.41 million with interest at 1.92% - Series2005A Refunding for Government & Justice Center

1.9200% $15,410,000 $5,570,000 $5,570,000

G.O. Bonds of 2015 (Series B) dated April 30 for $4.774 M with interest at 1.56% - Series 2007 Refunding

1.5600% $4,774,000 $1,963,000 $1,963,000

G.O. Bonds of 2015 (Series C) dated April 30 for $24.7 M with interest at 1.77% - Series 2008 Refunding 1.7700% $24,726,000 $19,278,000 $19,278,000

G.O. Bonds of 2016 (Series B) dated November 16 for $6.985M with interest at 1.68% - Series 2009B Refunding - Recreation and Library

1.6800% $6,985,000 $6,985,000 $6,985,000

G.O. Bonds of 2020 (Series A) dated March 11 for $18.8M with interest at 1.19% - Emergency Operations Center

1.1900% $18,800,000 $18,800,000 $18,800,000

$54,171,000Special Purpose District (District Millage)

2010 GO Bonds, 2001 (Series A&B) Refunding 2.6180% $1,670,000 $215,000 $215,000

2011 GO Bonds, 2004 (Series B) Refunding 2.6200% $2,100,000 $935,000 $935,000

$1,150,000Fire GO Bonds (Fire Millage)

G.O. Bonds of 2011 (Series A) dated December 6 for $6.64M with interest at 2% to 4% - Series 2004A Refunding - Fire Protection District

2.0508% $6,640,000 $2,015,000 $2,015,000

G.O. Bonds of 2016 (Series A) dated November 15 for $3M with interest at 2.19% - Fire Protection District 2.1900% $3,000,000 $2,020,000 $2,020,000

G.O. Bonds of 2020 (Series B) dated March 11 for $2.1M with interest at 1.22% - Fire Protection District 1.2200% $2,100,000 $2,100,000 $2,100,000

$6,135,000$61,456,000

Airport Revenue - Airport Improvements $60,590,000 $52,520,000 $52,520,000

Fire Apparatus - 2015 2.0290% $7,750,000 $3,487,500 $3,487,500

15 Motorola Lease 2.1150% $3,921,747 $1,140,158 $1,140,158

Fire Apparatus - 2016 1.7400% $5,500,000 $3,300,000 $3,300,000

Capitalized leases $17,171,747 $7,927,658 $7,927,658

TOTAL BONDS OUTSTANDING RELATING TO LEGAL DEBT MARGIN

TOTAL SPECIAL PURPOSE/TAX DISTRICT BONDS OUTSTANDING

TOTAL FIRE PROTECTION BONDS OUTSTANDINGTOTAL GENERAL OBLIGATION BONDS OUTSTANDING

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Original Amount

Balance - July 1, 2020

Current Balance

Reserve Balance

Projected Revenue

Available Funding

Debt Service Coverage

% Repaid in 10 Yrs

Remaining Term (Yrs)

Weighted Average Maturity

Interest Rate

Bonds & NotesGeneral Obligation Bonds 82,715,000 54,171,000 54,171,000 11,694,214 12,353,784 24,047,998 13,935,558 1.73 96.9% 10.00 4.24 1.5807%

Higher Ed Commission 1,670,000 215,000 215,000 - 223,600 223,600 223,600 1.00 100.0% 1.00 1.04 2.6180%

HGTC 2,100,000 935,000 935,000 - 253,050 253,050 253,050 1.00 100.0% 4.00 3.14 2.6200%

Fire Fund 11,740,000 6,135,000 6,135,000 - 897,938 897,938 1,196,738 0.75 91.4% 11.00 5.04 1.9992%

Total Bonds & Notes 98,225,000 61,456,000 61,456,000 11,694,214 13,728,372 25,422,586 15,608,946 1.63 94.0% 13.00 4.14 1.6419%

Total Capital Leases 17,171,747 7,927,658 7,927,658 2,073,308 2,073,308 1.00 100.0% 6.00 3.23 2.0312%

OtherOPEB 42,084,118 42,084,118 Pension Liability 202,932,425 202,932,425 Compensated Absences 13,405,953 13,405,953 COVID19 Leave 1,778,650 1,778,650 Total Other 260,201,146 258,422,496

Legal Debt MarginAssessed Value 2,581,004,031 Debt Limit (8%) 206,480,322 Internal Limit (75% of Statutory Debt Limit) 154,860,242 G.O. Bonds Outstanding 54,171,000 Available Capacity 100,689,242

Balance as of 08/31/20Summary of Major LiabilitiesHorry County, South Carolina

FY 2020

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ADMINISTRATOR’S CONTINGNECY

Period Description AmountFY 2021 Budget 150,000.00$

1st Quarter -

TOTAL SPENT: -$

FY 2021 Balance 150,000.00$

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County Council Briefing Memorandum Horry County, South Carolina

Date: October 5, 2020 From: Robbie Jordan, Finance Director Division: Administration Division Cleared By: Steve Gosnell, County Administrator Melanie Gruber, Manager – Budget Re: Administrator’s Contingency Account ISSUE Briefing on the use of funds from the Administrator’s Contingency Account during FY 2021. BACKGROUND The County’s Financial Policy requires reporting on the use of the General Fund Contingency Account. The table below provides amounts used during the FY2021 budget year for the period July 1, 2020 to June 30, 2021.

Excerpt from the Financial Policies: General Fund Emergency Contingency. Administration understands that in order to avoid financial instability, continuing requirements cannot increase faster than continuing revenues and therefore an emergency contingency account in the General Fund shall be established each fiscal year during the budget process. The account will be funded at a level consistent with prior year trends and based on current year needs. Expenditures from the General Fund Contingency Account shall be limited to the following:

(a) "One-time only" allocations. (b) Emergency situations which, if left unattended, will jeopardize the health and safety of

the community. (c) Unanticipated expenditures that are necessary to keep previous public commitments or

fulfill a legislative or contractual mandate or can be demonstrated to result in significant administrative or programmatic efficiencies that cannot be covered by existing appropriations.

Period Description AmountFY 2021 Budget 150,000.00$

1st Quarter -

TOTAL SPENT: -$

FY 2021 Balance 150,000.00$

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COUNTY OF HORRY ) RESOLUTION R- -20 STATE OF SOUTH CAROLINA )

A RESOLUTION TO AWARD HORRY COUNTY HOME CONSORTIUM FUNDING WHEREAS, Horry County is designated the participating jurisdiction for the Horry County HOME Consortium, an inter-governmental entity representing jurisdictions within Horry, Georgetown, and Williamsburg counties, excluding the local jurisdictions of Briarcliffe Acres, North Myrtle Beach, Surfside Beach, and Pawleys Island, and is responsible for the administration of the HOME Investment Partnerships Program (HOME); WHEREAS, Horry County has conducted a solicitation for eligible homeowner and tenant based rental assistance projects for utilization of HUD HOME funds for the 2020-2021 Program Year; and WHEREAS, the Project Review Committee has developed a recommendation for funding for the project solicitation round. NOW, THEREFORE, BE IT RESOLVED, that the Horry County Council hereby awards HOME funding for the following activity: Habitat for Humanity of Horry County – Hope’s Crossing: $150,000.00 AND IT IS SO RESOLVED this 17th day of November, 2020.

HORRY COUNTY COUNCIL

___________________________ Johnny Gardner, Chairman

Harold G. Worley, District 1 Bill Howard, District 2 Dennis DiSabato, District 3 Gary Loftus, District 4 Tyler Servant, District 5 Cam Crawford, District 6

Orton Bellamy, District 7 Johnny Vaught, District 8 W. Paul Prince, District 9 Danny Hardee, District 10 Al Allen, District 11

Attest: ______________________________ Patricia S. Hartley, Clerk to Council

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ANNUAL ACTION PLAN 2019-2020 BUDGET

ENTITY Detailed Project Description AMOUNT HORRY COUNTY HOME CONSORTIUM Homeowner Housing Development $300,000 Habitat for Humanity of Horry County Hope’s Crossing $150,000

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County Council Decision Memorandum Horry County, South Carolina

Date: October 12, 2020 From: Courtney Frappaolo, Community Development Director Division: Administration Cleared By: Barry Spivey, Assistant County Administrator RE: 2019-2020 Proposed HOME Funding Award ISSUE The Horry County HOME Consortium recently released a solicitation for Homeowner and Tenant Based Rental Assistance (TBRA) projects. Staff have reviewed the received applications and the Project Review Committee has developed a recommendation for awards for the funding solicitation. BACKGROUND Horry County serves as the Participating Jurisdiction for the Horry County HOME Consortium. The Horry County HOME Consortium is an intergovernmental entity representing jurisdictions within Horry, Georgetown, and Williamsburg counties, excluding the local jurisdictions of Briarcliffe Acres, North Myrtle Beach, Surfside Beach, and Pawleys Island. Horry County Council is the governing body for the Horry County HOME Consortium and is responsible for authorizing grant related actions. This responsibility includes the approval of HOME funding awards. The 2019-2020 budget includes an allocation for $300,000 for homeowner housing development activities. Due to changes in the commitment deadlines for the HOME Program, specific activities were to be determined at a later date. Subsequently, staff conducted a solicitation for eligible project proposals. Horry County HOME Consortium released a request for Homeowner and Tenant Based Rental Assistance projects on September 3, 2020. Applications for HOME funding were due on September 30, 2020. Review of the HOME program applications was completed pursuant to the policies and procedures and included staff review. Staff examined the received applications for conformance with the solicitation criteria, financial feasibility, and alignment with Consolidated Plan goals. The Project Review Committee, consisting of representatives from Georgetown, Horry, and Williamsburg Counties, as well as the Cities of Conway and Myrtle Beach, provided a recommendation for awards for the HOME funding round. Three applications for HOME funding were received, of which one application was recommended for funding at this time:

1) Habitat for Humanity of Horry County: $150,000 for new construction of three (3) single family residential units for homeownership.

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Applicant

Habitat for Humanity of Georgetown County

Habitat for Humanity of Horry County

His Hands of Horry County

Project Name Habitat on Hawkins Street Hope's Crossing Rehab Assistance

Community City of Georgetown Conway (Horry County) Horry County

Type of Activity Homeowner New Construction

Homeowner New Construction

Owner-Occupied Rehabilitation

Units Proposed 2 3 8

Cost per Unit (HOME) $50,000 $50,000 $25,000

HOME funds requested $100,000 $150,000 $200,000

Total Project Cost $200,000 $300,000 $226,000

Match % 100.00% 100.00% 13.00%

(Match Amount/HOME Request)

Technical Review Funding Recommendations:

HOLD $150,000 3 units HOLD

Total Home Investment: $150,000

Total Non-HOME Leveraged: $150,000

Total Housing Units Produced: 3 The recommended project consists of the new construction of three single family residences for homeownership in the Hope’s Crossing community of Conway, located in unincorporated Horry County. HOME funds will be leveraged with $150,000 in private donations and volunteer labor to construct the units for ownership by eligible low-income households. The applications received from His Hands of Horry County and Habitat for Humanity of Georgetown County are not recommended for action at this time due to issues with match and funding commitments. Staff will work with the applicants to address these issues prior to the next funding round. In order to assist the timeliness of reporting, homeowner and TBRA applications will be accepted through semiannual requests for proposals. The next solicitation is scheduled for March 2021.

RECOMMENDATION Community Development staff recommend approval of the proposed HOME funding award for Habitat of Humanity of Horry County in the amount of $150,000.

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COUNTY OF HORRY ) RESOLUTION R- -20 STATE OF SOUTH CAROLINA )

A RESOLUTION AUTHORIZING THE COUNTY ADMINISTRATOR TO SUBMIT

AMENDMENTS TO THE US DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 2019 -2020 ANNUAL ACTION PLAN TO ALLOCATE SUPPLEMENTAL FUNDS TOWARD

COMMUNITY DEVELOPMENT BLOCK GRANT COVID-19 (CDBG-CV2)

WHEREAS, the U.S. Department of Housing and Urban Development (HUD) has allocated secondary supplemental Community Development Block Grant COVID-19 (CDBG-CV2) Program funds in the amount of $2,263,011 to Horry County to respond to the COVID-19 pandemic; and WHEREAS, the CDBG-CV2 funds are authorized by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Public Law 116-136, and are to be used to prevent, prepare for, and respond to the coronavirus pandemic (COVID-19); and WHEREAS, CDBG-CV2 funding will provide small business technical assistance, small business direct assistance, public services, rent/mortgage/utility assistance, and administration to prepare for, prevent, and respond to the Coronavirus. NOW, THEREFORE, BE IT RESOLVED, that Horry County Council adopts the revisions to the 2019-2020 Annual Action Plan for the Community Development Block Grant COVID-19 supplemental funding.

Project Category Budget Small Business Technical Assistance $300,000.00 Small Business Direct Assistance $800,000.00 Public Services $150,000.00 Rent/Mortgage/Utility Assistance $107,810.00 Myrtle Beach Small Business Technical Assistance $100,000.00 Myrtle Beach Small Business Direct Assistance $352,601.00 Horry County Administration $452,600.00 TOTAL $2,263,011.00

AND IT IS SO RESOLVED this 17th day of November, 2020.


________________________________ Johnny Gardner, Chairman



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County Council Decision Memorandum Horry County, South Carolina

Date: October 15, 2020 From: Courtney Frappaolo, Community Development Director Division: Administration Cleared By: Barry Spivey, Assistant County Administrator RE: CDBG-CV2 Action Plan ISSUE The U.S. Department of Housing and Urban Development (HUD) has allocated supplemental Community Development Block Grant (CDBG-CV2) Program funds in the amount of $2,263,011 to Horry County to respond to the COVID-19 pandemic. The CDBG-CV2 funds are authorized by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Public Law 116-136, and are to be used to prevent, prepare for, and respond to the coronavirus pandemic (COVID-19) . BACKGROUND The U.S. Department of Housing and Urban Development (HUD) has allocated supplemental Community Development Block Grant (CDBG) Program funds in the amount of $2,263,011 to Horry County to respond to the COVID-19 pandemic. Earlier this year, the County received an initial tranche of funding in the amount of $1,159,107. The initial CDBG-CV budget was approved by the County Council based on the recommendation of the Welcome Back committee with the goal of assisting small businesses, while keeping each HUD eligible funding category available including rent and utility assistance, public services through the work of not for profits, and public facility improvements.As HUD guidance has matured and State resources have been allocated, assistance to small businesses has emerged as an eligible local funding priority. Horry County will utilize the CDBG-CV2 funds to provide small business technical assistance, small business direct assistance, public services, rent/mortgage/utility assistance, and administration to prepare for, prevent, and respond to the Coronavirus. Funds will be used for small business technical and direct assistance to assist small businesses with navigating available recovery funding opportunities and to provide operating assistance. Funds will also be utilized for public services to respond to the pandemic and facilitate recovery. Rent, mortgage, and utility assistance will be made available to qualified households. The City of Myrtle Beach will utilize CDBG-CV funds to respond to the pandemic through projects that will provide small business assistance. Funds will also be used to administer the program.

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2020 CDBG-CV2 Program Budget Project Category Budget Small Business Technical Assistance $300,000.00 Small Business Direct Assistance $800,000.00 Public Services $150,000.00 Rent/Mortgage/Utility Assistance $107,810.00 Myrtle Beach Small Business Technical Assistance $100,000.00 Myrtle Beach Small Business Direct Assistance $352,601.00 Horry County Administration $452,600.00 TOTAL $2,263,011.00

The CARES Act provides that CDBG-CV2 funds be implemented through a substantial amendment to the 2019 Annual Action Plan. Horry County will hold a public comment period from October 16, 2020 through October 22, 2020. Horry County will hold a virtual public hearing on October 21, 2020 at 3 pm. Constituents may participate in the virtual public hearing by calling (843) 915-5604 at the time of the hearing. A video and slides detailing the amendment will be posted prior to the hearing on the County website. Written comments may be submitted to the Horry County Community Development office, 128-B Professional Park Drive, Conway, SC 29526, between 9 AM and 5 PM during the public comment period. Comments may also be emailed to [email protected] during the public comment period. RECOMMENDATION Staff recommend that the administration committee recommend that the County Council approve the Community Development Block Grant COVID-19 (CDBG-CV2) Action Plan.

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mailto:[email protected]

COUNTY OF HORRY ) ) RESOLUTION R-__-20 STATE OF SOUTH CAROLINA ) A RESOLUTION TO SUSPEND THE MAXIMUM ACCUMULATION CAP OF VACATION LEAVE. WHEREAS, Horry County Council recognizes the extraordinary challenges the COVID-19 pandemic presented to Horry County operations; and WHEREAS, Horry County recognizes that Horry County employees responded to those challenges by, among other things, forgoing the use of vacation leave where possible; and NOW, THEREFORE, BE IT RESOLVED that Horry County Council approves the suspension of the maximum accumulation cap for vacation leave through December 31, 2021. AND IT IS SO RESOLVED this ____ day of _______, 2020.


___________________________ Johnny Gardner, Chairman



Attest: ______________________________ Patricia S. Hartley, Clerk to Council

Horry County Council Decision Memorandum

Date: October 26, 2020 From: Barry Spivey, Assistant County Administrator Division: Administration Division Cleared By: Steve Gosnell, County Administrator

Randy Webster, Assistant County Administrator David Gilreath, Assistant County Administrator Scott Vanmoppes, Department of Airports Director Patrick Owens, Human Resources Director

Committee: Administration Committee Re: Maximum Accumulation Cap of Vacation Leave ISSUE Establish a date for the sunset of the suspension of the maximum accumulation cap for vacation leave. BACKGROUND In March 2020 at the beginning of the COVID-19 Pandemic, Horry County took steps to suspend the maximum accumulation cap for vacation leave. This suspension protected employees from losing earned vacation benefits due to the extraordinary service demands placed on local governments to enforce new regulations, modify operating hours, and adapt new services needed in response to the pandemic. Elective leave requests for many employees were delayed during this period. To date, 506 employees have earned a total of 23,848 hours in excess of the vacation cap. Public Safety employees total 69.77% of the excess hours. Horry County would not have sustained existing service levels during this pandemic without numerous employees going above and beyond. And in numerous cases, delaying vacation with the comfort and assurance they would not be penalized for their extra efforts. The original action to suspend the vacation cap did not include a termination or sunset as the length of the pandemic was not originally known. However, to give employees and departments sufficient time to provide the earned vacation benefit to their employees in a proactive, planned manner that will not reduce existing service levels, it is recommended to establish a prospective future sunset date of December 31, 2021. The sunset date can be extended if the pandemic continues into calendar year 2021 and operations warrant additional time for use of vacation hours in excess of the cap. RECOMMENDATION Staff recommends approval of December 31, 2021 as the sunset date for the suspension of the maximum accumulation cap for vacation leave.

Council Member Expenses

September 2020

Member Date Amount Vendor Purpose Acct

Balance

Gardner 20,805.50 Worley 27,134.81 Howard 13,946.64 DiSabato 28,425.48 Loftus 9,871.90 Servant 19,495.59 Crawford 27,659.54 Bellamy 9,398.05 Vaught 9/25 68.63 Famous Toastery Lunch w/Cam Crawford & potential board appointee 14,115.23 Prince 11,929.90 Hardee 29,436.00 Allen 17,073.25

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