052019 Study Session Mins Adopted North v0000��
Aug usta
*,/
South Carolina's Riuerfront
MINUTES OF MAY 20. 2019
Robert A. Pettit, Mayor
J Robert Brooks, Councilmember
Pat C. Carpenter, Councilmember
Fletcher L. Dickert, Councilmember
David W. McGhee, Councilmember
Eric H Presnell, Councilmember
Kevin W Toole, Councilmember
ORDER OF BUSINESS
The study session for the City Council meeting of the City of North Augusta of May 20, 2019,
having been duly publicized, was called to order by Mayor Pettit at 6:03 p.m. in the Council
Conference room on the third floor of the Municipal Center and adjourned at 6:48 p.m.
Per Section 30-4-80(e) notice of the meetings by email was sent out to the current maintained
"Agenda Mailout" list consisting of news media outlets and individuals or companies requesting
notification. Notice of the meetings was also posted on the outside doors of the Municipal Center,
the main bulletin board of the Municipal Center located on the first floor, and the City of North
Augusta website.
Members present were Mayor Pettit and Councilmembers Brooks,Dickert,McGhee,Presnell,and
Toole. Councilmember Carpenter was absent.
Also in attendance were B. Todd Glover, City Administrator; Kelly F. Zier, City Attorney;
Cammie T. Hayes, Director of Finance; Richard L. Meyer, Director of Parks, Recreation, &
Tourism; John C. Thomas, Director of Public Safety; Thomas C. Zeaser, Director of Engineering
and Public Works; Lillian E. (Libby) Hodges, Director of Planning and Development; J. D.
McCauley,Manager of Human Resources; and Sharon Lamar,City Clerk. Members of the public
and media were also in attendance.
ITEM 1 CITY COUNCIL AGENDA: Items on the May 20, 2019 Council Agenda —
Council Discussion
Council reviewed the items scheduled for the May 20, 2019 meeting.
Minutes of Study Session of May 20,2019
ITEM 2 FINANCE: Audit — Fiscal Year Ending December 31, 2018 — Council
Discussion
Director of Finance, Carmine Hayes,provided Council with information related to
the status of the FY 2018 financial audit. A draft copy of the City's fund financial
statements was emailed previously to Council with these notes:
"A few things to note during your review of these statements:
1) Pages 1 and 2 represent all of our governmental funds. The General Fund is
the operating fund for all general government functions to include administration
and finance,public safety. PRT, public works, etc. The estimated General Fund
surplus for 2018 is $825,129. The North Augusta Public Facilities Corporation
Fund represents a portion of the Riverside Village project and is included in our
financial statements as a component unit.
2) Page 3 is the General Fund summary. Both revenue and expenditures were
over budget. The main reason expenditures reflect being over budget is due to
purchases of capital items such as vehicles and equipment. We budget lease
purchase payments every year since that is how we fund capital item purchases
but fund financial statements require us to report them as capital outlay
expenditures. The non-budgeted transfer out represents the 2017 surplus transfer
to the Capital Projects Fund.
3)Pages 4-6 are our business type funds which include utilities, sanitation,
stormwater and the savannah bluff lock and dam. We serve as the treasurer of the
lock and dam fund but decisions are made by the consortium. The sanitation fund
reflects a decrease in net position due to accounting for depreciation of capital
assets.
4) Pages 7-31 provide detail for the financial summaries on pages 1-6.
5) Page 32 is a required state schedule:"
(See ATTACHMENT#2 for a copy of the draft fund financial statements.) Due
to scheduling conflicts, a representative from the auditing firm, Cherry Bekaert,
was not available to present to Council. Ms. Hayes stated that the audit process
began March 2019 and will wrap up June 2019. The audit shows no issues of
concern or non-compliance. A finalized report will be placed on the City's
website once the report is issued. The City will be applying for the Certificate of
Achievement for Excellence in Financial Reporting(CAFR)from the
Government Finance Officers Association for the 37" consecutive year. The City
of North Augusta is tied for first place for this achievement with one other city in
the State of South Carolina.
ITEM 3 PLANNING & DEVELOPMENT: Wavfinding Design Options — Council
Discussion
Director of Planning and Development, Libby Hodges, presented wayfinding
design options from KMA Design for Council's consideration and discussion. The
designs were a result of survey responses of citizens from April 16, 2019 to May
10,2019. KMA submitted five design options. (See ATTACHMENT #3 for the
design options.) Councilmembers shared candidly of their personal "likes" and
Minutes of Study Session of May 20,2019
"dislikes." The conversation included discussion of colors, materials, visibility,
etc. Ms. Hodges explained the need for feedback from Council for wayfinding
designations. She will take the ideas and concerns expressed by Council back to
KMA Design. Council should expect additional options to review in the new future
that will reflect its input.
COUNCIL COMMENTS:
City Attorney, Kelly Zier, responded to Council's request at the last Study
Session/Council Meeting to review State law to determine what would be required
for the City to change its method of electing Mayor and Council from a partisan
method to a nonpartisan method. (See ATTACHMENT CC for Mr. Zier's letter
to Council) According to a 2014 Attorney General opinion, Mayor and Council
can approve an ordinance to change the election method. If an ordinance is
approved, it would become effective at the next General Municipal Election.
Council will revisit and discuss this matter at a later meeting.
Councilmember Brooks suggested that Council renew the practice of department
director updates to Council on the status of current projects. City Administrator
Glover referred Council to the current City website. The "Quick Links" options
offers information on current projects.
Councilmember Dickert asked the status of hiring an Assistant City Administrator.
Glover responded the process as yielded three viable candidates for consideration.
Mayor Pettit shared that he will be mindful to read aloud pending resolutions and
ordinances at future Council meetings for public information.
Councilmember Dickert asked about the status of the Public Safety Headquarters.
Mayor Pettit stated that there will be further discussion at the June 17 Study Session
and Council meeting. The mayor committed to providing Council with a timeline
and schedule for this project moving forward.
There being no further business, Council adjourned the meeting at 6:48 p.m.
APPROVED THIS 3rd DAY OF Respectfully submitted,
JUNE, 2019. 1 L . . Spm
Sharon Lamar
David W. McGhee, Mayor Pro Tempore City Clerk
ATTACHMENT #2
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF FINES, ASSESSMENTS, AND SURCHARGES
GENERALFUND
YEAR ENDED DECEMBER 31, 2018
Court Fines 8 Assessments:
Court fines collected $ 808,339
Court fines retained by City 385,504
Court fines remitted to State Treasurer $ 422,835
Court Surcharges and Assessments:
Court surcharges collected and retained $ 6,085
Assessments retained by City 35,013
Court surcharges and assessments retained for Victim Services $ 41,098
Victim Services:
Court assessments allocated to Victim Services $ 35,013
Court surcharges allocated to Victim Services 6,085
Funds allocated to Victim Services 41,098
Victim Services Expenditures 37,493
Funds Allocated to Victim Services in Excess of Victim Services Expenditures 3,605
Funds available for carryforward -beginning of year 107,443
Funds available for carryforward-end of year $ 111,048
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF OPERATING EXPENSES - BUDGETED AND ACTUAL
ENTERPRISE FUND - STORMWATER UTILITY FUND
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Stormwater Operations:
Personal services:
Salaries and wages $ 341,939 $ 346,617 $ 4,678
Overtime pay 1,800 2,095 295
FICA 26,312 25,390 (922)
Employee retirement 48,330 73,155 24,825
Employee insurance 37,740 38,489 749
Workers' compensation 8,550 5,427 (3,123)
Operating expenses:
General supplies 1,400 860 (540)
Dues/training 4,425 1,820 (2,605)
Auto operating 7,900 4,963 (2,937)
Data processing 29,300 31,741 2,441
Contracts and repairs 7,340 2,618 (4,722)
Uniforms and clothing 2,000 1,774 (226)
Advertising 3,000 2,812 (188)
Professional services 23,426 20,868 (2,558)
Special department supplies 7,191 4,365 (2,826)
Insurance 6,875 6,819 (56)
Leases 10,010 - (10,010)
Drainage projects 213,258 - (213,258)
Total Stormwater Operations 780,796 569,813 (210,983)
Depreciation - 91,457 91,457
Total Operating Expenses $ 780,796 $ 661,270 $ (119,526)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENSES - BUDGETED AND ACTUAL
ENTERPRISE FUND - STORMWATER UTILITY FUND
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Operating Revenues:
Stormwater utility fees $ 770,000 $ 782,958 $ 12,958
Other 6,831 17,425 10,594
Total Operating Revenues 776,831 800,383 23,552
Operating Expenses:
Stormwater operations 780,796 569,813 (210,983)
Depreciation - 91,457 91,457
Total Operating Expenses 780,796 661,270 (119,526)
Nonoperating Revenues(Expenses):
Interest earnings 3,965 16,481 12,516
Interest expense and fiscal charges - (717) (717)
Total Nonoperating Revenues 3,965 15,764 11,799
Income before contributions - 154,877 154,877
Contributions 368,798 368,798
Change in net position $ $ 523,675 $ 523,675
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF OPERATING EXPENSES - BUDGETED AND ACTUAL
ENTERPRISE FUND - SANITATION SERVICES
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Material Recovery Facility:
Personal services:
Salaries and wages 383,080 358,450 (24,630)
Overtime pay 17,193 14,267 (2,926)
FICA 30,621 28,839 (1,782)
Employee retirement 56,278 84,930 28,652
Employee insurance 63,750 64,053 303
Workers' compensation 12,500 8,819 (3,681)
Operating expenses.
General supplies 1,515 1,519 4
Dues/training 980 409 (571)
Auto operating 87,897 107,161 19,264
Utility services 17,147 18,825 1,678
Contracts and repairs 74,979 149,854 74,875
Building material 1,450 561 (889)
Recycling expenses 45,493 19,968 (25,525)
Uniforms and clothing 4,067 4,067 -
Professional services 175,694 180,698 5,004
Special department supplies 401,787 419,595 17,808
Leases 101,006 - (101,006)
Small equipment 184,300 - (184,300)
Insurance 21,500 21,325 (175)
Total Material Recovery Facility 1,681,237 1,483,340 (197,897)
Depreciation - 623,319 623,319
Total Operating Expenses $ 4,313,674 $ 4,610,725 $ 297,051
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF OPERATING EXPENSES - BUDGETED AND ACTUAL
ENTERPRISE FUND - SANITATION SERVICES
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Sanitation Operations:
Personal services:
Salaries and wages $ 1,180,479 $ 1,102,697 $ (77,782)
Overtime pay 13,621 20,232 6,611
FICA 91,449 81,979 (9,470)
Employee retirement 169,347 254,322 84,975
Employee insurance 203,304 204,052 748
Workers'compensation 33,700 48,855 15,155
Operating expenses:
General supplies 2,038 1,488 (550)
Dues/training 3,342 3,026 (316)
Auto operating 334,171 381,775 47,604
Utility services 21,680 32,530 10,850
Data processing 10,600 14,314 3,714
Contracts and repairs 27,325 42,450 15,125
Uniforms and clothing 10,460 8,754 (1,706)
Advertising 2,100 284 (1,816)
Professional services 12,350 10,723 (1,627)
Special department supplies 242,664 265,677 23,013
Judgments/settlements - 1,500 1,500
Leases 244,157 - (244,157)
Insurance 29,650 29,408 (242)
Total Sanitation Operations 2,632,437 2,504,066 (128,371)
(continued)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENSES - BUDGETED AND ACTUAL
ENTERPRISE FUND - SANITATION SERVICES
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Operating Revenues:
Sanitation service fees $ 3,279,300 $ 3,331,802 $ 52,502
Recycling fees 770,600 822,723 52,123
Sale of recyclables 348,000 201,163 (146,837)
Other 69,258 261,677 192,419
Total Operating Revenues 4,467,158 4,617,365 150,207
Operating Expenses:
Sanitation operations 2,632,437 2,504,066 (128,371)
Material recovery facility 1,681,237 1,483,340 (197,897)
Depreciation - 623,319 623,319
Total Operating Expenses 4,313,674 4,610,725 297,051
Nonoperating Revenues(Expenses):
Intergovernmental 49,000 67,156 18,156
Interest income 12,000 43,012 31,012
Interest earnings - (14,211) (14,211)
Gain on disposal of assets 44,950 44,950
Total Nonoperating Revenues 61,000 140,907 79,907
Income before transfers 214,484 147,547 (66,937)
Transfers out (214,484) (214,484) -
Change in net position $ - $ (66,937) _L__166,937L
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF OPERATING EXPENSES - BUDGETED AND ACTUAL
ENTERPRISE FUND - WATER AND WASTEWATER SYSTEM
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Water Production and Treatment(continued):
Operating expenses(continued):
Uniforms and clothing 3,320 3,053 (267)
Professional services 105,086 98,013 (7,073)
ACPSA treatment charges 4,500 1,930 (2,570)
Special department supplies 166,854 167,519 665
Insurance 12,500 12,398 (102)
Leases 3,585 - (3,585)
Small equipment 10,200 - (10,200)
Total Water Production and Treatment 1,539,554 1,478,577 (60,977)
Wastewater Operations and Maintenance:
Personal services:
Salaries and wages 454,136 427,537 (26,599)
Overtime pay 18,443 13,306 (5,137)
FICA 36,152 31,365 (4,787)
Employee retirement 65,445 99,454 33,009
Employee insurance 75,000 76,019 1,019
Workers'compensation 14,325 12,953 (1,372)
Operating expenses:
Dues/training 900 1,000 100
Auto operating 28,580 36,840 8,260
Utility services 68,102 65,282 (2,820)
Contracts and repairs 70,718 63,518 (7,200)
Building material 13,230 12,381 (849)
Uniforms and clothing 4,470 4,495 25
Professional services - 229 229
ACPSA treatment charges 2,874,402 2,587,018 (287,384)
Special department supplies 17,372 23,511 6,139
Insurance 41,525 43,594 2,059
Leases 52,350 - (52,350)
Small equipment 17,263 (17,263)
Total Wastewater Operations and Maintenance 3,853,413 3,498,492 (354,921)
Depredation and amortization 1,231,948 1,231,948
Total Operating Expenses $ 7,960,257 $ 8,448,992 $ 488,735
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF OPERATING EXPENSES - BUDGETED AND ACTUAL
ENTERPRISE FUND - WATER AND WASTEWATER SYSTEM
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Water Operations and Maintenance:
Personal services:
Salaries and wages 352,316 349,573 (2,743)
Overtime pay 13,519 16,416 2,897
FICA 27,986 26,405 (1,581)
Employee retirement 51,436 82,841 31,405
Employee insurance 60,000 60,947 947
Workers'campensation 11,250 7,269 (3,981)
Operating expenses:
Dues/training 1,950 2,291 331
Auto operating 32,930 28,111 (4,819)
Contracts and repairs 19,994 13,415 (6,579)
Building material 11,650 6,258 (5,392)
Uniforms and clothing 4,115 3,783 (332)
Advertising 2,100 421 (1,679)
Special department supplies 103,795 86,173 (17,622)
Insurance 3,900 3,868 (32)
Line upgrades 225,440 126,660 (98,780)
Leases 75,561 - (75,561)
Small equipment 27,200 (27,200)
Total Water Operations and Maintenance 1,025,152 814,431 (210,721)
Water Production and Treatment.
Personal services:
Salaries and wages 445,848 453,374 7,526
Overtime pay 28,492 29,952 1,460
FICA 36,287 34,392 (1,895)
Employee retirement 66,692 112,705 46,013
Employee insurance 60,000 60,285 285
Workers'compensation 15,450 9,806 (5,644)
Operating expenses:
General supplies 3,500 1,569 (1,931)
Dues/training 5,425 5,649 224
Auto operating 5,983 2,963 (3,020)
Utility services 437,521 402,717 (34,804)
Contracts and repairs 126,461 80,526 (45,935)
Building material 1,850 1,726 (124)
(continued)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF OPERATING EXPENSES - BUDGETED AND ACTUAL
ENTERPRISE FUND -WATER AND WASTEWATER SYSTEM
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Utilities Finance:
Personal services'.
Salaries and wages $ 213,347 $ 193,284 $ (20,063)
FICA 16,321 14,118 (2,203)
Employee retirement 29,997 44,826 14,829
Employee insurance 37,500 37.678 178
Workers'compensation 4,000 2,539 (1,461)
Operating expenses:
General supplies/postage 84,000 76,165 (7,835)
Dues/tramingtmavel 3,805 2,054 (1,751)
Data processing 70,300 93,400 23,100
Contracts and repairs 26,300 27,071 771
Professional services 22,225 17,320 (4,905)
Special department supplies 500 372 (128)
Insurance 4,850 4,810 (40)
Bad debts 31,000 31,000
Total Utilities Finance 544,145 544,637 492
Utilities Administration:
Personal services:
Salaries and wages 528,345 513,222 (15,123)
Overtime pay 7,280 9,736 2,456
FICA 41,080 37,765 (3,315)
Employee retirement 77,616 121,632 44,016
Employee insurance 72,090 71,310 (780)
Workerswmpensalion 16,200 10,282 (5,918)
Operating expenses.
General supplies/postage 4,975 1,772 (3,203)
Dues/training/travel 6,305 6,451 146
Auto operating 11,688 14,190 2,502
Utility services 13,498 12,430 (1,068)
Contracts and repairs 82,588 40,333 (42,255)
Building material 400 303 (97)
Uniforms and clothing 2,303 2,191 (112)
Professional services 37,895 5,252 (32,643)
Data processing 34.600 27,678 (6,922)
Special department supplies 41,290 4,327 (36,963)
Lease purchase 17,790 - (17,790)
Insurance 2,050 2,033 (17)
Total Utilities Administration 997,993 880,907 (117,086)
(continued)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENSES - BUDGETED AND ACTUAL
ENTERPRISE FUND - WATER AND WASTEWATER SYSTEM
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Operating Revenues:
Water sales $ 3,266,751 $ 3,231,940 $ (34,811)
Sewer sales 6,037,593 6,243,287 205,694
Water tap fees 95,671 92,334 (3,337)
Sewer tap fees 108,721 165,448 56,727
Fire protection fees 11,741 13,918 2,177
Other 440,004 505,843 65,839
Total Operating Revenues 9,960,481 10,252,770 292,289
Operating Expenses:
Utilities Finance 544,145 544,637 492
Utilities Administration 997,993 880,907 (117,086)
Water Operations and Maintenance 1,025,152 814,431 (210,721)
Water Production and Treatment 1,539,554 1,478,577 (60,977)
Wastewater Operations and Maintenance 3,853,413 3,498,492 (354,921)
Depreciation and amortization - 1,231,948 1,231,948
Total Operating Expenses 7,960,257 8,448,992 488,735
Nonoperating Revenues(Expenses):
Intergovernmental - 13,480 13,480
Interest earnings 17,000 204,588 187,588
Interest expense and fiscal charges - (447,543) (447,543)
Gain on sale of capital assets - 10,230 10,230
Total Nonoperating Revenues(Expenses): 17,000 (219,245) (236,245)
Income before contributions and operating transfers 2,017,224 1,584,533 (432,691)
Capital contributions - 178,713 178,713
Transfers out (1,913,767) (478,767) 1,435,000
Change in net position $ 103,457 $ 1,284,479 $ 1,181,022
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
COMBINING STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES - NONMAJOR SPECIAL REVENUE FUNDS
YEAR ENDED DECEMBER 31, 2018
Rixerfrant/
Central Care
Recreation Fireman's Redevelopment
Fund Fund Fund Totals
Revenues:
Local hospitality and accommodations taxes $ - $ - $ 1,718.195 $ 1,718,195
Intergovernmental - 60,934 - 60,934
Interest earnings 37 382 11,684 12,103
Miscellaneous 3,280 3,280
Total Revenues 3,317 61,316 1,729,879 1,794,512
Expenditures:
Current.
Public safety - 53,186 - 53,186
Recreation and parks 12,000 - 470,166 482.166
Capital outlay 99,525 99,525
Total Expenditures 12,000 53,186 569,691 634,877
Other Financing Uses:
Transfers out (1,612,230) (1,612,230)
Total Other Financing Uses (1,612,230) (1,612,230)
Net change in fund balance (8,683) 8,130 (452,042) (452,595)
Fund balance,beginning of year 18,380 123,410 1,323,010 1,464,800
Fund balance,end of year $ 9,697 $ 131,540 $ 870,968 $ 1,012,205
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
COMBINING STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES- NONMAJOR CAPITAL PROJECTS FUNDS
YEAR ENDED DECEMBER 31, 1018
Sales Sales Street Tax Transportation
Tax Tax 11 Improvements Increment Improvement
Fund Fund Fund Fund Fund Totals
Revenues.
m valorem property,lanes E - $ - $ - $ 751.052 $ - $ 751,052
Inlegovemmental - 321,400 266,219 - - 587,627
Interval earring. 3.150 24.946 10,240 3,728 16,650 57,714
Miscellaneous 8,289 8,289
Total Revenues 2,150 346,354 284,748 754]80 16650 1.404,662
Expendeures:
Current
General government - - - 889 - 089
PublicwoAs - - 2,415 - - 2.415
Capital outlay 760,582 2811660 - 1,042,242
Total Expenditures 760,582 284,075 889 1,045,546
Other FinancmE Sources(uses):
Transfers in - 17.655 - - - 17,055
Transfers out (1,286.287) (1,206,287)
Total Other Financing Sources(Uses) 17,655 (1188,287) - (1,288,832)
Net change in fund bidance 2.150 (398,573) 673 (532.396) 15.650 (909,496)
Fund belance,beginning of year 106,077 1)451285 7111308 570.220 789.759 3,922,627
Fund balance,end of year $ 190,20 E 1.N6692 $ 711,978 $ 37,824 S 806,409 $ 3.013,131
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
COMBINING STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES - NONMAIOR GOVERNMENTAL FUNDS
YEAR ENDED DECEMBER 31, 2018
Total
Capital Special Nonmajor
Projects Revenue Governmental
Funds Funds Funds
Revenues:
Ad valorem property taxes $ 751,052 $ - $ 751,052
Local hospitality and accommodations taxes - 1,718,195 1,718,195
Intergovernmental 587,627 60,934 648,561
Interest earnings 57,714 12,103 69,817
Miscellaneous 8,289 3,280 11,569
Total Revenues 1,404,682 1,794,512 3,199,194
Expenditures:
Current:
General government 889 - 889
Public safety - 53,186 53,186
Public works 2,415 - 2,415
Recreation and parks - 482,166 482,166
Capital outlay 1,042,242 99,525 1,141,767
Total Expenditures 1,045,546 634,877 1,680,423
Other Financing Sources(Uses):
Transfers in 17,655 - 17,655
Transfers out (1,286,287) (1,612,230) (2,898,517)
Total Other Financing Sources (Uses) (1,268,632) (1,612,230) (2,880,862)
Net change in fund balance (909,496) (452,595) (1,362,091)
Fund balance, beginning of year 3,922,627 1,464,800 5,387,427
Fund balance, end of year $ 3,013,131 $ 1,012,205 $ 4,025,336
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
COMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
DECEMBER 31, 2018
Riverfront/
Central Core
Recreation Fireman's Redevelopment
Fund Fund Fund Totals
ASSETS
Equity in pooled cash $ 10,273 $ - $ 555,094 $ 565,367
Investments - - 327,198 327,198
Restricted cash and investments 139,336 139,336
Total Assets $ 10,273 $ 139,336 $ 882,292 $ 1,031,901
LIABILITIES
Accounts payable $ 576 $ 7,796 $ 11,117 $ 19,489
Accrued salary and wages 207 207
Total Liabilities 576 7,796 11,324 19,696
FUND BALANCES
Fund balances:
Restricted for:
Public safety(Fire Division) - 131,540 - 131,540
Committed for:
Parks,recreation and tourism 9,697 - - 9,697
Special projects 870,968 870,968
Total Fund Balances 9,697 131,540 870,968 1,012,205
Total Liabilities and Fund Balances $ 10,273 $ 139,336 $ 882,292 $ 1,031,901
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
COMBINING BALANCE SHEET
NONMAJOR CAPITAL PROJECTS FUNDS
DECEMBER 31, 2018
]ales Sales 6Veat Tax Transportation
Tax Tall Improvements Increment Improvement
Fund Fund Fund Fund Fund Total
ASSETS
Equity in pooled Fash S - $ - E (122,823) S 36,362 E 90,136 S 3,675
Investments - - 468,583 1,452 143.682 613,727
Accoun6 receivable - 321,408 - - - 321,400
Grans receivable - - 288,219 - - 266,219
Res"ed Fast and lnveSMents 108,227 1,09,204 100,000 856,303 1,891,8]4
Total Assets $ 108,29 Is 1,348,892 $ 711,979 $ 37,824 Is 890,181 $ 3,096,903
LIABILITIES
Unearned revenue-assessment fees $ S $ E E 83,772 $ 83,772
Total Liabilities 83,772 83,772
FUND BALANCES
Fund balances:
RestO.c!for:
Capital projects 108,227 1,345,692 100,000 - 656.363 2,213,282
Commuted for:
Capital projects - - 303383 37,824 114,239 455,446
Assigned for:
Capital propels 308.596 35,007 38,403
TWI Fund Badi 108,227 1348,692 711,979 37.824 006409 3013,131
Tend Llablli antl Fund Balances S 108,227 $ 1,348,692 $ 711,979 $ 37,824 $ 890,181 $ 3,096,903
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
DECEMBER 31, 2018
Total
Capital Special Nonmajor
Projects Revenue Governmental
Funds Funds Funds
ASSETS
Equity in pooled cash $ 3,675 $ 565,367 $ 569,042
Investments 613,727 327,198 940,925
Accounts receivable 321,408 - 321,408
Grants receivable 266,219 - 266,219
Restricted cash and investments 1,891,874 139,336 2,031,210
Total Assets $ 3,096,903 $ 1,031,901 $ 4,128,804
LIABILITIES
Accounts payable $ - $ 19,489 $ 19,489
Accrued salary and wages - 207 207
Unearned revenue-assessment fees 83,772 - 83,772
Total Liabilities 83,772 19,696 103,468
FUND BALANCES
Fund balances:
Restricted for:
Capital projects 2,213,282 - 2,213,282
Public safety(Fire Division) - 131,540 131,540
Committed for:
Capital projects 455,446 - 455,446
Parks, recreation and tourism - 9,697 9,697
Special projects - 870,968 870,968
Assigned for:
Capital projects 344,403 - 344,403
Total Fund Balances 3,013,131 1,012,205 4,025,336
Total Liabilities and Fund Balances $ 3,096,903 $ 1,031,901 $ 4,128,804
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENDITURES COMPARED WITH BUDGET
GENERALFUND
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Aotuel Budget
Parks,Recreation,and Tourism(continued):
Tourism-
Personal services'.
Salaries and wages 128,675 123,163 (5,492)
Overtime pay 5,(100 3,842 (1,158)
FICA 10,226 9,621 (605)
Employee retirement 18,]95 17,412 (1,383)
Employee insurance 30,000 23,836 (6,164)
Workers'compensation 4,075 2,586 (1,489)
Opersting expendmires:
Contributions 12,150 12,150 -
Commilsupplieslposlage 7,000 7,344 344
Dale processing 2,100 - (2,100)
Uniformsfdothing 1,000 685 (315)
Advertising - 1,916 1,916
Professional services - 30 30
Event and festival supplies 155,000 176,876 21,876
Special department supplies 20,000 20,711 711
Total 394,021 400,192 6,171
Total Parks,Recreation,and Tourism $ 2,779,195 $ 2,684,997 $ (94,198)
Total Expenditures $ 17,345,883 $ 17,802,510 $ 456,627
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENDITURES COMPARED WITH BUDGET
GENERAL FUND
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Parks,Recreation.and Tounsm(centinued):
Community center-
Personal semces:
Salanes and wages 78,717 80,445 1,728
Overtime pay 2,000 241 (1,759)
FICA 6,175 6,152 (23)
Employee retirement 11,349 11,086 (263)
Employee insurance 15,000 15,071 71
Workers compensation 2,500 1,759 (741)
Operating expenditures:
General supplundPostige 2,800 - (2,800)
AM operating 300 222 (78)
Utility services 23,000 4,277 (18,723)
Contractslrepairs 15,200 31,540 16,340
Unifomnsiclothing 700 602 (98)
Advertising 3,000 2,858 (142)
SW.al department supplies 11,000 4,828 (6,174)
Insurance 3,275 41062 787
Tpty 175,016 163,141 (11,875)
RVP Activities Center-
Personal services'.
Salaries and wages 337,008 341,437 4,429
Ovations pay 12,000 9,684 (2,316)
FICA 26,699 25,546 (1,153)
Employee retirement 49.071 48,359 (712)
Employee insurance 52,500 52,750 250
Workers'compensation 9,500 6,030 (3,470)
Operating exp ridoures:
General supplieslpostage 15,500 15,411 (89)
Ouestrainoliftve1 1,400 1,112 (288)
Auto operating 1,650 1,163 (487)
UBllty services - (7,408) (7,408)
Contractalrepaiis 73,300 50,740 (22,560)
Unilormsltlptmmg 1,400 124 (1,276)
Advertising 2.300 476 (1,824)
Tournaments/special events 165,000 162,786 (2,214)
Special department supplies 29,500 33,595 4,095
Insurance 15,275 18,942 3,667
Capital outlay
FumiturafflAures 1,500 - (1,500)
Total 7931603 760,747 (32,856)
(continued)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENDITURES COMPARED WITH BUDGET
GENERAL FUND
YEAR ENDED DECEMBER 31, 2018
2018
Original over
and Final (under)
Budget Actual Budget
Parks,Recreation,and Tourism:
Recreation-
Personal aenices:
Salaries and wages IS 387,424 $ 407,003 $ 19,579
Overture pay 6,000 10,672 4,672
FICA 30,097 31,521 1,424
Employee rebrement 44,974 45,387 413
Employee insurance 30,000 30,143 143
Workers'campensaGon 1100 6,982 (4,018)
Operating expenditures:
General supplies/posi 2,400 702 (1,698)
Dueshnaininghravel 9,940 9,506 (434)
Auto operafing 2,600 3,241 641
Contracurepairs 7,750 6,953 (797)
UnitormsldoNing 900 - (900)
Advertising 1,300 860 (440)
Professional services 23,000 8,157 (14,843)
'papal depalloent supplies 6,000 5,875 (125)
Basketball program 37,000 40,776 3,776
Softball program 27,400 17,259 (10,141)
Football program 28,000 33,348 5,348
Baseball program 52,000 58,364 6,364
Soccerprogram 57,000 48.602 (8,398)
Volleyball program 4,200 4,677 477
Concession stand supplies 83.000 100,820 17,820
Insurance 16.750 20,773 4,023
Capital outlay.
Furniturelfiklures 1,500 (1,500)
Machineslaquipment 15,000 13,832 (1,168)
Total 885,235 905.453 20,218
Parks-
Personal services:
Salaries and wages 210,232 210,943 711
Overtime pay 12,000 15,298 3,298
FICA 17,001 17,197 196
Employee refinement 31,246 30,271 (975)
Employee insurance 37,500 37,678 178
Workers'compensation 6.700 4,956 (1]44)
Operating expenditures:
General suppliandportrii 1,500 226 (1,274)
DueslVainingllravel 1,150 B49 (501)
Auto operating 11,750 12,603 853
Utility services 19,700 30,506 10,806
Lantractslrepairs 16,600 51,006 34,406
Building materiaisisupplies 13,500 6,693 (6,807)
Unrformsldothing 2.100 1,595 (505)
Protassional services 4,000 (4,000)
Spada)department supplies 18,500 6,912 (11,588)
Insurance 7,300 9,053 1,753
Capital lease payments 12,041 12,041 -
Capital outlay:
Machineshequipment 8,500 7,837 (663)
Park improvements 100.000 - (100,000)
Total 531,320 455,464 (75,856)
(continued)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENDITURES COMPARED WITH BUDGET
GENERAL FUND
YEAR ENDED DECEMBER 31, 2018
2018
Original Wer
and Final (Under)
Budget Actual Budget
Public Works(continued):
Street lighting and Tragic Signals-
Opera0n9 expenditures:
DuesArainingAravel 2,450 940 (1,510)
Utility services 433,220 454,706 21,486
Contractskepairs 15,500 18,492 2,992
Professional services 6,000 6,101 101
Speual department supplies 28,500 11,650 (16,850)
Total 485.670 491,889 6,219
Streets and Drains-
Personal services.
Salaries and wages 458,517 471,108 12,591
Overtime pay 7,500 9,056 1,556
FICA 35,650 35,770 120
Employee retirement 65,522 66,036 514
Employee insurance 75,000 75,357 357
Workers'compensation 14,200 14,625 425
Operating expenditures.
General suppliesrpostage 500 686 186
Dueaftramingeravel 2,500 2059, (441)
Auto operating 35,600 35,377 (223)
Connectsirepairs 19,160 28,371 9,211
Building matedalelsupplies 70,000 62,919 (7,081)
Unifermsldomm, 5,940 6106 166
Professional services 15,270 12,419 (2,851)
Spedal department supplies 17,850 17,338 (512)
Insurance 10,475 10,044 (431)
Capital lease payments 61,891 61,238 (653)
Capital outlay.
Machines and e9uipment 45,412 45,412
Total 895,575 953,921 58,346
Total Public Works 8 1,586,733 5 1,653,094 $ 6fi,3fi1
(continued!)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENDITURES COMPARED WITH BUDGET
GENERAL FUND
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Public Safety-
Personal services:
Salaries and wages $ 4,703,944 $ 4,780,805 $ 76,861
Overtime pay 144,300 175,277 30,977
FICA 370,891 36502 (5,799)
Employee retirement 787,947 762,508 (25,439)
Employee insurance 675,000 677,548 2,548
WOBers'ompensagon 140,925 103,558 (37,387)
Operating expenditures:
General supphanpoid.g. 22,000 19,867 (2,133)
DuentrainingAnivel 50,000 49,579 (421)
Auto operating 226,750 264,742 37,992
Data processing 112,635 126,385 13,750
Contracenrepairs 265,D00 264,651 (349)
Uniformalclothing 80,950 82,751 1,801
CVA expenditures 36,320 13,839 (22,481)
LEN grant 10,000 4,342 (5,658)
Community policing 34,400 28,860 (5,740)
NAPS drug related account 20,000 25,534 5,534
Professional services 40,000 31,363 (8,637)
Special department supplies 100,000 96,109 (1,891)
Insurance 65,000 80,611 15,611
Capital lease payments 468,954 467,981 (973)
Capital pugay:
Automotive equipment - 340,731 340,731
Machines and equipment 5,000 - (5,000)
Total Public Safety $ 8360,016 $ 8,763,933 $ 403,917
Pudic Works:
Engineering-
Personal services'.
Salaries and ,as $ 126,204 $ 123,588 $ (2,616)
FICA 9,655 9,291 (364)
Employee retirement 17,744 16,844 (900)
Employee insurance 18,750 18,475 (275)
Workers'compensation 2,475 1,571 (904)
Operating expenditures'.
General supplies postage 500 374 (126)
Duestaininghnivel 2,005 1,606 (399)
Auto operating 2,375 1,675 (700)
Data processing 2,500 2,500 -
Contrace,repairs 2,280 6,865 4,585
Unifonnsfd.thiny 1,000 464 (536)
Advertising 100 - (100)
Special department supplies 1,500 1,212 (288)
Insurance 18,400 22,819 4,419
TOW 205.488 207.204 1,796
continued)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENDITURES COMPARED WITH BUDGET
GENERAL FUND
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
General Government(wntinued)'.
Property Maintenance-
Personal services'.
Salaries and wages 569,026 580,285 11,259
Overdme pay 15,440 20,923 5,483
FICA 44,712 44,045 (667)
Employee retirement 82,176 82,732 556
Employee insurance 105,000 105,168 168
Workers'wmpensation 16,700 14,161 (2,539)
Operating expenditures'.
General supplieslpostage 763 1,397 634
Duestramingitri vel 2,150 21261 111
Auto operating 48,009 47,604 (405)
Utility services 17,254 19,207 1,953
Contmctslrepairs 31,329 35,909 4,580
Building materials/supplies 1,800 1,449 (351)
Undipmoslclothing 7,694 7,755 61
Professional services 129,720 125,275 (4,445)
Special department supplies 126,200 122,768 (3,432)
Insurance 18,575 23,036 4,461
Capital lease payments 64,839 62,240 (2,599)
Capital outlay.
hinhinealequipment 24,800 70.962 66,162
Total 1.306.187 1,367,177 60,990
Human Resources-
personal serviws:
Salaries and wages 113,992 147,129 33,137
FICA 8,720 11,393 2,673
Employee retirement 16,027 21,088 5,061
Employee insurance 18,750 20,214 1,464
Workers wmpensation 3,600 2,285 (1,315)
Operating expenditures:
General supplies/postage 2,200 2,297 97
Duesttrsininglhavel 1,555 2.466 911
Contrdctn ospaim 1,11% 783 (11067)
Advertising 11,172 4,120 (7,052)
Professional services 20,581 35,514 15,933
Special department supplies 39.233 29.507 (9,726)
Total 237,680 277.796 40,116
Information Technology-
Personal services.
Salaries and wages 71,904 77,007 5,103
FICA 5.501 5,556 55
Employee retirement 10,110 10,105 (5)
Employee Insurance 11,250 12,296 1,046
Workers'wmpenssion 2200, 1,396 (804)
Operating expenditures:
General supplies/postage 1,000 1,327 327
Auto operating 1,725 8,367 6,662
Utility services 96,700 96,260 (440)
Data processing 31820 25,010 (6,210)
Contras repairs 52,900 23,083 (29,817)
Capital lease payments 5,894 51536 (360)
Total 20,404 265,941 (24.463)
Total General Government E 4,619,939 E 4,701 E 80,547
(wntlnued)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENDITURES COMPARED WITH BUDGET
GENERAL FUND
YEAR ENDED DECEMBER 31, 2018
2038
Original Over
and Final (Under)
Budget Actual Budget
General Government(continued):
Building Stantlards-
Personal services'.
Salaries and wages 252,256 262,739 10,403
Overtime pay - 314 314
FICA 19,298 19,721 423
Employee retirement 35,457 36,777 1,310
Employee insurance 33,750 33,906 156
Workers'compensation 7,600 16,313 8,713
Operating expenditures'.
General supplies/postage 3,000 3,490 490
DuesBraining0ravel 3,737 3,483 (254)
Auto operating 6,200 5,129 (1,071)
Data processing 10,000 9,986 (14)
Conhads/repairs 3,070 3,940 870
Uniforms/clothing 1,350 1,352 2
Professional services - 2,558 26,556
Special department supplies 2,600 4,332 1,732
Insurance 1,135 1,409 273
Capital lease payments 9,005 8,764 (241)
Total 388,469 43,211 49,742
Planning and Development-
Personal services'.
Salaries and wages 176.160 89,670 (86490)
FICA 13,476 6.278 (7,198)
Employee retirement 24,768 11,371 (13,397)
Employee insurance 18,750 18,806 56
Workers'compensation 5,000 3,174 (1,826)
Unemployment insurance - 2,934 2,934
Operating expenditures'.
General supplieslpostage 3,900 2,065 (1,835)
DuesmainingAmvel 8,000 2,127 (5,873)
Data processing 7,375 7,016 (359)
Convacts/repaim 4,800 2,322 (2,478)
Advancing 1,000 1,793 793
Professional services 8,000 22,365 14,365
Special department supplies 3,500 3,347 (153)
Insurance 2,300 2,852 552
Capital lease payments 2066, 2,066
Total 279,095 178,186 (100,909)
(continued)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENDITURES COMPARED WITH BUDGET
GENERALFUND
YEAR ENDED DECEMBER 31, 2018
2018
Original Over
and Final (Under)
Budget Actual Budget
General Goverment(continued):
Justice and Lzw-
Personal services:
Salaries and wages 122,526 127,790 5,264
FICA 9,373 9,338 (35)
Employee retirement 15,179 15,179 -
Employee insurance 7,500 7,536 36
Workers compensation 3,600 2.285 (1,315)
Operating expentlitures
General supplieslpostage 500 - (500)
State feeslfines 491,047 421,572 (69,475)
Duestnainingflravel 5,488 2,813 (2,675)
Contracts and repairs 10,800 9,744 (1'055)
Jury services 2,000 1,800 (200)
Professional services 22,525 20,440 (2085),
Juvenile detention 3,500 4,305 805
Insurance 23,200 28,772 5.572
Total 717.238 651,574 (65654)
Community Promotion-
Personal services:
FICA 8 8
Operating expentlitures:
Contributions 48,200 48,200 -
Diestrainingtlravel 5,931 5,931 -
Spedaldepartmentsupplies 16,400 12,580 (3,820)
Insurance 4,300 5,333 1,033
Total 74,831 72,052 (2,779)
Finance-
Personal services:
Salaries and wages 270,388 276,861 6,473
FICA 20,685 20,494 (191)
Employee retirement 38.016 38,158 142
Employee insurance 30,000 30,143 143
Workerscompensation 0,000 6,437 (1,563)
Operating expenditures:
General suppliestposbge 9,200 9,834 634
Duestramingluavel 2,225 2.272 47
Data processing 11,000 12,734 1,734
Contransrrepsrs 20,250 15,010 (5,240)
Advertising 1,000 723 (277)
Professional services 20,850 20,600 (250)
Insurance 3,275 4,062 707
Total 434.889 437,328 2,439
City BuilGings-
Operating expenditures:
General supphes/poniage 20,000 18,566 (1,434)
Utility services 199,000 308,067 109,067
Contraotshepairs 77,197 72,250 (4,947)
Professional services 6,700 19,113 12,413
Insumnce 23,900 29,640 5,740
Total 326.797 447,636 120,839
(continued)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENDITURES COMPARED WITH BUDGET
GENERAL FUND
YEAR ENDED DECEMBER 31, 2018
2918
Original Over
and Final (Onderl
Budget Actual Budget
Miscellaneous:
Other 420,397 353,860 (66,447)
Communication tower rental 190,000 164,062 (25,938)
Interest eammi 40,000 790677 39,677
Total Miscellaneous 650,307 597,599 (52,708)
Total Revenuesiiii_$ 16,612,555 $ 17,228,748 $ 616,192
Expenditures:
General Government:
City Council-
Personalservioes
Salaries and wages $ 107,681 $ 111,234 $ 3,553
FICA 8,238 7,491 (747)
Employee retirement 12,442 120622 180
Employee insurance 22,500 22,607 107
Workers compensation 3,450 2,190 (1,260)
Operating expenditures:
General supphesfpcotage 4,625 3.68 (1,557)
DueeBrainingh avel 13,510 10,947 (2563)
Contractslrepaire 1,000 697 (303)
Adverb., 300 205 (95)
Professional Services 50 673 623
Special department supplies 2,850 4,371 10521
Insurance 900 1,116 216
Contingencies 2,000 (170) (2,170)
Total 1790546 177,051 (2,495)
City Administration
personal services
Salaries and wages 136,228 139,120 2,892
FICA 10,421 10,616 195
Employee retirement 19,154 19,506 352
Employee insurance 7,500 8,198 698
Workers'compensation 6,950 4,411 (2,539)
Operating expenditures'.
Contributions 15,000 15,000 -
General supplleslpostage 1,050 1,800 30
Cueartainin,ftvel 13,800 12.395 (1,405)
Conmdshepairs 6,650 4,171 (2.479)
Prefessional services 65,000 102,291 37,291
Insurance 2,250 7,407 5,157
Com ngenues 100,000 62,539 (37,461)
Total 304,803 387,534 2,731
(continued)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
SCHEDULE OF REVENUES AND EXPENDITURES COMPARED WITH BUDGET
GENERALFUND
YEAR ENDED DECEMBER 31, 2018
Zola
Original Over
and Final (Under)
Budget Actual Budget
Revenues'
Taxes:
Current 6 6,940,951 E 7,125,303 $ 184,352
Delinquent 10,000 15,039 5,039
Penalties 55.000 75,517 20,517
Total Taxes 7.005,951 7,215,859 209,908
Licenses and Permits'.
Business licenses 5,550,000 6,007,529 457,529
Building permits 280,000 299,448 19,448
Electrical permits 18,000 23,047 5,047
Mechanical permits 18,000 19,740 1,740
Plumbing permits 11,000 12,189 1,189
Total Licenses and Permits 5,877,000 6,361,953 484,953
Fines and Forfeitures.
Public safety fines 977,946 808,531 (169,415)
Drug related fines 20.000 25,669 5,669
Tolal Fines and Forfeitures 997,946 834,200 (163,746)
Charges for Services.
Fire protection lees 62,712 62,182 (530)
Customer street light fees 81,475 82,045 570
Municipal Center rentals 94.100 103,083 8,983
Recreation fees
Special programs 37,500 24,209 (13,291)
Volleyball 5,170 6,437 1,267
Soccer 69,030 69,503 473
Miscellaneous 142,000 129,984 (12,016)
Basketball 48,530 45,064 (3,466)
Softball 31,510 28,024 (3,486)
Football 32,440 45,162 12,722
Baseball 57,670 62,909 5,239
Concession stand 140,000 173,273 33,273
Community Center fees 59,160 63,346 4,186
Activities Center fees 227,325 178,249 (49,076)
Recreation facilities rentals 24,000 32,115 8,115
Actyities Center tournaments 225,500 269.956 ",456
Total Charges for Services 1,338.122 1,375,541 37,419
Intergovernmental:
State of South Carolina.
State shared revenue 546230 501,426 (44,804)
Accommodations tax 26,000 64,778 38,778
Merchants'inventorytax 54)00 54,790 90
Local option sales tax 20,000 21,148 1,146
SCOOT traffic signals 81,300 85,916 4,616
Law enforcement net grant 10.000 5,120 (4,880)
Department of Justice grant 5,000 4,719 (281)
Highway safely grant - 12,239 12,239
FEMAgrant - 60,294 60,294
Aiken County FILOT 33,168 33,168
Total Intergovernmental 743.230 843,596 100,366
(continued)
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED DECEMBER 31, 2018
Buninens-type Activities
Major Funds Nonmajor Fund
Waterand TOW/
Wastewater SanRation Stormwater Savannah Bluff Enterprte
system Services Utility Fund Lock and Dam Fund.
Cash flows from operating aetlyli
Lash received tram watamers $ 10,165.285 $ 4,627,812 $ 799,783 E - s 15,592,880
Cash paN for an behalf of employees (2,773.974) (2,144,021) (603383) - (5,521,378)
Cash paitl for goods and services (3,976,671) (1.688901) (]7,101) (23,999) (5.766,872)
Net cash from operai nPr i6es 3,414,640 794.890 119399 (23999) 41304,830
Cash flaws from non spi al financing activities:
Transfers outto oMerfunds (478767) (214 4M) - (693,251)
Net cash from noncapiial hnanang Isavpies (478,767) (214,484 - (693251)
Cash flows(man capital and related financing activitks:
Purchase and construction of capital assets (2,211]20) (536,696) (286,349) - (3,034,765)
Proceeds received from sales of repel assets 10,230 48,335 - - 58,565
Principal paid on revenue bonds (1105,323) - - - (1,105,323)
Proceeds received from capitalized leases 177,454 358,972 45.412 - 581.838
Principal paid on capitalized leases (173,788) (314,445) (0,961) - (487,214
Proceeds reserved tram inWgovemmental activities 13,480 67,156 - - 89635
Interest expense (447,543) (142111 (717) - (462,471)
Net cash from capital and related financing activities (3,737,210) (390,889) (250,635) 0.378,734
Cash flows from investing angities:
Interest on investments 204,588 43012 16,481 17,370 281,451
Net rash from investing mi 204,568 43,012 16,481 17.370 281,451
Net change In cash and cash aqusvalents (596,749) 232.529 (114,855) (6,529) (481
Cash and cash equivalents,beginning of year 13,179.742 3,111 1,118,039 071,663 10,317,335
Cash and cash equivalents,end W year S 12,582899 S 3,3BO4ID Lai S885,034 $ 17.831,9]1
Reconciliation of operating income(loss)to net
Penn from operating activities:
operaBng Income(loss) $ 1,803,778 $ 6,640 E 139,113 $ (23999) S 1,925,532
Adjustments to reconcle operating income(loss)to net rash
from operating activities:
Oeprecia5on and amort.tion 1.231,946 623,319 91,457 - 1.946,724
Bait debt aspens. 31,000 - - - 31.000
hangs in assets and Iiabait ea:
(Increase)decrease in account receivable (100,040) 10,4,17 - - (89,601)
Deverni noes.recaiveue 25.000 - - - 25000
Increase in inventory (35.559) - - - (35,559)
Increase(decrease)in emnunts payable (100,992) 27.010 (138,]5 ) - (212336)
Increase in retard,payaNe 382,434 - - - 382.434
Increase In customer deposits 25.816 - - - 25,616
Increase(tlecreass)Ina ccrued salaries,wages,and
employee benen6 4,010 (3,244 1.539 - 2,305
Decrease in unearned revenue (13.437) - - - (13,437)
Pension sediment inflows I auMows and liability 183,007 130,718 26.144 339,860
Total Adjustments 1,833,179 788.250 (19,214) 2,402,215
Net cash from operating activities $ 3.436,957 S 194,890 E 119899 $ (23,999) E 4.327,747
Norman inve i capital and Financing activists:
Contributed capitol assets S 178,713 S $ 398,790 $ $ 547,511
Total roman investing,capital and chancing E 178,713 E - $ 368,798 E - S 547.511
Remntllition of cash and cash eggNalenW.
Equity In paled cash S 1,548364 $ 1.269330 $ 232,801 $ - $ 3,0501403
Investments 2,582,007 2,111,082 P0,383 - 5,463,472
Current mannered assets 2390,109 - - 885,034 3,255,143
Non-wham resinUed assets 6,062,613 6,062 613
Cash and cash equrvelenrs S 12,502,993 $ 3,380,420 3 1,003,184 $ 865,034 $ 17,831.631
The notes to the financial statements are an integral part of this statement.
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
PROPRIETARY FUNDS
YEAR ENDED DECEMBER 31, 2018
Business-type Activities
Major Funds Nonmajor Fund
Waterand Total
Wastewater sanitation stormwater savannah Bluff Enterprise
System Services UtilityFund lock and Dam Funds
Operating Revenues'.
Charges for services and fees $ 9,746,927 $ 4,154,525 $ 782,958 $ - $ 14,604,410
Sale of recyclables - 201,163 - - 201,163
Other 505,843 261,677 17,425 784,945
Total Operating Revenues 10,252,770 4,617,365 800,383 - 15,670,518
Operating Expenses:
Finance 5 .637 - - - 544,637
Administration 880,907 - - - 880,907
Operators and Maintenance 4,312,923 2,504,066 569,813 23,999 7,410,801
Production and Treatment 1,478,577 - - - 1,478,577
Material Recovery Facility - 1,483,340 - - 1,403,340
Depredation and amortxation 1,231,948 623,319 91,457 - 1,946,724
Total Operating Expenses 8,448,992 4,610,725 681,270 23,999 13,744,985
Operating income(loss) 1,803,778 6,640 139,113 (23,999) 1,925,532
Nonoperating Revenues(Expenses)
Intergovernmental 13,480 67,156 - - 80,636
Interest earnings 204,588 43,012 16,481 17,370 281,451
Interest expense and fiscal charges (447,543) (14,211) (717) - (462,471)
Gain(loss)on disposal of capital assets 10,230 44,950 - 55,180
Total Nonoperaling Revenues(Expenses) (219,245) 140,907 15,764 17,370 (45,204)
Income(loss)before contributions and transfers 1,584,533 147,547 154,877 (6,629) 1,880,328
Capital contributions 178,713 - 368,798 - 547,511
Transfers out (478,767) (214,484) (693,251)
Change In net position 1,284,479 (66,937) 523,575 (6,629) 1,734,588
Net position,beginning of year 59,6331441 2.186,549 3,346,279 871,663 66,037,932
Net position,end ofyear $ 60,917,920 $ 2,119,612 $ 1869,954 $ 865,034 $ 67,772,520
The notes to the financial statements are an integral part of this statement.
I
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
DECEMBER 31, 2018
Buslmidype Activities
Major Funds Nonmalor FUM
Water and
Wastewater Sanitation Starmwater Savannah ll Total
System Services Utility Lack and Dam Enterprise Funds
ASSETS
Current Assets'.
Equity in pwbd cash $ 1,518,264 S 1,269,338 S 232,801 0 - If 3.05 ,403
Restricted cash and Investments 2.390 109 - - 865,034 3,255,143
Investments 2.502,007 2,111.002 770,383 - 5,463,472
Customer Accounts receivable 1,717,490 129,081 607 - 1,047.159
Inventory 261.137 - 261,137
Total Current Assets 0,499,015 3,505481 1,001 065034 13,8",314
Non-warran Assets:
Restricted cash and investments Do62,613 - - - 6,062,613
Capital Assets
Non-eWca6k 610,607 91,235 187,051 - 08,893
Depreciable net 72,371,692 2.689,521 3,369883 - 78.431,096
Service Right; net 23,08 - 23,488
Total N.apart Assets 79,065400 2.780,756 3,556,934 85,405090
Total Assets 87,557,415 6,20,237 4,560,718 8851034 as 281
DEFERRED OUTFLOWS OF RESOURCES
Pension eapsrlence differences 7,981 1004 1,2A7 - 16,212
Pension investment return 72,013 59,683 10,974 - 142,670
contribuons to pension plan 159,244 123,039 23.524 - 305,607
Change In pre,nMenale share 58,930 45,842 RIM - 113,502
Assumption changes 181,787 147,140 27,410 356.337
Total Defemd OulBom of Resources 479.05 382.708 71,885 934,528
LIABILITIES,DEFERRED INFLOWS OF RESOURCES AND NET POSITION
Current LlabiNties:
Accounts payable 341,594 135,019 4,986 - 481,599
Accrued appeases 191.873 159,10 25848 - 386,919
Current portion 0f ciii saxes payable 95,497 257,936 8,765 - 362,198
Unearned revenue 23,515 - - - 23,515
Payablefrom reelncted assets'.
Accarsom payable 583 - - - 883
Retainage payable 70,156 - - - 769,156
.un!head Interest 27.559 - - - 27,559
Current ylton of revenue bonds muscle 1,127.558 - - - 1,127,06
CUMmer deposits 543,150 - 543,150
Total Current Liabilities 3.120823 562,153 39,599 3,722.575
Nor-current Lletaftem
Capital kavas payable 130,888 341,653 27.666 - 500.207
Revenue no.payable 18,749,943 - - - 18,749,943
Net pension lmals, 4,60905 3626]54 69,869 - 8,981,5a8
Unearned revenue 43$703 432.703
Total NommrreM Liabilities 0.977.439 3,985407 718655 28,664,401
T01al Liabilities 27,098,262 4,53,560 T58,154 32.386,976
DEFERRED INFLOWS OF RESOURCES
Change in proµdlanate share 2801 2,350 429 - 5,SE3
Pension eaperena dhferenas 28864 2D.423 4.066 52,853
TOM1I DSIrtrM Inflom of Resourte. 31,168 22.773 4,495 511.436
Net Posbian:
Net sandmen in capital Rats 52,870,375 2,181,167 3,520.50 - 50,581
ResVilM far data service 7,111974 - - - 7.111874
Perri for:,hemb ns - - - 885,034 865,034
Unrestricted 91 (61.555) 019,451 1245.467
T0tal Net Position $ 60,917.920 $ 2.115612 S 3.885954 S 865.031 S 67,78830
The notes to the financial statements are an integral part of this statement.
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -
BUDGET AND ACTUAL- GENERALFUND
YEAR ENDED DECEMBER 31,2018
2018
Original Over
and Final (Under)
Budget Actual Budget
Revenues:
Ad valorem property taxes $ 7,005,951 $ 7,215,859 $ 209,908
Licenses and permits 5,877,000 6,361,953 484,953
Fines and forfeitures 997,946 834,200 (163,746)
Charges for services 1,338,122 1,375,541 37,419
Intergovernmental 743,230 843,596 100,366
Interest earnings 40,000 79,677 39,677
Miscellaneous 610,307 517,922 (92,385)
Total Revenues 16,612,556 17,228,748 616,192
Expenditures:
Current:
General government 4,538,135 4,621,882 83,747
Public safety 7,891,062 8,295,952 404,890
Public works 1,524,842 1,591,856 67,014
Parks, recreation and tourism 2,767,154 2,672,956 (94,198)
Capital lease payments 624,690 619,864 (4,826)
Total Expenditures 17,345,883 17,802,510 456,627
Excess(deficiency)of revenues over expenditures (733,327) (573,762) 159,565
Other Financing Sources:
Proceeds from capital lease obligations - 432,308 432,308
Transfers in 733,327 911,586 178,259
Transfers out - (750,453) (750,453)
Total Other Financing Sources 733,327 593,441 (139,886)
Net change in fund balance $ - 19,679 $ 19,679
Fund balance, beginning of year 3,853,869
Fund balance, end of year $ 3,873,548
The notes to the financial statements are an integral part of this statement.
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED DECEMBER 31, 2018
Sales Capital North Augusta elementaelementalelemental., Tatal
Genanl Tax 111 Projects Public Facilities Governmental Govimmental
FUM Fund! Fund Corporation Funds Funds
Revenuse:
Ad valorem property lu S 7,215,859 $ 6 51,311 $ - $ 751,052 $ 8.018122
Saks taxes - 3.179463 - - - 3,179,463
Lawl hospitality and acwmmodaten taxes - - - - 1,718,195 1,]18,195
Limes.and permits 6,361,953 - - - - 8,381,953
Fines and forte9ures834,291 - - - 834,291
Charges for services 1,375,541 - - 599,475 - 1,914,016
In"over,meMN 843,596 - 406923 849,581 1093,080
Interest eamln9s 79677 17,855 22,890 209,768 69.817 40,007
Miusabrapue 517,922 139,306 11,559 669]97
Total Revenues 17,228,70 3,197.318 213,507 1,215.166 3,199,194 25,053.933
Expendit res
Current
General government 4,621,882 - SS174 388,850 869 5,00795
Public safety 8,295,952 - 5,401 - 53,186 8,354,539
Public works 1,591666 - - - 2415 1694,271
Parks,maeAion and tounam 2,672,9516 226.860 - 482.185 3,381,982
Capital and, - 1.284.515 607,562 15,100 623 1,141767 18,114,967
pebl service:
Capital lease payments 819,884 - - - - 819,884
Inkrtsl and fiscal tlrugea - 3.217,755 3,217.755
Total Exprndfures 17,802.510 1,251.815 trial 18,707,428 1.680423 40,350,173
Excess(deficiency)of revenues over expenditures (573762) 1,932,50 (681,490) (17492,282) 1.518,771 (15,296,240)
Other Financing Sources(Uses):
ImadiA n of wphl lease o1plga4on 432,308 - - - 432,308
Transfers In 911,586 70653 2,858,442 17.60 4,538,138
Trans"out (750453) (17,655) (98,260) (2,898,517) (3844,885)
Total Mar Financing Sources(Uses) 593,441 (17,655) 572,193 2.8511,442 (2.800,862) 1,126,559
Nat ehange In fund balance 19.879 1,914,840 (109,297) (14.633,820) (1,382,01) (14,90,681)
Fund balance,begleming of year 3,853,869 1,301,336 1,442,444 19,604,360 5,387427 31,589.436
Fund bahncq and of yea $ 3.673,518 S 3,2163104 If 1,333,147 S 4.970,540 S 4,05,336 S 17,418755
The notes to the financial statements are an integral part of this statement.
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
BALANCE SHEET
GOVERNMENTAL FUNDS
DECEMBER 31, 2018
Sales Capital Noah Augusta Nonmajor Total
General Taalll Projects Public Facilities Governmental GAvemmental
Fund Fund Fund Corporation Funds Funds
ASSETS
Equity in paaletl cash $ 1,322.567 $ 1,013,541 $ 222,409 $ (420,385) $ 589,02 $ 270],1]4
hymarrents 3,314,667 - IDe8897 5,996,909 940,925 11322,398
Receivables:
Tries,net M allovmce for doubtful accounts 130,895 - - - 130,895
Grants 13,239 - 91,015 - 266,219 3]0,4]3
Other 294,521 792,280 - 1].2]9 321.400 1,425,418
Restricted cash and Investments 111049 2,116,647 004,897 2.031,210 5,243,793
TotalAmets $ 5,186.930 E 4.022468 S 1383,321 IS 6470,690 $ 4.128 K4 $ 21.200.221
LIABILITIES
A¢ounb payable $ 744.903 $ 14,064 $ 50,174 $ 1,508,150 $ 19,489 i 2336,]1]
Accrued salaries,wages,and employee benefits 389,742 - - - 207 389,949
Municipal court llabllily 62,045 - - - - 52,645
Unarmed revenue-assessment lees 83.]]2 83,]]2
Total Llabll ties 1,106,587 14,004 50,174 1,508150 103,498 2,862,483
DEFERRED INFLOW50F RESOURCES
Unvailable menue-propeM loses 126,703 792260 918,983
Total DeferrM Inflows of Resources 126,703 792,280 81803
FUND BALANCES
Resided for:
Capeer protects 3,218,184 - - 2.213,282 5,428.466
Victims aulatsnce 111.049 - - - - 111.049
Public Safety-fire dlvisim - - - - 131,50 131,50
Special"ad, - - - 49]0,50 - 4,970,540
Committed for
ciaml pojeds 825,129 - 1333,147 - 455,446 2,613722
Parva recreation and tourism - - - - 9,697 9,697
Spec'lal projecls - - - - $70968 870,968
Housing and development 112.3M - - - - 112,370
Assigned for:
carpal projects - - - - 3".03 344,03
Unassigned 2,825,000 2,825,064
Total Fund Balances 3,873,548 3,216.184 1.333 147 4970,540 4025336 17,418.755
Total Liabilities,Dafared Intense
of Resources,and Fund Balances $ 5,186938 $ 1,022,468 $ 1383,321 S 6,4]8893 $ 4,128804 Is 21200.221
The notes to the financial statements are an integral part of this statement.
r
r
r
r
r
r
r
r
r
r
r
r
r
r �
r
r
r
KMA DESIGN
05-06-19 D
n
r x
r 3
'
North ll
z
Augusta W
� south Carollnpls Ricer/rant
r 1812.03 Exterior Monument+Wayfinding
. . . rrrrrrrrrrrrrrrrrtttttttst ! ! ! ! ! ! ! !�4! l14�
ar-� Yip\ "� r 1l i �., .
1 e�
1 KMADESIGN
1
1 ^"
1
1
1
1 •
1
1
1 _
WELCOME TO
1 NORTH
AUGUSTAI
1
1 ESTABLISHED 1906
I �=•,r..r a..,_w..m,., ,_re...r wa,_mrma.r I
1
1
1
lenrurhuwmnsr ._.x.r._.................._.._._................_. I. �unsm.,.+ ..nrrrrr i
7 KMADESIGN
T
it
r �F L3xi`.Y.7 j
T
S 'x'
, P
® J
��� �
0 �
3 �
z
0
a
o
II `r3Y -
KMADESIGN
I a
KMA DESIGN
•
_....--.._ .- _..- ...... ..._.,,.. Cl
7 KMADESIGN
III
>a.�.. M. ..... .......�.� �d._.......a...,,,a�.�.�..nm in
KMADESIGN
-
mm�
� •� �� � �/ :�
W
W
� I
= I
H
Z
O
H
a
0
. . . . .
I | : » . . . . . . . .
KMADESIGN
.a...,,......,.®.... .,....,�-.....,.,n ...,.,........ ~14
I �
KMADESIGN
• � 3 � x Mi�l3�
i
ter
io
KMADESIGN
' I
17
I
1
r KMADESIGN
I
MIRT
U6
z
PF
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I '
' II
I l
I
I
I -
I
I w.�.� rrnrrw
^ V L
V ;
T
0
LL
Z
O
a
o
WELCOME TO
NORTH AUGUSTA
South Carolina's Riverfront
KMADESIGN
NORTHWELCO
................... ....e...,.e. ,a.....,a..,,--......,. ...,... ,........... 22
KMADESIGN
.gym.
pr
HAMM
. . FERRY
SOCCER COMPLFX
23
W
LL
Z
O
H
- - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
a
o
it ets
KMADESIGN
s ipI
Welcome to
North Augusta
i
� KMADESIGN
om
oa e I
zL �
' Y �
0 ,
Z
Welcome to
North Augusta
I �
KMADESIGN
Rmp
� �, BUIIEI^i �, nFnq
* v
M
4amm011(15 FCIIy
Soccer Complex
97
ATTACHMENT CC
CITY OF NORTH AUGUSTA
KELLY F. ZIER
CITY ATTORNEY
602 WEST AVENUE
NORTH AUGUSTA, SC 29841
Post Office Box 6516 kzia@Aorthaugusta.net (803)279-5998 Office
North Augusta, SC 29861 (803)2784586 Facsimile
May 20, 2019
Mayor, City Council, City Administrator
RE: PROCEDURE FOR THE CITY CHANGING FROM
PARTISAN TO NONPARTISAN ELECTIONS
Dear All:
At the last Study Session/Council Meeting, I was requested to review State law to
determine what would be required for the City to change its method of electing
Mayor and Council from a partisan method, as we now have, to a nonpartisan
method. I would advise you that, back towards the ends of last year or the fust of
this year, I was asked this question as a result of concerns related to costs of
elections with primaries and the regular election. At that time I did some research
and then also consulted with Danny Crowe, Esquire related to this matter.
I am enclosing herewith a copy of§5-15-30 which is the statute that deals with this
issue. My review of the ordinance caused me concern that possibly a referendum
was necessary if the change was as a result of a majority of Council or by a petition
of registered municipal electors. It appeared that there could certainly be
arguments made both for the necessity of referendum and for no referendum
required if the majority of Council made the decision.
I am enclosing herewith an Attorney General opinion from 2014 addressing this
matter. The opinion is very thorough and reaches a conclusion that the decision to
go from partisan to nonpartisan elections can be made by the Council, without a
referendum. If the decision was made and passed by ordinance, the change would
be effective at the next general election of the municipality.
In support of this position, I would advise that, in 2014, Greenville passed an
ordinance changing their elections from partisan to nonpartisan. That decision
created a substantial amount of controversy and in fact pursuant to §5-15-30,
citizens in Greenville submitted a petition to the Council requesting that a
PAGE 2 or
referendum be held to decide the question. It is my understanding that, thereafter,
prior to a referendum, the Council reversed its decision and voted to remain with
partisan elections.
This procedure would certainly seem to support the position that the decision can
be made by Council without a referendum.
I hope that this information responds to the questions presented to me.
I am also enclosing herewith a copy of the Attorney General's opinion.
Should any of you desire to discuss this with me further, please contact me at your
convenience.
Sincerely,
Ke er
C ty A mey
KFZ:bz
Enclosure: State Statute; AG Opinion
CHAPTER 15
Nominations and Elections for Municipal Offices
SECTION 5-15-10.Municipal primary,general and special elections conducted mutatis mutandi.
Municipal primary,general and special elections shall be conducted pursuant to Title 7,mutatis mutandi,
except as otherwise provided for specifically in Chapters I through 17.
HISTORY: 1962 Code Section 47-90; 1975(59) 692.
SECTION 5-15-20.Methods of election of council;mayor elected at large; qualifications.
Each municipality in this State shall provide by ordinance for the election of its council. Councils shall
select any one of the following methods of election of council: -
(1) Members of the council elected from the municipality at large.
(2) One member elected from each ward of the municipality by the qualified electors of the ward.
Candidates seeking office from a particular ward shall be residents of the ward during their entire terms of
office.
(3) Some members elected from wards as provided for in (2) and the remainder elected from the
municipality at large.
(4)Members required to be residents of particular wards but be elected from the municipality at large.
(5) Some members may be required to be residents of particular wards and others may be residents of
the municipality without regard to a particular ward and all members shall be elected from the municipality
at large.
Regardless of the form adopted by the municipality,the mayor shall be elected at large.
Mayors and councilmen shall be qualified electors of the municipality and,if they are elected subject to
residential or ward requirements as provided in this section, they shall be qualified electors of the ward
prescribed for their election qualification.
HISTORY: 1962 Code Section 47-91; 1975 (59)692; 1976 Act No. 623, Section 6.
SECTION 5-15-30.Procedure for changing number of or method of election of council members.
If by action of a majority of council, or if fifteen percent of the registered municipal electors present to
the municipal election commission a duly executed petition on which none of the signatures is more than
six months old, in which an election is sought to change the number of council members to a number
authorized by the form of government under which the municipality is then operating or to change the
method of election of council members,then the municipal governing body shall call a referendum not later
than ninety days nor earlier than thirty days after the petition has been certified and delivered to the
governing body by the municipal election commission. A petition must be certified as valid or rejected by
the municipal election commission within sixty days after it has been delivered to the commission. There
may be only one question framed by the municipal governing body for the referendum in a format similar
to that provided by Section 5-5-40, and no other election on the same question may be held for two years
after that time. If more than one petition is received before publication of a notice of special election, the
change sought in the petition bearing the highest number of qualified signatures must be submitted on the
ballot. A change receiving a majority of the votes cast is effective at the next general election of the
municipality.
HISTORY: 1962 Code Section 47-91.1; 1975 (59)692; 1988 Act No. 455; 1990 Act No. 490, Section 1.
SECTION 5-15-40.Terms of office of mayor and councilmen.
The mayor and councilmen of each municipality shall be elected for terms of two or four years. Unless
otherwise provided by ordinance,four-year terms shall be set so that not more than one-half of the council
and mayor shall be elected in the same general election; provided, that in the fust election after
O4��E ATTORN�` n
Y
UW
AUNWiL N OFSOUT11CPg
ATTORNEY CenEan�
March 31,2014
Elise F.Crosby, Esquire
City Attorney,City of Georgetown
P.O.Box 939
Georgetown,S.C.29442
Donna Mahn,Director
Georgetown County Elections Commission
303 North Hazard Street
Georgetown,S.C.29440
Dear Ms.Crosby and Ms.Mahn,
We received yourjoint request seeking an opinion of this Office as to whether State law requires
that a referendum be held in order to change elections for the City of Georgetown (the "City") from
partisan to nonpartisan. By way of background,you state:
The Mayor and City Council ... are elected at-large, in partisan elections, with
party primaries. The City has transferred authority to conduct all elections to the
County Election Commission by ordinance. We have been asked to outline the
method to consider a change to nonpartisan elections.
Having consulted with our professional colleagues and researched the issue, we
believe there may be some question as to whether the law requires a referendum
to change to nonpartisan elections. The answer may turn on whetter Council has
the option of referendum and/or the definition of"method of election." To wit:
§ 5-15-30. Procedure for changing the number of or method of election
of council members
or by action of a majority of council, or if fifteen percent of registered
municipal electors present to the municipal election commission a duly
executed petition on which none of the signatures is more than six months
old,in which an election is sought to change the number of council members
to a number authorized by the form of government under which the
municipality is then operating or to change the method of election of council
members, then the municipal governing body shall call a referendum ....
There may be only one question framed by the municipal governing body for
the referendum in a format similar to that provided by Section 5-540,and no
RauRR7C.DENn¢Buaaam • Posr Ouse Box11549 • COwblelA,SC29211-1549 • TeLWWNE8a3-734-3970 • FCSIMIe803453-6283
Ms.Crosby
Ms.Mahn
Page 2
March 31,2014
other election on the same question maybe held for two years after that
time.... A change receiving a majority of the votes cast is effective at the
next general election of the municipality.(emphasis added)
If changing from partisan with primaries to nonpartisan elections is a"change of
the method of election," the law appears to require a referendum. This is -
consistent with what was done in the cities of Charleston,Florence,and others,to
our knowledge. Additionally, we reviewed the following, which while not
controlling,seems to support that interpretation:
"A referendum is a special election to vote on a particular question. The
state constitution and statutes require a referendum for certain actions, such
as incurring general obligation debt exceeding the 8 percent limit, changing
the form of government, changing the number or method of election of
councilmembers, purchasing or selling a utility system, or granting an
exclusive franchise...." (emphasis added)
Forms and Powers of Municipal Governmen4 MASC August 2012
However,South Carolina also has specific statutes on nonpartisan elections:
§ 54560. Municipality to adopt method of nominating candidates for
and determining results of nonpartisan elections.
Each municipality in this State shall adopt by ordinance one of the following
alternative methods of nominating candidates for and determining the results
of its nonpartisan elections:
(1) The nonpartisan plurality method prescribed in Section 5-15-61;
(2) The nonpartisan election and runoff election method prescribed in
Section 5-15-62;
(3) The nonpartisan primary election and general election method prescribed
in Section 5-15-63. If nonpartisan elections are not provided for, nomination
of candidates for municipal offices may be by party primary, parry
convention or by petition in accordance with the provisions of this chapter,
the applicable provisions of the state election laws and the rules of municipal
political party organizations not in conflict therewith. (emphasis added)
This may only apply after a municipality has adopted nonpartisan elections. But,
as this section uses the word"method"to describe how candidates are nominated,
and also uses the term 'by ordinance," we cannot clearly reconcile the two
sections....
Ms. Crosby
Ms.Mahn
Page 3
March 31,2014
Law/Analysis
As mentioned in your letter,we believe the issue central to your request is whether a change from
partisan to nonpartisan municipal elections constitutes a "change in the method of election of council.
members"such that a referendum on the issue is required pursuant to S.C. Code§ 5-15-30 (Supp. 1990).
A number of principles of statutory interpretation are relevant here. "The cardinal rule of statutory
construction is to ascertain and effectuate the intent of the legislature." Hodges v. Rainey, 341 S.C. 79,
86, 533 S.E.2d 578,581 (2000). "[Courts] will give words their plain and ordinary meaning,and will not
resort to a subtle or forced construction that would limit or expand the statute's operation." Harris v.
Anderson County Sheriffs Office, 381 S.C. 357, 362, 673 S.E.2d 423, 425 (2009). "[S]tatutes must be
read as a whole, and sections which are part of the same general statutory scheme must be construed
together and each one given effect, if reasonable." State v. Thomas, 372 S.C.466, 468, 642 S.E.2d 724,
725 (2007). tT]he title urn statute and heading of a section are cruse only when they shed light on some
ambiguous word or phrase and as tools available for resolution of doubt, but they cannot undo or limit
what the text makes plain." Gamer v. Houck,312 S.C.481,486,435 S.E.2d 847,849(1993).
Looking to related statutes,the section preceding§ 5-15-30 provides:
§ 5-15-20. Methods or election of council; mayor elected at large;
qualifications.
Each municipality in this State shall provide by ordinance for the election of its
council. Councils shall select any one of the following methods of election of
council:
(1)Members of the council elected from the municipality at large.
(2)One member elected from each ward of the municipality by the qualified
electors of the ward. Candidates seeking office from a particular ward shall
be residents of the ward during their entire terms of office.
(3) Some members elected from wards as provided for in (2) and the
remainder elected from the municipality at large.
(4) Members required to be residents of particular wards but be elected from
the municipality at large.
(5) Some members may be required to be residents of particular wards and
others may be residents of the municipality without regard to a particular
ward and all members shall be elected from the municipality at large.
Regardless of the form adopted by the municipality,the mayor shall be elected at
large.
Ms.Crosby
Ms. Mahn
Page 4
March 31,2014
Mayors and councilmen shall be qualified electors of the municipality and, if
they are elected subject to residential or ward requirements as provided in this
section, they shall be qualified electors of the ward prescribed for their election
qualification.
§ 5-15-20(1976)(emphasis added).
The title of § 5-15-20, like that of § 5-15-30, indicates it addresses, inter alio, "[m]ethods of
election of council." It is clear from the provisions of§ 5-15-20 that the phrase "methods of election" as
used in that section refers to whether members of council are elected at large, from single-member
districts, or a combination of both. The use of the phrase "method(s) of election of council" in both the
title and text of each section, as well as the proximity of the two sections, suggests that a "change in the
method of council"for purposes of§5-15-30 was intended to refer to the methods of election provided in
§ 5-15-20. In fact, in a 1982 opinion discussing § 5-15-30 we stated "it is clear from the preceding
section, § 5-15-20, that when the term 'method of election' is used, what is meant is the method of
determining the geographical districts from which council members shall be elected," and that "the
election requirement of§ 5-15-30 clearly applies to the matters set forth in § 5-15-20." Oo S.C. Atfv
Gen., 1982 WL 189318 (June 10, 1982); see also On S.C. Airy Gen., 1978 WL 35253 (Dec. I, 1978)
(advising that the procedure for changing the method of election of city council from at large to single-
member is governed by§5-15-30).
This understanding of"method of election" as used in § 5-15-30 is supported by other related
statutes. The provisions of§ 5-1.50 concern elections to vote on the incorporation of a new municipality.
Subsection(B)(1)states:
(B)(1) At such election, all registered electors living in the area sought to be
incorporated must be allowed to vote on the following questions:
(a)incorporation;
(b)name of the municipality;
(c)the form of government;
(d)method of election as prescribed in Section 5-15-20;
(e)whether the election is partisan or nonpartisan;and
(f)the terms of the mayor and council members.
§ 5-1-50(Bx 1)(Supp.2005)(emphasis added).
As emphasized above, § 5-1-50(B)(1) expressly recognizes that the "method of election" of
council and the question of whether council elections are partisan or nonpartisan are distinct and separate
issues. The direct reference in subsection(B)(I)(d)to the"method of election m prescribed in Section 5-
15-20" reaffirms the conclusion of our prior opinions mentioned above that"method of election" as used
Ms.Crosby
Ms.Mahn
Page 5
March 31,2014
in § 5-t5-30 refers to whether council is elected at large, from single-member districts,or a combination
of both.
Furthermore, language similar to that used in § 5-15-30 is found in § 4-9-10(c) concerning
changes to the initial form of a county government. That subsection provides, in part, that 'the initial
form of government and the number and method of election of county council' may be changed only by
referendum. § 4-9-10(c) (emphasis added). The only language in § 4-9-10 concerning the method by
which members of county council are elected is found in subsection(a). In addition to providing that a
referendum could be called prior to July 1, 1976 to determine the initial form of county government,§ 4-
9-10(x)goes on to state that"[a] referendum may also be called to determine the wishes of the registered
electors as to the question of whether the members of the governing body of the county shall be elected
from defined single member election districts or at large from the county...." Id. (emphasis added).
Thus, for purposes of§ 4-9-10(c) only aproposed change in the election of county council from at large
to single-member districts or vice versa constitutes a change in the "method of election" such that a
referendum is required. Although counties do not have the option of nonpartisan elections, § 4-9-10 and
§§ 5-15-20 and -30 were all originally enacted as part of the "home rule" legislation of 1975.1 This
suggests the Legislature understood the phrase "method of election" as used in each of these sections to
have the same meaning, i.e., to refer to the geographical area from which members of a local governing
body are elected.
With that being said, nothing in § 5-15-60 expressly sets forth the procedure by which a
municipality changes from partisan to nonpartisan elections. As indicated in your letter,the language of
that section stating municipalities "shall adopt by ordinance one of the following alternative methods of
nominating candidates for and determining the results of its nonpartisan elections" appears to apply after
nonpartisan elections have already been adopted. (Emphasis added). Although the provisions of§§ 5-15-
60 to -63 concerning nonpartisan elections use the words "method' or even "election method," these
terms clearly refer to the methods of nominating candidates and/or counting votes to determine who is
nominated or elected,e.g.,whether candidates must receive a plurality or majority of votes. Such matters
are unrelated to the issue of whether candidates are elected at large, from single-member districts, or a
combination of the two. Therefore, we do not believe such matters constitute a "method(s)of election"
for purposes of §§ 5-15-20 and -30. Furthermore, we believe the last sentence of § 5-15.60 which
provides that candidates for municipal offices may be nominated by party primary, party convention, or
petition "filf nonpartisan elections are not provided for" suggests the municipality decides whether
elections are partisan or nonpartisan. (Emphasis added). Consistent with the broad power given to
municipalities under§ 5.7-30 to adopt ordinances"not inconsistent with the Constitution and general law
of this State ... respecting any subject which appears to it necessary and proper for the security, general
welfare,and convenience of the municipality or for preserving health,peace,order, and good government
in it," it is our opinion municipal elections may be made nonpartisan without a referendum.
Conclusion
It is our opinion a referendum is not required under State law to change municipal elections from
partisan to nonpartisan. Consistent with prior opinions of this Office,the language of§5-15-30 requiring
a referendum 'to change the method of election of council members"refers to the"methods of election of
'3=Act No.283 of 1975.
Ms.Crosby
Ms.Mahn
Page G
March 31,2014
council" set forth in § 5-15-20—i.e.. whether members are elected at large, from single-member districts,
or a combination of both. This conclusion is further supported by the language of several related statutes
such as § 5-1-50(B) 1)which indicates the "method of election ... prescribed in Section 5-15-20" is an
issue separate and distinct from the question of whether elections are partisan or nonpartisan. In addition.
language similar to that used in§5-15-30 is found in § 4-9-10 which indicates a change in the"method of
election of county council" requiring a referendum likewise means a change in whether council is elected
at large or from single-member districts. In the absence of any legislative provision expressly requiring a
referendum to change municipal elections from partisan to nonpartisan, we believe municipalities have
the power under§ 54-30 to effectuate such a change via ordinance.
,y��,.,..+
Siocerely,����"'
Harrison D. Brant
Assistant Attorney General
REVIEWED AND APPROVED BY:
14&etf h.Cook '
Solicitor General