FY 2026 ADOPTED BUDGET2026
Annual Municipal
Budget
Fiscal Year
January 1, 2026 – December 31, 2026
Prepared by:
James S. Clifford
City Administrator
Lynda R. Williamson
Director of Finance
CITY COUNCIL
Briton S. Williams
Mayor
Dennis C. Briatico
Council Member
David B. Buck
Council Member
John M. Felak
Council Member
Robert L. Freitas
Council Member
Pat C. Carpenter
Council Member
Kevin W. Toole
Mayor Pro Tem
CITY LEADERSHIP
MANAGEMENT TEAM
James S. Clifford jclifford@northaugustasc.gov
City Administrator
J.D. McCauley, Ph.D. jmccauley@northaugustasc.gov
Assistant City Administrator
Jamie Paul jpaul@northaugustasc.gov
City Clerk
Kelly F. Zier kzier@northaugustasc.gov City Attorney
ENGINEERING & PUBLIC WORKS
Thomas C. Zeaser, P.E. tzeaser@northaugustasc.gov
Director of Engineering and Public Works
FINANCE
Lynda R. Williamson lwilliamson@northaugustasc.gov
Director of Finance
HUMAN RESOURCES
L. Kayla Ferguson kferguson@northaugustasc.gov
Manager of Human Resources
INFORMATION TECHNOLOGY Ricky L. Jones rjones@northaugustasc.gov
Manager of Information Technology
PARKS & RECREATION Richard L. Meyer rmeyer@northaugustasc.gov
Director of Parks and Recreation
PLANNING & DEVELOPMENT Thomas L. Paradise tparadise@northaugustasc.gov
Director of Planning and Development
PUBLIC SAFETY Joe R. Johnson jjohnson@northaugustasc.gov
Director of Public Safety
PUBLIC SERVICES James E. Sutton jsutton@northaugustasc.gov
Director of Public Services
TOURISM Karl E. Waldhauer kwaldhauer@northaugustasc.gov
Manager of Tourism
City Adminstrator’s Budget Message
General Information
Financial Policies
17-18Debt Service
Financial Management Systems
Revenue & Expenditure Summary
Personnel Authorizations
General Fund
Revenue & Expenditure Graphs
Summary of Revenue & Expenditures
TABLE OF CONTENTS
Budget Message
1-4
01
Community Profile
5-11
02
Policy & Procedures
12-16
03
19-24
Summary
39-41
04
42-45
General Fund
46
05
47
48
Budget Process & Amendments 25-26
Budget Ordinances 27-38
Revenue Summary Detail 49-50
Expenditure Summary - Category 51
Expenditure Summary - Departmentatl 52
General Government Division
City Council
City Administration
General Government
53
06
54-55
56
Information Technology 57-59
Municipal Court 60-61
Community Promotions 62
Finance
Human Resources
Building Standards
63-64
65-67
68-69
Planning & Development 70-71
City Buildings 72
Property Maintenance 73-75
Public Safety Division
Public Safety
Public Safety
76
07
77-80
Public Works Division
83Engineering
Street Lights
Public Works
81-82
08
84
Streets & Drains 84-85
Parks, Recreation, & Tourism Division
Parks and Recreation
Recreation
Park, Recreation, and Tourism
86
08
87
88-89
Parks 90-91
RVP Activities Center 92-94
Tourism Division 95
Tourism Facilities
Tourism
96-97
98-99
Accommodations Tax Fund
American Rescue Plan Fund
Fireman’s Fund
Special Revenue Funds
100-101
09
102
103
North Augusta Public Facilities Fund 104-105
Riverfront Central Core Redevelopment Fund 106-109
Savannah River Settlement Act Fund 110
Capital Projects Fund
Sales Tax IV Fund
Street Improvement Fund
Capital Projects Funds
111-115
10
116
117
Tax Increment Fund 118
Transportation Improvement Fund 119
Stormwater Fund
Revenue & Expenditure Graphs
Summary Schedule of Revnues & Expenditures
Stormwater Fund
120
11
121
122
Expenditure Summary - Category 123
Stormwater Administration 124
Non-Departmental 124
Personnel Authorizations 125
Accomplishments & Objectives 125
Stormwater Projects 126
Sanitation Fund
Revenue & Expenditure Graphs
Summary Schedule of Revnues & Expenditures
Sanitation Fund
127
12
128
129
Expenditure Summary - Category 130
Sanitation 132-133
Material Recovery 134-136
Non-Departmental 136
Utilities Fund
Revenue & Expenditure Graphs
Summary Schedule of Revnues & Expenditures
Utilities Fund
137
11
138
139
Expenditure Summary - Category 140
Utilities Finance 141-142
Utilities Administration 143-144
Water Operations & Maintenance 145-146
Water Production 147-149
Wastewater Operatiatons & Maintenance 150-152
Non-Departmental 152
Average Utility Bill 153
Depreciation Fund 154
Contingent Fund 155
Utility Construction Fund 156
Savannah River Bluff Lock & Dam Fund
Non-Major Enterprise Fund
157
12
Fee Schedule
Appendix
158-164
13
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
City Administrator’s Budget Message 1 | Page
100 Georgia Ave ● North Augusta ● South Carolina ● 29841 803-441-4202 ● www.northaugustasc.gov
September 29, 2025
The Honorable Briton S. Williams
Members of the City Council and
Citizens of the City of North Augusta, South Carolina
Dear Mayor Williams, Members of City Council, and Citizens:
Transmitted herewith is the balanced consolidated budget for Fiscal Year
2026 commencing January 1, 2026, and ending December 31, 2026. The budget
as proposed and the associated support data is submitted to Mayor and City
Council for consideration and subsequent adoption.
The budget process has been one of serious involvement by all
departments, directors, managers, and superintendents of the City. Utilizing the
policies and guidelines as set by City Council, we are able to submit to you a
budget that is balanced with continued high levels of service to the citizens. It
is a budget that is conservative but also acknowledges the importance of
maintaining high levels of service to the citizens and the associated costs and
funding mechanisms to do so.
As mentioned above, the 2026 budget was developed, as always, with the
goal of maintaining a high level of service. The Consolidated Municipal Budget
increased from $60,258,311 in 2025 to $63,837,084 in 2026. This is an increase
of 5.94% across all funds. The 2026 budget includes the continuation of the
2017B (Riverside Village), Capital Project Sales Tax IV, and Utilities Refunding
debt service payments as well as new capital projects in various funds. Please
refer to page 40 for a summary of expenditures of the consolidated budget.
As provided during the City’s budget planning study session earlier this
year, Administration provided the following priorities that received consensus
from City Council: Additional Courts and Public Safety personnel in the general
fund, employee compensation and benefits, maintenance of current
facilities/equipment/infrastructure, and evaluation of department priorities as
presented by the leadership team. Before you is a balanced budget that
continues to address the above mentioned priorities and proposes the City to
increase its millage rate to 79.5 mills.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
City Administrator’s Budget Message 2 | Page
Budget Highlights
2026 budget key information:
• No reduction in services for our citizens
• Millage increase of 2 mills. The value of a mill has increased to $157,241.
• Rate increase to the sanitation, water, and wastewater rates
• No health insurance premium increases for employees, though the City
will have a 4% increase for the employer portion beginning in January
2026
• Cost of Living increase of 3% for all employees
• The addition of 7 new positions city-wide
• The interest rates still remain at high levels and we have continued our
transition from lease purchases to outright purchase for vehicles and
equipment
General Fund Budget
The General Fund budget is $28,480,262, which is a 4.05% increase from last
year’s budget. This year’s budget includes a millage increase and revenue
growth, which is offset by the increase in operation expenditures. Details are
explained below.
Revenue Highlights: Below is a summary of major changes to the General Fund
revenues for the 2026 budget year:
• The City’s continued growth is reflected in the property tax revenues of
$364,000 (prior to the millage increase) due to new residential homes that
have been completed. In 2025, the value of a mill was 147,954 indicating
growth of 6% over the past year.
• Total business license revenue increased 5.61% over fiscal year 2025 to
8,363,282 for fiscal year 2026. This is due to increased business growth
throughout the City.
Expenditure Highlights: Below is a summary of major changes to the General
Fund expenditures for the 2026 budget year:
• Personnel is the City’s largest budget expenditure. The General Fund
added four new positions as well as restructured current positions which
increased their grade. Total salaries and benefits budgeted is $19,363,407
making up 68% of the total budget.
• Public Safety is a priority for our citizens. The public safety budget makes
up almost half of the general fund budget. This year we added a station
sergeant for the new headquarters and a dispatch supervisor both to
maximize our patrol officers on the road for citizen safety.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
City Administrator’s Budget Message 3 | Page
• The City determined a need for a solicitor due to the amount of cases that
have been backlogged. The City Attorney position is currently a part-time
position, and is fully encumbered with administrative work.
• The City was able to replace ten public safety vehicles, a backhoe for public
works, and three pickups split between property maintenance and parks.
• The City tested the effectiveness on maintenance contracts for some of the
City’s larger properties and found that to have had a beneficial outcome.
This year’s budget includes an increase to that contracted service of
$95,000.
• Downtown Development continues to be a goal for the City and the 2026
budget includes and increase in that line item of $22,000.
At the end of the last fiscal year the unassigned fund balance of the General
Fund was $4,100,000. Even with the extra expenses incurred with Hurricane
Helene as well as transition from a lease purchase model, the City was able to
transfer $496,000 to the Capital Projects fund at the end of 2024.
Stormwater Utilities Fund
The Stormwater Utilities Fund for 2026 budget year is $1,147,253. The
highlights are listed below:
• Increase of stormwater fees of $20,000 due to growth in the City
• Included a replacement of a Jet Vac budgeted for $104,000
• Future stormwater projects are prioritized on the last page of the
stormwater budget section
Sanitation Fund
The Sanitation Fund for 2026 budget year is $5,516,270. The highlights are
listed below:
• Sanitation rates will increase by $3/month for residential customers
• Maintenance Worker III (.25) added to the personnel
• Replacement of a Sideloader and Dump Trailer in Sanitation
• Replacement of a Transfer Truck and Walking Floor in Materials Recovery
Water/Wastewater Fund
The Water/Wastewater Fund for 2026 budget year is $15,171,119. The
highlights are listed below:
• Water rates will increase by $0.50/1000 gallons for residential inside city
customers
• Wastewater rates will increase by $0.80/1000 gallons for residential inside
city customers
• Addition of a Customer Service Rep, Billing Clerk, Environmental Systems
Operator, and half the cost of a Maintenance Worker II added to personnel
• Cost of pipe cleaning and wet well cleaning
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
City Administrator’s Budget Message 4 | Page
• Aiken County Public Service Authority rate increase
I would like to also highlight other work funded through the 2026 budget year:
• Continued work on the Southwest Interceptor Sewer Line Replacement
project fund through SCIIP grants and SLFRF funds
• Transfer station and ancillary projects funded through Savannah River
Settlement funds
• Comprehensive Plan funded through the Capital Projects fund
• Parking and pedestrian improvements in Riverside Village through
Riverfront Central Core Redevelopment fund and the North Augusta
Public Facilities Corp fund
The 2026 budget reflects our commitment to fiscal responsibility while
prioritizing our most valuable asset — our employees. It also supports our
ongoing efforts to maintain and enhance both our infrastructure and our parks
and recreation programs. Thanks to careful management and diligent oversight,
the City is well-positioned to fund and deliver the essential services our citizens
need and expect.
As always, we encourage you to feel comfortable in requesting any additional
information you may feel you need. The staff stands ready to assist you as we
enter into budget deliberations. There are two issues which have to be the
primary focus of the initial discussion: (1) if there are items deleted by staff which
should be included in the budget, and (2) what option(s) for increasing revenues
should be adopted.
Thank you for your leadership as a Council and staff looks forward to another
successful budget season.
Respectfully Submitted,
James S. Clifford
City Administrator
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Community Profile 5 | Page
GENERAL INFORMATION
History and Description of the City
The City of North Augusta was developed by
Augusta, Georgia native James U. Jackson. In
1890, he secured riverfront property in South
Carolina along the Savannah River, directly
across from Augusta. He secured the property
with the intention to build a new town. He
worked with designers and financiers from New
York to develop the new town named North
Augusta. By 1906, the new town of North
Augusta became a reality and was incorporated.
North Augusta, the second largest city in Aiken County, is located in western
South Carolina on the north bank of the Savannah River. Aiken County, which
ranks eleventh in population statewide, is one of seven counties--Burke,
Columbia, Lincoln, McDuffie, Richmond in Georgia and Aiken and Edgefield in
South Carolina--that make up the Augusta-Richmond County, GA-SC
Metropolitan Statistical Area (MSA).
Location
North Augusta city limits have expanded along
the Savannah River over the past 100+
years. The Savannah River forms the State line
between South Carolina and Georgia, so North
Augusta and is affectionately called "South
Carolina's Riverfront." North Augusta is 70
miles west of Columbia, the State capitol. North
Augusta is also central to mountains, beaches,
and international airports.
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Community Profile 6 | Page
Demographics
Below is a 10-year glance into the growth of the City of North Augusta:
Source: Population estimates provided by the City of North Augusta Planning & Development
Department
The U.S. Census estimated North Augusta's 2024 population to be 26,395 (as of
July 2024), a 10.7 percent increase since 2020.
Based on 2020 Census figures, North Augusta's average household size is
2.31. The homeownership rate is sixty-seven percent. The median value of
owner-occupied housing in the City is $170,000. The median household income
is $63,795. Per capita income is $35,886. Fifty-three percent of North Augusta's
population is female. Approximately eleven percent of the City's population lives
below the poverty level.
Ninety-two percent of North Augustans age 25 and older have a high school
diploma. Roughly one-third of the population age 25 and older holds a
bachelor's degree or higher. Seven percent of the City's residents are veterans.
Sixty-three percent of the North Augusta population 16 years and older are in
the civilian labor force. Of that number, 87% drive themselves to work. The
remainder carpool, use public transportation, walk to work, or use other
means. Almost three percent of the labor force works at home. Seventy-two
percent of the civilian work force is in the private sector; twenty-five percent is
in the public sector. The remainder are self-employed in not-incorporated
businesses.
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Community Profile 7 | Page
2023 2024 2025 2026
Total City Budget 50,280,526$ 54,625,771$ 60,258,311$ 63,564,685$
Total General Fund Budget 22,208,585 24,631,370 27,372,710 28,480,262
Total Employees 262 270 279 286.5
Total Employees per 1,000 Population 10.03 10.23 10.57 10.85
Property Tax Millage Rate 75.5 77.5 77.5 79.5
City Financial Profile
2023 2024 2025 2026
Taxes 76.76$ 78.79$ 78.79$ 80.83$
Water 17.25 18.54 18.54 21.49
Sewer 28.21 29.77 35.37 39.31
Sanitation 21.44 21.44 21.44 24.44
Stormwater 5.00 6.00 6.00 6.00
Total 148.66$ 154.54$ 160.14$ 172.07$
Assumptions:
Based on home valued at $305,000
Usage of 6,900 gallons
Charged on City Average 5,300 gallons
Monthly Impact of tax and Utility Rates on
Typical City Residential Household*
*For illustrative purposes only
Year Ended
December 31
Tax
Year
Assessed
Value
Estimated
Actual Value
Assessed
Value
Estimated
Actual
Assessed
Value
Estimated
Actual Value
Tax
Rate
2015 2014 70,711$ 1,442,916$ 20,984$ 158,860$ 91,695$ 1,601,777$ 74.21
2016 2015 73,066 1,490,976 21,623 163,698 94,689 1,654,674 74.21
2017 2016 79,820 1,628,797 26,337 199,379 106,157 1,828,175 70.50
2018 2017 82,341 1,680,246 27,375 207,242 109,717 1,887,487 73.50
2019 2018 83,448 1,702,840 31,654 239,635 115,103 1,942,475 73.50
2020 2019 111,102 2,267,144 33,204 251,369 144,307 2,518,512 73.50
2021 2020 114,077 2,327,835 40,594 307,314 154,671 2,635,149 73.50
2022 2021 128,917 2,630,664 47,567 360,104 176,484 2,990,768 73.50
2023 2022 136,906 2,793,697 54,000 408,804 190,907 3,202,501 75.50
2024 2023 144,308 2,944,722 49,495 374,698 193,803 3,319,420 77.50
Source: City of North Augusta tax records
Assessed Value and Estimated Actual Value of Taxable Property (in thousands of dollars)
Last Ten Fiscal Years
REAL PROPERTY PERSONAL PROPERTY TOTAL
Economic Profile
Below is a glance of the economic changes that have taken place in North
Augusta
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Community Profile 8 | Page
% of Total
County
Employer Location Employees Rank Employment
Savannah River Site Out 13,130 1 17.94%
Aiken County Public Schools In / Out 3,361 2 4.59%
Bridgestone Americas Out 2,167 3 2.96%
Kimberly-Clark Corp.Out 2,050 4 2.80%
Aiken Regional Medical Center Out 1,240 5 1.69%
Aiken County Government Out 1,093 6 1.49%
Shaw Industries Out 972 7 1.33%
Advanced Glassfiber Yarn Out 800 8 1.09%
UPS Customhouse Brokerage Out 600 9 0.82%
City of Aiken Out 449 10 0.61%
Hubbell Power Systems Out 600 11 0.82%
Emerson Automation Solutions (b)Out 369 12 0.50%
Autoneum North America, Inc.Out 362 13 0.49%
The Calstar Group (a)Out 350 14 0.48%
MTU America, Inc Out 330 15 0.45%
PACTIV Corp.Out 330 16 0.45%
CVS Distribution Center In 285 17 0.39%
City of North Augusta In 261 18 0.36%
Zeus Industrial Products Inc Out 260 19 0.36%
BAE Systems, Inc. Out 253 20 0.35%
Top 20 Principal Employers in Aiken County
Source: Economic Development Partnership, Various Employers, and South Carolina Employment Commission
Location: In city limits, Out of city limits
Climate
The average annual temperature is 66° Fahrenheit (F) with an average rainfall
of 46 inches per year.
Average January minimum ……………………………………..…….39° F
Average July maximum…………………………………………..….….91° F
Days with maximum number of 90° F or above……………………80
Days with minimum of 32° F or below ………………………………43
Business and Industry
North Augusta is home to diverse businesses and industries. A strong manufacturing presence exists with companies such as Bridgestone Americas, Kimberly-Clark, and Shaw Industries. Other major employers in the area include TTX, Allnex, and the SRP Federal Credit Union. The surrounding area also includes many healthcare industries. The local governments also employ
several North Augusta citizens to include Aiken County, City of Aiken, Aiken County Schools, and the City of North Augusta.
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Community Profile 9 | Page
Culture and Recreation
North Augusta, South Carolina is a charming
city with a mix of small-town charm and big-city
amenities. From the bustling Riverside Village
to boutique shops in the Downtown District,
there is something for everyone. The city offers
activities for all, from sports at SRP Park to
leisurely strolls on the Greeneway. History buffs
can visit Living History Park, while nature lovers
can enjoy Brick Pond Park. Founded over 100
years ago by James U. Jackson, North Augusta is a thriving community that
cherishes its history and natural beauty and welcomes visitors to explore and
experience its unique charm. With its picturesque views, rich history, and
vibrant community, there is no shortage of things to do in this charming
southern town. North Augusta also hosts numerous events throughout the year,
which is a great way to experience the community and celebrate the local culture.
Thanks to its expansive green spaces and convenient access to the Savannah
River, North Augusta is a haven for nature enthusiasts and families alike. With
a variety of parks to explore, like the North Augusta Greeneway, the options for
walking, biking, or birdwatching are endless. Dive into the water activities
available such as kayaking, paddle boarding, fishing, boating, or jet-skiing.
North Augusta is a verdant paradise just waiting to be discovered, brimming with
thrilling outdoor adventures for all to revel in.
North Augusta boasts a fascinating history that
can be witnessed in the stunning old homes
lining Georgia and West Avenue. For a deeper
dive into the past, look no further than the
Living History Park, a nine-acre gem on the
outskirts of downtown that transports you back
to North Augusta circa 1735 to 1785. To truly
grasp the full narrative, a visit to the Arts and
Heritage Center in the North Augusta Municipal Building is a must. With two
galleries and captivating permanent exhibits, the AHCNA is a vital part of the
South Carolina National Heritage Corridor, offering an immersive journey into
the city’s history. For a taste of the park’s history, check out Calhoun Park and
Wade Hamptons Veteran Park. Be sure to visit the Hamburg Educational
Panels located at Calhoun Park, courtesy of the City of North Augusta. These
informative displays offer a unique opportunity to learn more about the history
and culture of Hamburg.
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Community Profile 10 | Page
But North Augusta isn’t just about its rich
history – it also boasts a thriving arts
community that shines through various
mediums. Whether you’re admiring
photography and painting exhibitions at the
North Augusta Arts and Heritage Center,
grooving to live Music in the Park courtesy of
the North Augusta Cultural Arts Council, or
getting crafty at AR Workshop, there’s no
shortage of artistic delights for both locals and visitors to enjoy.
Banking
Current banking trends in North Augusta reflect the broader regional and
national patterns of increased competition, a tightening housing market, and
growth in non-traditional financial services. While local community banks
remain key, the presence of larger financial institutions is also prominent. The
North Augusta housing market is currently considered a "seller's market," with
declining inventory and higher average payments driven by rising mortgage
rates. In addition to traditional banks, North Augusta has a strong presence of
alternative financial services. The City is currently served by many full-service
commercial banks or saving banks – Bank of America, First Citizens, Regions
Bank, Security Federal, SouthState Bank, and Wells Fargo.
Health Care
There are three primary healthcare networks that serve and employ the North
Augusta area. Piedmont Healthcare has two prompt care locations along with a
physician’s office in the city limits. Wellstar
serves as the medical school of Georgia.
They have several locations in the Augusta
area and serve both local and national
patients. Aiken Regional has entered the
North Augusta area with their stand-alone
ER and are constructing a second location
in North Augusta.
Churches
North Augusta’s religious community has a long tradition of helping one’s
neighbor. The abundance of churches in the area show the importance of
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Community Profile 11 | Page
religion in the lives of area residents. More than 100 churches representing a
wide range of denominations can be found in North Augusta.
Other City Statistics
Traffic Violations ………………………………………………………. 9,564
Criminal Arrests ………………………………………………………… 655
Fire calls answered ……………………………………………………….573
Refuse collected (tons) ……………………………………………….16,321
Street potholes repaired …………………………………………………151
Note: All info for Calendar Year 2024
Downtown North Augusta
Connecting Community is a vital component of the North Augusta experience.
Riverside Village, the Greeneway Connector, Beacon Bluff, and the Augusta
GreenJackets are all integral in cultivating a vibrant downtown scene. These key
players work together to create a lively and engaging atmosphere for residents
and visitors alike. North Augusta Forward is one of our most passionate
advocates and visionaries. Their initiatives have led to the creation of impressive
projects such as the Greeneway Mural, the Downtown Connector, and the
upcoming completion of Beacon Bluff. Collaborating with the City of North
Augusta, North Augusta Forward, and Friends of the Greeneway (FROG), we aim
to elevate this charming town into a vibrant and irresistible destination.
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Policy & Procedures 12 | Page
FINANCIAL POLICY
Statement of Financial Polices
The Statement of Financial Policies presents policies that the city follows in
managing its financial and budgetary affairs.
Revenue Policy
The City of North Augusta will try to maintain a diversified and stable revenue
system to shelter it from short-run fluctuations in any one revenue source.
The city will set user fees and user charges for water, sewer, sanitation, and
outside fire protection at a level that fully supports the total direct cost including
equipment replacement and indirect cost (except depreciation) of the activity.
The city will set fees for other user activities, including recreational programs, at
a level to support the direct cost of the activity.
Nonresidents who use city facilities or participate in programs offered by the city,
such as recreational programs, may pay for these services at a higher rate than
city residents. This increased rate is to partially offset taxes paid by City
residents that are used to support the indirect costs of these programs.
Operating Budget Policy
The City of North Augusta will adopt a budget each year for the general fund and
the enterprise fund on a basis consistent with generally accepted accounting
principles except that depreciation in the enterprise fund is not required to be
budgeted. The city will adopt a budget each year for the special revenue funds
and capital projects fund on a project or activity basis which may exclude prior
fiscal year appropriations flowing through as current year expenditures.
The city will pay for all current expenditures or expenses with current revenues.
The audited unreserved fund balance in the general fund at year-end shall be
transferred to the capital projects fund on an annual basis to be used in
accordance with the adopted capital projects fund policy.
The transfer of budgeted amounts between functional areas of expenditures or
expenses shall be approved by city council; however, transfers of budgeted line
items within the functional areas of expenditures or expenses not to exceed five
thousand dollars ($5,000.00) may be approved by the city administrator as long
as total expenditures or expenses do not exceed appropriations in the functional
area. Functional areas are: general government; public safety; public works;
recreation and parks; and public utilities.
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Policy & Procedures 13 | Page
Unexpended appropriations lapse at year-end except that whole or part of
appropriations provided in the budget for capital or betterment outlays of the
special revenue funds or capital projects fund remaining unexpended at the close
of the fiscal year are held available for the following year.
The city will avoid budgetary procedures that balance current expenditures or
expenses at the expense of meeting future years' expenditures or expenses, such
as postponing expenditures or expenses or accruing future years' revenues.
The budget will provide for adequate maintenance of capital plant and
equipment. The budget will include estimated operating costs of future capital
improvements that are anticipated to be operational during the budget year.
In an effort to maintain a budgetary control system to help adherence to the
budget, the city administrator will provide monthly financial reports to city
council.
Where possible, the city will integrate performance measurement and
productivity indicators.
Investment Policy
The City of North Augusta, through the city administrator or his designee, will
project funds available for investment on a regular basis. Disbursement,
collection, and deposit of all funds will be scheduled to insure maximum cash
utilization.
The city will analyze market conditions and, when practical, obtain bids on cash
available for investment. In an effort to keep investments in our community, the
city will require that nonresident bidders offer a yield of twenty-five one
hundredths (0.25) per cent higher to receive the investment.
The city will invest as much of its idle cash as practicable on a continuous basis.
The city will pool cash from several different funds for investment purposes,
provided that the interest earned shall be prorated based on principal invested
back to the respective fund.
All investments made by the city will be selected and properly secured in
accordance with State law.
The accounting system will provide regular information concerning cash position
and investment performance. Accounting, Financial Reporting, and Reserve Policy
The city will establish and maintain its accounting records to conform to
generally accepted accounting principles and standards.
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Policy & Procedures 14 | Page
Monthly financial reports summarizing financial activities by major fund types
will be prepared and submitted to city council. In addition, the city will prepare
and publish a comprehensive annual financial report for distribution to city
council and other interested parties. This report will conform to the standards
outlined in the government finance officer's association certificate of achievement
for excellence in financial reporting program.
Where possible, the reporting system of the city will provide information on the
total cost of specific services by type of expenditure or expense and, if necessary,
by project or fund.
Reserves are recorded to signify that a portion of the fund equity is separated for
future use and is not available for appropriation or normal expenditure or
expense.
(1) General fund. The city shall maintain a reserve for the general
government function of eight hundred twenty-five thousand dollars
($825,000.00) or fifteen (15) per cent of the then current general fund
budget to the nearest twenty-five thousand dollars ($25,000.00),
whichever is greater, and it shall be entitled, "reserve designated for
contingencies." Beginning with fiscal year 2004, this reserve shall be
increased by one (1) per cent each year of the then current general
fund budget to the nearest twenty-five thousand dollars ($25,000.00)
whichever is greater, until the total per cent is fifteen (15) per cent of
the then current general fund budget.
(2) Stormwater utility fund. The city shall maintain a reserve for the
stormwater utility function of twenty (20) percent to the nearest
twenty-five thousand dollars ($25,000.00) of the then current
stormwater utility fund budget and it shall be titled "reserves
designated for emergency repairs/improvements.”
(3) Sanitation services fund. The City shall maintain a reserve for the
sanitation services function of twenty (20) per cent to the nearest
twenty-five thousand dollars ($25,000.00) of the then current
Sanitation Services Fund budget and it shall be entitled, "reserve
designated for emergency repairs/improvements.”
(4) Street improvements fund. The city shall maintain a reserve for the
street improvements function of one hundred thousand dollars
($100,000.00) and it shall be entitled, "reserve designated for
emergency repairs/improvements.”
(5) Gross revenue fund. The city shall maintain a reserve for the utilities
function of twenty (20) per cent to the nearest twenty-five thousand
dollars ($25,000.00) of the then current gross revenue fund budget
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and it shall be entitled, "reserve for designated emergency
repairs/improvements.”
Capital Projects Fund Policy
The City of North Augusta will make all capital improvements in accordance with
an adopted capital projects fund program.
The city will develop a multi-year plan for the capital projects fund and update
it annually.
The city will enact an annual capital projects fund budget based on the multi-
year capital projects fund plan. Future capital expenditures necessitated by
changes in population, changes in real estate development, or changes in
economic base will be calculated and included in capital budget projections.
Revenue sources to fund the capital improvements program may include the
following:
(1) The audited general fund unreserved fund balance.
(2) A designated tax millage for the capital projects fund program.
(3) Intergovernmental assistance.
(4) Interest earnings of the capital projects fund.
The city will coordinate development of the capital projects fund budget with the
development of the operating budget. Future operating costs associated with new
capital projects will be projected and included in the operating budget forecasts.
The city will maintain all its assets at a level adequate to protect the city's capital
investment and to minimize future maintenance and replacement costs.
The city administrator will identify the estimated costs and potential funding
sources for each capital project proposal before it is submitted to city council for
approval. The city will determine the least costly financing method for all new
projects.
The city will use intergovernmental assistance to finance only those capital
projects that are consistent with the capital projects fund program and city
priorities.
Fund Balance Policy
The North Augusta City Council recognizes that the maintenance of a fund
balance is essential to the preservation of the financial integrity of the City of
North Augusta and is fiscally advantageous for both the city and its taxpayers.
Fund balance is a measurement of available financial resources and is the
difference between total assets and total liabilities in each fund. This policy
provides guidance concerning the fund balance maintained by the city to
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Policy & Procedures 16 | Page
mitigate financial risk that can occur from unforeseen revenue fluctuations,
unanticipated expenditures, and similar circumstances. The city also seeks to
maintain the highest possible credit ratings which are dependent, in part, on the
city's maintenance of an adequate fund balance.
Beginning with the most restrictive constraints, fund balance amounts will be
reported in the following categories:
(1) Non-spendable fund balance - amounts that are not in a spendable form
(e.g., inventory) or are legally or contractually required to be maintained
intact (e.g., permanent fund principal).
(2) Restricted fund balance - amounts that can be spent only for the specific
purposes stipulated by external parties either constitutionally or through
enabling legislation (e.g., grants or donations).
(3) Committed fund balance - amounts that can be used only for the specific
purposes determined by formal action of the North Augusta City Council.
Commitments may be changed or lifted only by referring to the formal
action that imposed the constraint originally (e.g., the City of North
Augusta's commitment in connection with future construction projects).
(4) Assigned fund balance - amounts intended to be used by the City of North
Augusta for specific purposes. Intent can be expressed by the North
Augusta City Council. In government funds other than the general fund,
assigned fund balance represents the amount that is not restricted or
committed. This indicates that resources in other governmental funds are,
at a minimum, intended to be used for the purpose of that fund.
(5) Unassigned fund balance - includes all amounts not contained in other
classifications and is the residual classification of the general fund only.
Unassigned amounts are available for any legal purpose.
The responsibility for designating funds to specific classifications shall be as
follows:
Committed fund balance - The North Augusta City Council is the highest
level of decision-making authority, and formal action by city council must
be taken to establish, modify, or rescind a fund balance commitment.
Assigned fund balance - The North Augusta City Council has authorized
the city administrator as the official authorized to assign the fund balance
to a specific purpose as approved by this fund balance policy.
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December 31, 2024
Total Assessed Value 193,802,761$
Debt Limit (8% of total assessed value)15,504,221
General Bonded Debt -
Legal Debt Margin 15,504,221$
Debt Service
Debt Service is established to account for the accumulation of resources for the
payment of general long-term debt: general obligation, tax increment financing,
state revolving loans or revenue bonds as well as major capital lease purchases.
The City has decided to account for all debt in their respective funds and not in
a debt service fund. Where feasible, the City develops and utilizes revenues,
special fees, or their revenue in lieu of debt. The City’s primary objective in debt
management is to maintain a level of debt within the legal debt margin as defined
by State law and with in available resources, while minimizing taxpayer costs.
In January 2015, the Corporation entered into an installment purchase
transaction in the principal amount of not exceeding ten million dollars to
construct and equip a parking garage. In January of 2016, this agreement was
amended and restated as an installment purchase transaction in the principal
amount, not exceeding thirteen million dollars, to refinance the costs relating to
the construction and equipping of a parking garage and finance the costs relating
to the construction and equipping of certain roads, water, sewer, and related
infrastructure. In January 2017, this agreement was amended and restated
again in the principal amount not exceeding sixteen million dollars (“Series
2017A”).
In January 2017, the City also entered into an amended and restated agreement
to lease the parking deck from the Corporation. In May 2017, the Corporation
entered into an installment
purchase transaction in the
principal amount of not exceeding
$69,450,000 to construct and equip
two parking decks, a stadium,
conference facilities, a riverfront
park, and certain roads, water,
sewer and related infrastructure
(“Series 2017B”). Proceeds from this
transaction were also used to
refinance the municipal center
financed purchase payable and the Series 2017A revenue bond discussed above
during 2017.
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In March 2020, the City issued General Obligation Bonds, Series 2020, in the
amount of $10,250,000. The bonds were issued pursuant to an ordinance
adopted by City Council subject to an affirmative voter referendum for the
purposes of (1) defraying the costs incurred in connection with all or a portion of
the designing, developing, and construction of a new Department of Public Safety
headquarters and related fire apparatus; and (2) issuance costs thereof. Section
14 of Article X of the Constitution of the State of South Carolina provides that
municipalities of the State may issue bonded indebtedness in an amount not
exceeding 8% of the assessed value of all taxable property therein, unless
approved at referendum. Bonded indebtedness approved at referendum may be
incurred without regard to the City’s Debt Limit and as a result of the
aforementioned affirmative referendum, the principal amount of the bonds does
not count against the debt limit. The full faith, credit, and taxing power of the
City are irrevocably pledged as security for the bonds.
The City has entered into several financed purchase payable agreements for
various equipment.
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FINANCIAL MANAGEMENT SYSTEMS
Form of Government
The City of North Augusta has a Mayor-Council form of government. The City
Council is composed of seven members elected at-large on a partisan basis. The
Mayor is elected to a four-year term. Every two years, three Council members
are elected to serve four-year staggered terms.
The City Council is the legally constituted lawmaking and policy-making body
for the City of North Augusta. Major duties of the City Council include: adopting
an annual budget; establishing the annual property tax rate; enacting policies
concerning the operation of the city; enacting local ordinances; and appointing
the Municipal Judges, City Attorney, City Clerk, and members of the various
boards. City Council also has the authority to call bond referendums in the city
and enter into contracts.
Budgetary and Accounting Systems
The City of North Augusta’s accounting policies conform to generally accepted
accounting principles (GAAPP) as applied to government unites. The
Government Accounting Standards Board (GASB) is the accepted standard-
setting body for establishing governmental accounting and financial reporting
principles. The budgets adopted by the City of North Augusta are consistent
with these standards.
Budgeting
In accordance with the General Statutes of The State of South Carolina, the City
Council is required by state statute to adopt an annual balanced budget by
ordinance prior to January 1. A budget is considered balanced when projected
revenues equal anticipated expenditures in each fund.
Basis of Accounting
The accounting and financial reporting applied to a fund are determined by its
measurement focus. All governmental funds are accounted for using the current
financial resources measurement focus and the modified accrual basis of
accounting.
Governmental fund revenues are recognized as soon as they are both measurable
and available. Expenditures generally are recorded when a liability is incurred,
as under accrual accounting. However, debt service expenditures, as well as
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FUND TYPE
ACCOUNTING
BASIS
BUDGETING
BASIS
General Fund
Modified
Accrual
Modified
Accrual
Special Revenue Funds
Modified
Accrual
Modified
Accrual
Capital Projects Funds
Modified
Accrual
Modified
Accrual
Proprietary Funds
Full
Accrual
Full
Accrual
BASIS OF ACCOUNTING AND BUDGETING
ALL BUDGETARY FUNDS
expenditures related to compensated absences and claims and judgments, are
recorded only when payment is due.
Proprietary funds are accounted for using the economic resources measurement
focus and the accrual basis of accounting. Revenues are recognized in the period
in which they are earned while expenses are recognized in the period in which
the liability is incurred.
Fund Accounting
A fund is a grouping of related accounts that is used to maintain control over
resources that have been segregated for specific activities or objectives. The City,
like other local governments, uses fund accounting to ensure and demonstrate
compliance with finance-related legal requirements. All of the funds of the City
can be divided into two categories: governmental funds and proprietary funds.
The City does not have a fiduciary fund.
The City has nine major funds (general fund, capital projects sales tax IV fund,
capital projects fund, tax increment fund, North Augusta Public Facilities Fund,
ARPA fund, water and waste water fund, sanitation fund, and stormwater utility
fund). Major funds represent the significant activities of the City and basically
include any fund whose revenue or expenditures, excluding other financing
sources and uses, constitute more than 10% of the revenues or expenditures of
the appropriated budget. The breakdown of the major and non-major funds for
the City of North Augusta is included below.
Governmental funds are used to account for all or most of a government’s general
activities. The City maintains general, special revenue, and capital projects
funds.
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The General Fund is the City’s general operating fund and is used to account for
all financial transactions except those required to be accounted for in other
funds. Principal sources of revenue are property taxes, business licenses and
permits, intergovernmental revenues, and service charges. Primary
expenditures are for general government, public safety, public works, parks and
recreation, and tourism.
Description of General Fund Divisions
The General Government Division is comprised of the following operations:
• City Council; the body that sets policy
• City Administration; administration for the City
• Municipal Courts; legal and judicial services
• Community Promotion; enhance quality of life
• Finance; accounting, purchasing, taxes, business licenses, utility billing
• City Buildings; maintenance of city owned buildings
• Building Standards; permitting, inspections, contractor licensing
• Human Resources; personnel, risk management, title VI
• Planning and Development; planning, zoning, code enforcement
• Property Maintenance; maintains a city property
• Information Technology; network services, GIS
The Public Safety Division is comprised of the following operations:
• Public Safety; police services, fire suppression, criminal investigation,
animal control
The Public Works Division is comprised of the following operations:
• Engineering; technical support
• Street Lights; repairs street lights
• Streets and Drains; maintain city streets and storm sewers
The Parks, Recreation, and Tourism Division is comprised of the following
operations:
• Recreation; athletic programs
• Parks; maintain city parks
• Riverview Park (RVP) Activities Center; maintain the activities center and
other rentals
• Tourism; promotion of locations throughout the City
• Tourism Facilities; maintain tourism rental facilities
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Description of Special Revenue Funds
Special Revenue Funds are used to account for specific revenue received which
are restricted to expenditures for particular purposes (other than capital
projects). The City currently has established the following Special Revenue
Funds:
Accommodations Tax Fund – This fund is used to account for the receipt and
disbursement of money from the state accommodations tax for the purpose of
assisting in the development of innovation and/or effective tourism promotion
projects at the local level.
ARPA Fund – This fund is used to account for the receipt of the Coronavirus
State and Local Fiscal Recovery Fund (SLFRF) allocation from the State of South
Carolina as appropriated by the American Rescue Plan Act of 2021 as well as to
account for the disbursement of funds for general government services and
infrastructure projects as allowed under the US Department of Treasury’s Final
Rule.
Fireman’s Fund – This fund is used to account for the receipt and disbursement
of money from the one percent tax through the South Carolina State Firefighters’
Association to be used to benefit firefighters that the department resources do
not provide.
North Augusta Public Facilities Corporation (NAPFC) Fund – This fund
represents the activities of the North Augusta Public Facilities Corporation, a
blended component unit.
Riverfront Central Core Redevelopment Fund – This fund is used for the
receipt and disbursement of the downtown area and the development of the
riverfront and Riverside Village.
Savannah River Settlement Fund – This fund is a source of revenue
appropriated from the August 31, 2020 settlement of the lawsuit between the
State of South Carolina and the United States Department of Energy (DOE)
concerning the termination of the Mixed Dioxide Fuel Fabrication Facility at the
Savannah River Site (SRS). All disbursals and expenditures must be made in
compliance with the provisions contained in this act.
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Description of Capital Projects Funds
Capital Projects Funds are used to account for and report financial resources
that are restricted, committed, or assigned to expenditures for capital outlays,
including acquisition or construction of capital facilities and other capital assets.
The City currently has established the following Special Revenue Funds:
Capital Projects Fund – This fund is used to account for the acquisition and
construction of major capital items other than those financed by proprietary
funds and trust funds.
Sales Tax IV Fund – This fund is used to account for the receipt and
disbursement of money from the county-wide capital project sales tax.
Street Improvement Fund – This fund is used to account for the receipt and
disbursement of money related to the maintenance, repair, and construction of
streets and related infrastructure.
Tax Increment Fund – This fund is used to account for the receipt of property
taxes assessed and levied in the tax increment financing district.
Transportation Improvement Fund – This fund is used to account for the
receipt and disbursement of monies from other governmental agencies and
developers designated for use for major transportation-related projects.
Description of Enterprise Funds
Enterprise funds are used to report the same functions presented as business-
type activities in the government-wide financial statements. These funds
distinguish operating revenues and expenses from non-operating items.
Operating revenues and expenses generally result from providing services and
producing and delivering goods in connection with an enterprise fund’s principal
ongoing operations. The City uses enterprise funds to account for its water,
wastewater, sanitation, and stormwater operations as well as the Savannah Bluff
Lock and Dam.
Stormwater Utility Fund – This fund maintains the stormwater infrastructure
that is functional and protective of our natural resources through established
stormwater fees.
Sanitation Fund – This fund provides refuse and recycling services through
established sanitation fees.
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Water and Wastewater Fund – This fund maintains and operates the City’s
public water supply and wastewater system through established water and sewer
fees.
Savannah River Bluff Lock and Dam Fund – This fund accounts for the receipt
and disbursement of monies from other governmental agencies for the purpose
of maintaining the Augusta pool on the Savannah River.
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BUDGET PROCESS AND BUDGET AMENDMENTS
Budget Process
The City of North Augusta’s budget year coincides with the calendar year. In
accordance with City Ordinance the city administrator submits to the council a
balanced budget and an explanatory budget message for the next budget year
before October 1 of each budget year. The council determines the time and place
of the public hearing on the budget. After the conclusion of the hearing, council
may insert new items, or may increase or delete items of the budget. The budget
shall be finally adopted no later than December 31. Upon final adoption, the
budget will be in effect for the budget year. A copy of the adopted budget is
available for inspections by all offices, departments, agencies, and the general
public.
The budget is developed with input from staff, City leadership, and City Council
through a series of meetings and work sessions. Work on the budget begins in
July with revenue estimates, personnel changes, and vehicle and equipment
requests due to the Finance Director. Department heads deliver budget requests
on operating and maintenance in August. Meetings with City administration,
Finance department, and department leadership begin in August. The City
Administrator along with the Finance Director deliver a proposed budget in
September to City Council.
Basis of Budgeting
Formal budgetary integration is employed as a management control device. A
budget is legally adopted annually for the General Fund on a basis consistent
with U.S. GAAP.
Annual budgets are not adopted for the Special Revenue Funds or the Capital
Projects Funds. These funds budget on a project or activity basis instead of an
annual operating cycle basis. Budgets for the Enterprise Funds are legally
adopted annually on a basis consistent with U.S. GAAP except that depreciation
is not a budgeted item.
Unexpended appropriations lapse at the end of the year except that a whole or
part of appropriations provided in the budget for capital or betterment outlays of
any department or activity remaining unexpended at the close of the fiscal year
is held available for the following year.
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Budget Amendments
Transfer of budgeted amounts between functional areas must be approved by
the City Council. However, the City Administrator can amend the budget at the
line item or department level, within a functional area, not to exceed $5,000.
Management can also over-expend appropriations, with the City Administrator’s
approval, at the line item and department level, as long as the total expenditures
or expenses do not exceed appropriations of the functional area.
FY 2026 BUDGET CALENDAR
Day Date Action Responsible Official(s)
Monday July 7 Budget Preparation Data Input
Available to Directors - June 30, 2024, YTD Balance Complete
Finance Department
Friday July 18
Revenue Estimates, Employee
Allocation Sheets, & Vehicle and
Machinery Lists Due
Leadership Team
Friday August 1 Budget Requests Submitted by Leadership Team Leadership Team
Monday August 18 Begin Budget Meetings with
Directors/Managers
City Administration and
Directors/Managers
Friday September 5 Proposed Budget Completion City Administration and Finance Department
Thursday September 18 Proposed Budget Submitted and Delivered to Mayor and City
Council
City Administration, Finance Department,
City Clerk
Monday September 29 Council Study Session Mayor and City Council
Tuesday September 30 Council Study Session (If Needed) Mayor and City Council
Thursday October 2 Publish Public Hearing Notice Finance Department
Monday October 20 Budget Hearing Mayor and City Council
Monday October 20 Budget Ordinance, First Reading Mayor and City Council
Monday November 3 Budget Ordinance, Second Reading Mayor and City Council
Wednesday November 5 Publish Public Notice of Enacted Budget Finance Department
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ORDINANCE NO. 2025-21
ADOPTING A BUDGET FOR FISCAL YEAR 2026
CONTAINING ESTIMATES OF PROPOSED REVENUES AND EXPENDITURES
BY THE CITY OF NORTH AUGUSTA, SOUTH CAROLINA,
FOR THE BUDGET YEAR BEGINNING JANUARY 1, 2026,
AND DECLARING THAT SAME SHALL CONSTITUTE THE BUDGET
OF THE CITY OF NORTH AUGUSTA FOR SUCH BUDGET YEAR
WHEREAS, in accordance with the Laws of South Carolina, and the Ordinance of the City
of North Augusta, the City Administrator must prepare and submit to the City Council a Balanced Budget
for the next budget year to begin on January 1, 2026, and end on December 31, 2026; and
WHEREAS, a public hearing has been held on said budget, as required by law.
NOW, THEREFORE BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF
THE CITY OF NORTH AUGUSTA, SOUTH CAROLINA, IN MEETING DULY ASSEMBLED AND
BY THE AUTHORITY THEREOF, THAT:
Section I. The City Council hereby adopts the 2026 Fiscal Year Budget, incorporated by
reference as though it were set out herein in its entirety, for the conduct of the
business of the municipal government of North Augusta for the budget year,
January 1, 2026, to December 31, 2026.
Section II. The transfer of budgeted amounts between functional areas of expenditures or
expenses shall be approved by City Council; however, transfers of budgeted line
items within the functional areas of expenditures or expenses not to exceed $5,000,
may be approved by the City Administrator as long as total expenditures or
expenses do not exceed appropriations in the functional area. Management can
also over expend appropriations, with the City Administrator’s approval, at the line
item and department level, as long as the total expenditures or expenses do not
exceed appropriations of the functional area. Functional areas are: General
Government; Public Safety; Public Works; Parks, Recreation, and Tourism;
Sanitation Services; Stormwater Utility; and Water and Wastewater.
Section III. The Mayor or City Administrator may authorize the expenditure of an amount not
to exceed $500 at any one time from the Council Contingencies Account without
prior approval of the City Council provided that any such expenditure is reported
in the minutes of the next Council meeting.
Section IV. The City Council must approve expenditures from the following funds Sales Tax
IV, Accommodation Tax Fund, Fireman’s Fund, Street Improvement Fund,
Riverfront Central Core Redevelopment Fund, Tax Increment Financing Fund,
Transportation Improvement Fund, Capital Projects Fund, North Augusta Public
Facilities Corporation Fund, Depreciation Fund, Contingent Fund, Utility
Construction Fund, Savannah Bluff Lock and Dam Fund, ARPA/SLFRF Fund,
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Policy & Procedures 28 | Page
and the Savannah River Settlement Act Fund unless otherwise previously
budgeted.
Section V. All Ordinances or parts of Ordinances in conflict herewith are, to the extent of such
conflict, hereby repealed.
Section VI. This Ordinance shall become effective immediately upon its adoption on second
reading.
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ORDINANCE NO. 2025-22
LEVYING THE ANNUAL TAX ON PROPERTY
IN THE CITY OF NORTH AUGUSTA, SOUTH CAROLINA,
FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2026,
AND ENDING DECEMBER 31, 2026
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
NORTH AUGUSTA, SOUTH CAROLINA, IN MEETING DULY ASSEMBLED AND BY THE
AUTHORITY THEREOF, THAT:
Section I. The annual tax for the fiscal year (budget year) 2026, beginning January 1, 2026,
and ending December 31, 2026, is hereby imposed and levied for general corporate
purposes upon all the taxable property of the City of North Augusta.
Section II. The period for which the tax levy is due on all taxable property, except for
motorized vehicles, shall be from January 1, 2025, to December 31, 2025.
Section III. The period for which the tax levy is due for all motorized vehicles which are
required to be licensed by Section 53-3-110, Code of Laws of South Carolina, shall
be from January 1, 2026, to December 31, 2026.
Section IV. The tax levy imposed upon all taxable property shall be 75.70 mills to the General
Fund and 3.80 mills to the Capital Projects Fund for a total tax levy of 79.50 mills.
Section V. All Ordinances or parts of Ordinances in conflict herewith are, to the extent of such
conflict, hereby repealed.
Section VI. This Ordinance shall become effective January 1, 2026.
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ORDINANCE NO. 2025-23 ESTABLISHING WATER SERVICE CHARGES BY REVISING
SECTION 14-25, TITLED "WATER RATE SCHEDULE–GENERALLY,"
OF THE CITY CODE OF THE CITY OF NORTH AUGUSTA, SOUTH CAROLINA
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
NORTH AUGUSTA, SOUTH CAROLINA, IN MEETING DULY ASSEMBLED AND BY THE AUTHORITY THEREOF, THAT: I. Section 14-25, titled "Water Rate Schedule–Generally," is hereby amended and
when amended shall read as follows:
Section 14-25. Water rate schedule–Generally. The schedule to be utilized for the computation of monthly charges for water
service is as follows: All meters are to be read and bills rendered in one-hundred
gallon increments: (1) Minimum monthly water charges:
Inside/ Operation
Outside Debt and Total Minimum Size (inches) City Service + Maintenance = Minimum Usage 5/8" x 3/4" In $ 3.90 + $ 9.98 = $ 13.88 3,000
Out 5.85 + 21.91 = 27.76 3,000
1" In 3.90 + 15.49 = 19.39 6,000 Out 5.85 + 32.83 = 38.68 6,000
1 1/2" In 3.90 + 20.65 = 24.55 9,000
Out 5.85 + 43.04 = 48.89 9,000 2" In 3.90 + 31.08 = 34.98 15,000 Out 5.85 + 63.71 = 69.56 15,000
3" In 3.90 + 46.89 = 50.79 24,000 Out 5.85 + 95.00 = 100.85 24,000 4" In 3.90 + 57.42 = 61.32 30,000
Out 5.85 + 115.87 = 121.72 30,000
6" In 3.90 + 162.85 = 166.75 90,000 Out 5.85 + 324.64 = 330.49 90,000
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
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(2) Monthly rates for usage above minimum:
Charge/
Gallons Inside/ Operation 1,000 Over Outside Debt and Over Minimum City Service + Maintenance = Minimum
Next 10,000 In $.15 + $ 1.80 = $ 1.95
Out .30 + 3.60 = 3.90 Next 27,000 In .15 + 1.75 = 1.90 Out .30 + 3.50 = 3.80
Next 160,000 In .15 + 1.70 = 1.85 Out .30 + 3.40 = 3.70 All Additional In .15 + 1.60 = 1.75
Out .30 + 3.20 = 3.50
(3) Wholesale Customers (Any customer who purchases water for resale to the general public.)
Usage up to 10,640,000 gallons/month $14,044 minimum
All over 10,640,000 gallons/month 1.39/1,000 gallons (4) Rates for multi-family complex:
For purposes of this section, each dwelling unit within a multi-family or apartment complex shall be considered a single customer and treated as a single-family dwelling when computing the minimum charge in subsection (1) without regard to the method by which its water is metered. When
computing rates for usage above minimum, the rates shown in subsection (2)
shall be on a per-meter basis. (5) Rates for multi-commercial complex:
For purposes of this section, a commercial customer shall be defined as a
business or industry having a separate business license, occupying separate spaces, and having separate sanitary facilities when computing the minimum charge in subsection (1) without regard to the method by which its water is metered. When computing rates for usage above minimum, the rates shown
in subsection (2) shall be on a per-meter basis.
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II. This Ordinance shall become effective immediately upon its adoption on second reading for all bills rendered on or after January 1, 2026 without regard to when the
water was consumed or the meter read.
III. All Ordinances or parts of Ordinances in conflict herewith are, to the extent of such conflict, hereby repealed.
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Policy & Procedures 33 | Page
ORDINANCE NO. 2025-24 ESTABLISHING WASTEWATER SERVICE CHARGES
BY REVISING SECTION 14-68, TITLED
"SCHEDULE OF MONTHLY WASTEWATER SERVICE CHARGE,"
OF THE CITY CODE OF THE
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF NORTH
AUGUSTA, SOUTH CAROLINA, IN MEETING DULY ASSEMBLED AND BY THE AUTHORITY
THEREOF, THAT:
I. Section 14-68, titled "Schedule of Monthly Wastewater Service Charge," is hereby amended and
when amended shall read as follows:
Sec. 14-68. Schedule of monthly wastewater service charge.
The schedule to be utilized for the computation of monthly charges for wastewater service is as follows:
(1) Each residential or commercial customer of the city's system, whether inside or outside the city, must pay such customer's proportionate share of the costs for operation and maintenance of the system. In addition, each customer of the city's sanitary wastewater system must pay an amount to share the costs of debt service and to provide for special reserve funds. The operation and maintenance, debt service, and special reserve funds shall be paid on a monthly basis as follows:
a. Rates for the first 15,000,000 gallons/month:
Inside City Outside City
Base + Per
1,000
Gallons
Base + Per
1,000
Gallons
Operation and maintenance $8.69 $4.40 $ 9.69 $4.44
Debt Service 2.53 0.90 5.06 1.52
Monthly Charges $11.22 $5.30 $14.75 $5.96
b. Rates for additional usage:
Inside City Outside City
Per
1,000
Gallons
Per
1,000
Gallons
Operation and maintenance $2.85 $2.85
Debt Service 0.73 0.73
Monthly Charges $3.58 $3.58
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Policy & Procedures 34 | Page
(2) All charges for wastewater service are to be made in one-hundred (100) gallon increments.
(3) Six (6) months following the date of availability of wastewater service, or at such time as a customer actually connects to the City’s wastewater system, whichever event occurs first, the wastewater service charges as set forth herein shall be due and payable.
(4) Customers who have service available but who have not connected to the system shall be charged the minimum base monthly service rate for inside City and outside City customers as shown in Section 14-68(1)a above.
II. This Ordinance shall become effective immediately upon its adoption on second and final reading
for all bills rendered on or after January 1, 2026.
III. All Ordinances or parts of Ordinances in conflict herewith are, to the extent of such conflict, hereby
repealed.
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Policy & Procedures 35 | Page
ORDINANCE NO. 2025-25
AMENDING ARTICLE IV, SECTION 14-123
TITLED “SANITATION SERVICES FEES”
OF THE CITY CODE OF THE
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
NORTH AUGUSTA, SOUTH CAROLINA, IN MEETING DULY ASSEMBLED AND BY THE
AUTHORITY THEREOF, THAT:
I. Article IV, Section 14-123, titled "Sanitation Fees" is hereby amended and when amended
shall read as follows:
ARTICLE IV. SANITATION SERVICE
Section 14-123. Sanitation Services fees.
A. Residential services:
There is hereby imposed upon each home, residence, apartment unit, or dwelling unit
within the City, a charge for sanitation services to include garbage collection, trash
collection, health services, and street sweeping. A sanitation services fee shall also
be charged any residential customer located outside the City who receives sanitation
services from the City.
For purposes of this section, each dwelling unit within a multi-family or apartment
complex, duplex, etc. shall be considered a single customer and treated as a single-
family dwelling without regard to the method of collection. The City reserves the
right to determine the method of collection and type of containers to be used for
residential customers.
(1) Fees - Residential Roll Carts:
Residential services where the principal use is for living, home, residence,
apartment unit, dwelling unit and service is provided by roll carts:
Inside City limits, per month $24.44
Outside City limits, per month $34.41
For each additional roll cart provided by the City, there shall be a charge equal
to 25% of the fee for a single cart.
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Policy & Procedures 36 | Page
(2) Fees - Removal of Roll Carts from Curb by City Personnel:
Notwithstanding any other provisions contained herein, if roll carts are left on
the street in violation of this Code and City representatives remove the roll
carts from the street to a location in compliance with City Code.
$5.00 for each removal.
(3) Fees – Electronics Disposal Fee:
Fees for disposing of electronic waste shall be $25 per item disposed.
B. Commercial services:
There is hereby imposed upon each place of business, industry, or other commercial
premises within the City, a charge for sanitation services to include garbage
collection, trash collection, animal control, health services, and street sweeping. A
sanitation services fee shall also be charged any commercial customer located
outside the City who receives sanitation services from the City.
For purposes of this section, a commercial customer is a business or industry having
a separate business license and occupying separate spaces.
(1) Fees - Commercial service with residential roll carts.
Pickups under this subsection shall not exceed six (6) 100 gallon (or
equivalent) residential roll carts per pickup and shall not exceed one (1) pickup
per week.
Per 100 Gal.
Roll Cart
Inside City limits, per month $24.44
Outside City limits, per month $34.41
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Policy & Procedures 37 | Page
(2) Fees - Commercial service with City supplied front-end loading bulk
containers containing non-compacted waste.
Pickups under this subsection may be scheduled for Monday through Saturday.
The size of container, frequency, and schedule of pickups shall be subject to
the approval of the City. Fees shall be based upon the size of containers and
frequency of pickups as follows:
CONTAINER
SIZE
BASE
FEE
INSIDE
CITY
OUTSIDE
CITY
2 cu. yd. $51.64 + 3.26/cu. yd. or 4.61/cu. yd.
3 cu. yd. $54.05 + 3.26/cu. yd. or 4.61/cu. yd.
4 cu. yd. $56.44 + 3.26/cu. yd. or 4.61/cu. yd.
6 cu. yd. $61.73 + 3.26/cu. yd. or 4.61/cu. yd.
8 cu. yd. $67.54 + 3.26/cu. yd. or 4.61/cu. yd.
C. Special service for residential or commercial customers:
When special bulk or compacted wastes are collected by the City through a procedure
or method not provided for above and out of the ordinary collection procedures, the
City may charge rates commensurate with the work and equipment involved.
D. Special landfill charges:
Fees for disposing of automobile, truck, or tractor tires and special
handling/packaging waste shall be equal to the fees charged by Aiken County plus
15% for handling.
II. This Ordinance shall become effective immediately upon its adoption on third reading for
all bills rendered on or after January 1, 2026.
III. All Ordinances or parts of Ordinances in conflict herewith are, to the extent of such
conflict, hereby repealed.
FY 2026 OPERATIONS BUDGET CITY OF NORTH AUGUSTA
Policy & Procedures 38 | Page
FY 2026 OPERATION BUDGET CITY OF NORTH AUGUSTA
Summary 39 | Page
Total Percentage of
Dollars Total
General Fund 28,480,262$ 45.8%
Accommodations Tax Fund 390,000 0.6%
Fireman's Fund 98,000 0.2%
North Augusta Public Facilities Fund 4,592,905 7.4%
Riverfront C/C Fund 3,377,288 5.4%
Tax Increment Fund 2,456,841 4.0%
Capital Projects Fund 597,516 1.0%
Street Improvement Fund 351,000 0.6%
Stormwater Fund 1,147,253 1.8%
Sanitation Fund 5,516,270 8.9%
Utilities Fund 15,171,119 24.4%
Total Budget 62,178,454.00$ 100.0%
CITY OF NORTH AUGUSTA
REVENUE SUMMARY
(ALL FUNDS)
FY 2026 OPERATION BUDGET CITY OF NORTH AUGUSTA
Summary 40 | Page
Total
General Fund $19,363,407 $7,219,278 $359,190 $1,538,387 $0 $28,480,262
Accommodations Tax 0 390,000 0 0 0 390,000
Firemen's Fund 0 98,000 0 0 0 98,000
NAPFC Fund 0 617,000 0 0 4,143,701 4,760,701
Riverfront/Central Core Fund 224,314 2,268,095 0 50,000 0 2,542,409
Tax Increment Fund 0 2,590,058 0 0 0 2,590,058
Capital Projects Fund 0 373,658 134,275 34,000 0 541,933
Sales Tax 4 Fund 0 0 0 0 1,770,279 $1,770,279
Street Improvement Fund 0 351,000 0 0 0 351,000
Stormwater Utility 592,921 201,012 23,259 330,061 0 1,147,253
Sanitation Services Fund 2,669,271 1,886,279 187,037 773,683 0 5,516,270
Utilities Funds 3,827,633 9,408,450 47,732 504,909 1,382,395 15,171,119
Utility Depreciation Fund 0 178,800 0 0 0 178,800
Utility Contingent Fund 0 24,000 0 10,000 0 34,000
Utility Construction Fund 0 0 0 241,000 0 241,000
Savannah Bluff Lock & Dam 0 24,000 0 0 0 0 24,000
TOTAL $26,677,546 $25,629,630 $751,493 $3,482,040 $7,296,375 $63,837,084
41.79%40.15%1.18% 5.45% 11.43% 100.00%
Personal Services
Operations & Maint.
(including transfers)Lease Purchase Capital Debt Service
CITY OF NORTH AUGUSTA
CONSOLIDATED BUDGET
FY 2026 OPERATION BUDGET CITY OF NORTH AUGUSTA
Summary 41 | Page
General Enterprise Special Revenue Capital Projects FY 2026 FY 2025 FY 2024 FY 2023
Fund Funds Funds Funds Budget Budget Actuals Actuals
REVENUES
Property Taxes 12,243,158$ -$ 2,456,841$ 597,516$ 15,297,515$ 13,950,297$ 15,014,241$ 10,390,213$
Business Licenses 8,363,282 - - - 8,363,282 7,918,706 7,898,268 6,993,010
Permits 675,000 16,000 - - 691,000 666,000 902,656 711,394
Fines and Forfeitures 1,019,099 - - - 1,019,099 1,215,025 949,905 901,098
Intergovernmental Revenue 1,920,543 - 488,000 350,000 2,758,543 2,484,644 9,767,629 7,313,093
Charges for Services 1,256,050 20,436,706 630,000 - 22,322,756 21,011,900 20,745,736 18,770,323
Interest/Miscellaneous 1,159,472 1,151,404 205,000 1,000 2,516,876 2,644,619 6,106,197 4,911,730
Sales Tax - - - - - - 15,190,310 3,423,388
Local Hospitality and Accomm Taxes - - 3,376,315 - 3,376,315 3,201,878 3,227,892 2,933,463
Sales of Recyclables - 186,875 - - 186,875 208,624 190,040 98,504
Transfers 1,843,658 43,657 3,758,878 - 5,646,193 5,506,826 17,602,137 7,944,864
TOTAL SOURCE OF FUNDS 28,480,262 21,834,642 10,915,034 948,516 62,178,454 58,808,519 97,595,011 64,391,080
General Enterprise Special Revenue Capital Projects FY 2026 FY 2025 FY 2024 FY 2023
Fund Funds Funds Funds Budget Budget Actuals Actuals
EXPENSES BY DEPARTMENT
City Council 235,312$ - 383,333 - 618,645 277,779$ 366,396$ 249,813$
City Administration 604,602 - - - 604,602 596,189 993,984 592,254
Information Technology 960,088 - - - 960,088 959,123 1,014,335 805,382
Municipal Courts 1,252,522 - - - 1,252,522 1,031,618 847,138 781,058
Community Promotion 35,662 24,000 - - 59,662 88,398 93,531 73,337
Finance 935,328 - - - 935,328 833,116 1,314,569 566,520
Human Resources 366,716 - - - 366,716 364,818 267,060 286,679
Building Standards 713,259 - - - 713,259 716,114 587,485 512,296
Planning & Development 877,859 - - 150,000 1,027,859 960,617 928,222 663,517
City Buildings 544,502 - 567,000 - 1,111,502 1,074,311 1,096,586 1,382,647
Property Maintenance 2,121,202 37,200 - - 2,158,402 2,029,103 1,889,636 1,716,712
Public Safety 13,676,048 - 98,000 20,000 13,794,048 13,111,433 23,225,869 21,557,569
Engineering 473,284 - - - 473,284 444,027 405,818 335,008
Street Lights 554,566 - - - 554,566 507,405 471,214 465,088
Streets and Drains 1,263,567 - - 351,000 1,614,567 1,453,998 1,144,583 4,204,936
Recreation 1,480,443 - - - 1,480,443 1,394,111 1,371,998 1,270,478
Parks 915,350 488,500 - - 1,403,850 1,409,423 675,042 591,229
Tourism Facilities 202,959 - - 127,000 329,959 294,985 177,181 145,345
Tourism 445,316 378,814 390,000 - 1,214,130 894,263 1,549,659 1,239,112
RVP Activities Center 821,677 - - - 821,677 1,080,289 1,399,855 1,122,346
Stormwater - 1,105,204 - - 1,105,204 1,089,002 662,154 2,936,059
Sanitation - 3,789,742 - - 3,789,742 3,425,628 3,049,058 3,444,887
Materials Recovery Facility - 1,295,796 - - 1,295,796 1,093,058 2,309,142 1,042,585
Utilities Finance - 979,357 - - 979,357 877,601 781,183 711,365
Utilities Administration - 843,779 - - 843,779 605,313 757,044 597,584
Water Operations & Maint - 1,122,760 - - 1,122,760 1,372,827 1,187,018 961,286
Water Production - 2,202,681 - - 2,202,681 1,969,113 5,137,778 1,891,511
Wastewater Operations & Maint - 7,835,130 - - 7,835,130 7,533,993 7,660,759 5,169,848
Debt Service - 1,382,395 4,143,701 1,904,554 7,430,650 7,408,327 7,359,761 7,708,492
Transfers - 1,459,199 3,894,620 110,658 5,464,477 5,453,693 10,036,141 7,651,794
TOTAL USE OF FUNDS 28,480,262 22,944,557 9,476,654 2,663,212 63,564,685 60,349,675 78,760,199 70,676,737
BUDGET SUMMARY
SOURCES AND USES OF FUNDS
FY 2026 OPERATION BUDGET CITY OF NORTH AUGUSTA
Summary 42 | Page
BUDGET BY FUND/DEPARTMENT 2023 2024 2025 2026
General Fund
4000 – City Council 4.5 4.5 4.5 4.5
4010 – Administration 2 2 2 2
4015 – Info. Technology 4 4 4 4
4020 – Municipal Court 1.5 1.5 4.5 5.5
4040 – Finance 4 4 4.75 5
4045 – Human Resources 2 2 2 2
4050 – Building Standards 5.75 6.75 7.25 7.25
4055 – Planning & Development 6 7 7 7
4060 – City Buildings 2 2 2 2
4065 – Property Maintenance 18 18 18 18.25
4100 – Public Safety 94.5 98.5 102.5 105
4200 – Engineering 3 3 4 4
4220 – Streets & Drains 11 10 10 10
4300 – Recreation 8 8 9 9
4310 – Parks 7 8 8 8
4320 – Tourism Facilities 1.5 1 1 1
4325 – Tourism 1 1 1 1
4330 – RVP Activities Center 7.5 7 7 7.5
GENERAL FUND TOTAL 183.25 188.25 198.5 203
Riverfront Central Core Dev. Fund
4325-Tourism 1 2.5 2.5 2
RF/CC DEV. FUND TOTAL 1 2.5 2.5 2
TOTAL GOVERNMENTAL BUDGET 184.25 190.75 201 205
ANNUAL BUDGET COMPARISON OF PERSONNEL
Number of Positions
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATION BUDGET CITY OF NORTH AUGUSTA
Summary 43 | Page
BUDGET BY FUND/DEPARTMENT 2023 2024 2025 2026
Sanitation Services Fund
4240 – Sanitation 26.5 26.5 26.25 26.5
4241 – Material Recovery Facility 5.5 6.5 6.5 6.5
SANITATION SERV. FUND TOTAL 32 33 32.75 33
Stormwater Utility Fund
4220 – Stormwater 6.25 6.25 6.25 6.25
STORMWATER UTL. FUND TOTAL 6.25 6.25 6.25 6.25
Public Utilities Fund
4250 – Utilities Finance 5 5.5 5.25 7
4260 – Utilities Administration 6.5 6.5 5.75 7
4270 – Water Operations 9 9 9 8
4280 – Water Production 8 8 8 9.25
4290 – Wastewater Operations 11 11 11 11
PUBLIC UTILITIES FUND TOTAL 39.5 40 39 42.25
TOTAL ENTERPRISE BUDGET 77.75 79.25 78 81.5
TOTAL CITY BUDGET 262 270 279 286.5
ANNUAL BUDGET COMPARISON OF PERSONNEL
Number of Positions
FY 2026 OPERATION BUDGET CITY OF NORTH AUGUSTA
Summary 44 | Page
FULL TIME EQUIVALENT EMPLOYEEES BY
FUNCTION/PROGRAM
For the purposes of the chart, full-time employees are included as one equivalent
and part-time employees are counted as a half of an equivalent.
For Fiscal Year 2026, there were seven full-time positions added across all the
funds. The General Fund allocated positions for a solicitor and a quarter cost of
a maintenance worker in general government and a dispatch supervisor, station
sergeant, and an animal control tech (July 1 start) in public safety. The
Sanitation Fund allocated a quarter of the cost of the maintenance worker. The
Utilities Funds allocated an additional customer service representative, a billing
clerk, a maintenance worker (two quarters cost), and an environmental systems
trainee. The budget also includes a number of salary increases on positions that
were reclassified with more duties in their roles.
FY 2026 OPERATION BUDGET CITY OF NORTH AUGUSTA
Summary 45 | Page
Fiscal Year
City
Population
Full Time
Employees
Employees
per 1,000
Population
2022 24995 262 10.48
2023 26117 262 10.03
2024 26395 270 10.23
2025 26400 279 10.57
2026 26827 286.5 10.68
Employees per Capita
PERSONNEL SUMMARY
During the last five years the City has grown in the number of employees by
24.5. The city closely examines a position before it is added to the budget.
Crowds filled downtown for the Jack O’Lantern Jubilee concert.
GENERAL
FUND
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 46 | Page
GENERAL FUND
The General Fund is the chief operating fund of the City. It is used to account
for all revenues and expenditures applicable to the general operations of the City
and is used to record all financial transactions not required to be accounted for
in other funds.
The General Fund accounts for the revenues and expenditures necessary to
carry out the basic governmental activities of the city such as public safety,
public works, recreation, tourism, and general government.
The primary source of revenue for the General Fund are property taxes, business
licenses and permit fees, as well as various grants, intergovernmental income,
and charges for services.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 47 | Page
Property Taxes 12,243,158$
Business Licenses 8,363,282
Permits 675,000
Fines and Forfeitures 1,019,099
State Revenue 1,630,543
Federal Revenue 290,000
Charges for Services 1,256,050
Miscellaneous 1,159,472
Transfers 1,843,658
28,480,262$
General Government 8,647,052$
Public Safety 13,676,048
Public Works 2,291,417
Parks, Recreation, and Tourism 3,865,745
28,480,262$
General Fund Revenues by Source
General Fund Expenses by Division
Property Taxes43%
Business Licenses29%
Permits2%
Fines and Forfeitures4%
State Revenue6%
Federal Revenue
1%
Charges for Services4%
Miscellaneous4%
Transfers
7%
General Government30%
Public Safety
48%
Public Works8%
Parks, Recreation, and Tourism14%
CITY OF NORTH AUGUSTA
ANNUAL BUDGET
For Fiscal Year 2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 48 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Property Taxes 9,850,654$ 10,666,180$ 11,224,268$ 12,243,158$
Business Licenses 6,993,010 7,898,268 7,918,706 8,363,282
Permits 689,897 883,510 650,000 675,000
Fines and Forfeitures 901,098 949,905 1,215,025 1,019,099
State Revenue 1,409,009 1,553,686 1,516,644 1,630,543
Federal Revenue 58,761 104,558 320,000 290,000
Charges for Services 1,716,785 1,746,187 1,614,555 1,256,050
Miscellaneous 1,349,111 1,974,368 1,328,303 1,159,472
Transfers 1,432,491 1,439,545 1,585,209 1,843,658
Total Revenues 24,400,816$ 27,216,207$ 27,372,710$ 28,480,262$
EXPENSES:2023 2024 2025 2026
(by department)Actual Actual Budget Budget
City Council 185,208$ 195,889$ 227,779$ 235,312$
City Administration 592,254 553,682 596,189 604,602
Information Technology 805,382 1,014,335 959,123 960,088
Municipal Courts 781,058 847,138 1,031,618 1,252,522
Community Promotion 51,337 69,531 64,398 35,662
Finance 556,800 590,879 833,116 935,328
Human Resources 286,679 267,060 364,818 366,716
Building Standards 512,296 587,485 716,114 713,259
Planning & Development 663,517 840,201 960,617 877,859
City Buildings 586,554 604,620 509,786 544,502
Property Maintenance 1,716,712 1,886,430 2,013,103 2,121,202
Public Safety 10,235,693 12,170,355 13,033,433 13,676,048
Engineering 335,008 405,818 444,027 473,284
Street Lights 465,088 471,214 507,405 554,566
Streets and Drains 932,334 981,084 1,102,998 1,263,567
Recreation 1,270,478 1,371,998 1,394,111 1,480,443
Parks 591,229 675,042 934,423 915,350
Tourism Facilities 145,345 177,181 176,385 202,959
Tourism 337,016 401,202 422,978 445,316
RVP Activities Center 1,122,346 1,101,584 1,080,289 821,677
Non-Departmental 2,176,623 1,906,876 - -
Total Expenses 24,348,957$ 27,119,604$ 27,372,710$ 28,480,262$
Operating Surplus 51,859$ 96,603$ -$ -$
GENERAL FUND
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 49 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
PROPERTY TAX
Current Taxes 9,456,486$ 10,512,748$ 10,904,268$ 11,903,158$
Delinquent Taxes 77,977 9,373 5,000 5,000
Tax Penalties 119,232 144,059 110,000 150,000
FILOT 196,958 202,080 205,000 185,000
9,850,653 10,868,260 11,224,268 12,243,158
LICENSES
Business Licenses 6,993,010 7,696,188 7,918,706 8,363,282
Franchise Fees
6,993,010 7,696,188 7,918,706 8,363,282
PERMITS
Building Permits 539,322 730,488 525,000 550,000
Electrical Permits 49,683 35,367 35,000 35,000
Mechanical Permits 40,541 36,806 35,000 35,000
Plumbing Permits 19,820 23,754 20,000 20,000
Grading Permits 40,531 57,065 35,000 35,000
689,897 883,480 650,000 675,000
FINES & FORFEITURES
Public Safety Fines 879,374 944,210 1,135,435 948,692
Victim Services - - 59,590 50,407
Drug Related Acct-Fed - - 5,000 5,000
Drug Related Acct-State 21,724 5,695 15,000 15,000
901,098 949,905 1,215,025 1,019,099
STATE REVENUE
State Shared Revenue 779,959 810,476 809,910 850,843
Accommodations Tax 37,796 42,561 40,000 40,000
Merchant's Inventory Tax 54,790 41,092 54,700 54,700
Local Option Sales Tax 64,823 57,563 65,000 65,000
MASC Grant 10,000
Law Enforcement Net Grant 3,996 3,907 10,000 10,000
SCDPS Grant - - - 20,000
State SRO Grant 467,645 598,087 537,034 580,000
1,409,009 1,553,686 1,516,644 1,630,543
FEDERAL REVENUE
Highway Safety Grant 49,788 104,558 190,000 190,000
COPS Grant - - 125,000 100,000
US DOJ Grant 8,973 - 5,000 -
58,761 104,558 320,000 290,000
GENERAL FUND
REVENUE SUMMARY - DETAIL
For Fiscal Years 2023-2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 50 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
CHARGES FOR SERVICES
Fire Protection Fees 41,068 55,578 57,800 57,200
Customer Street Light Fees 107,202 112,142 116,610 126,960
Municipal Center Rentals 83,084 35,005 36,000 36,000
Special Programs Fees 10,892 8,553 10,500 12,000
Volleyball Fees 13,540 17,780 13,915 19,280
Soccer Fees 74,648 85,596 88,710 98,870
Basketball Fees 59,686 72,995 72,415 68,325
Softball Fees 44,026 37,535 40,700 41,405
Football Fees 65,507 81,126 79,745 70,790
Baseball Fees 84,853 58,704 70,790 75,295
Concession Stand Revenue 112,131 104,835 80,000 120,000
Community Center Rentals 82,894 77,103 78,500 78,050
Activities Center Fees 203,241 199,598 226,370 221,875
Recreation Facilities Rentals 75,280 51,041 53,000 83,000
Activities Center Tournaments 497,461 603,323 464,500 30,000
Tourism Event Fees 161,273 145,273 125,000 117,000
1,716,786 1,746,187 1,614,555 1,256,050
MISCELLANEOUS REVENUE
Other 734,338 1,415,638 819,228 733,804
Communication Towers 260,616 249,340 234,075 238,668
Interest 354,157 309,390 275,000 187,000
1,349,111 1,974,368 1,328,303 1,159,472
TRANSFERS
Enterprise Funds 1,302,438 1,300,532 1,410,369 1,583,119
Riverfront/Central Core Fund 40,075 40,075 40,075 134,726
Accommodations Fund - - 55,000 45,000
Capital Projects Fund 89,978 85,536 79,765 80,813
1,432,491 1,426,143 1,585,209 1,843,658
Total Revenues 24,400,816$ 27,202,775$ 27,372,710$ 28,480,262$
GENERAL FUND
REVENUE SUMMARY - DETAIL
For Fiscal Years 2023-2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 51 | Page
DEPARTMENT Personnel Operating Capital Total
City Council 207,922$ 27,390$ -$ 235,312$
City Administration 469,773 134,829 - 604,602
Information Technology 447,342 476,746 36,000 960,088
Municipal Courts 586,302 666,220 - 1,252,522
Community Promotion - 35,662 - 35,662
Finance 600,075 335,253 - 935,328
Human Resources 240,351 126,365 - 366,716
Building Standards 653,426 59,833 - 713,259
Planning & Development 754,709 121,650 1,500 877,859
City Buildings 141,617 402,885 - 544,502
Property Maintenance 1,324,791 575,274 221,137 2,121,202
Public Safety 10,436,213 2,232,835 1,007,000 13,676,048
Engineering 446,845 26,439 - 473,284
Street Lights - 554,566 - 554,566
Streets and Drains 814,797 307,770 141,000 1,263,567
Recreation 874,558 535,885 70,000 1,480,443
Parks 594,412 272,938 48,000 915,350
Tourism Facilities 80,328 108,881 13,750 202,959
Tourism 128,677 316,639 - 445,316
RVP Activities Center 561,269 260,408 - 821,677
TOTAL 19,363,407$ 7,578,468$ 1,538,387$ 28,480,262$
Percent of Total 68.0%26.6%5.4%100.0%
Personnel
68%Operating
27%
Capital
5%
GENERAL FUND
EXPENDITURE SUMMARY BY CATEGORY
For Fiscal Years 2023-2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 52 | Page
2023 2024 2025 2026
DEPARTMENT Actual Actual Budget Budget
City Council 185,208$ 195,889$ 227,779$ 235,312$
City Administration 592,254 553,682 596,189 604,602
Information Technology 805,382 1,014,335 959,123 960,088
Municipal Courts 781,058 847,138 1,031,618 1,252,522
Community Promotion 51,337 69,531 64,398 35,662
Finance 556,800 590,879 833,116 935,328
Human Resources 286,679 267,060 364,818 366,716
Building Standards 512,296 587,485 716,114 713,259
Planning & Development 663,517 840,201 960,617 877,859
City Buildings 586,554 604,620 509,786 544,502
Property Maintenance 1,716,712 1,886,430 2,013,103 2,121,202
Public Safety 10,235,693 12,170,355 13,033,433 13,676,048
Engineering 335,008 405,818 444,027 473,284
Street Lights 465,088 471,214 507,405 554,566
Streets and Drains 932,334 981,084 1,102,998 1,263,567
Recreation 1,270,478 1,371,998 1,394,111 1,480,443
Parks 591,229 675,042 934,423 915,350
Tourism Facilities 145,345 177,181 176,385 202,959
Tourism 337,016 401,202 422,978 445,316
RVP Activities Center 1,122,346 1,101,584 1,080,289 821,677
Non-Departmental 2,176,623 1,906,876 - -
TOTAL 24,348,957$ 27,119,604$ 27,372,710$ 28,480,262$
GENERAL FUND
EXPENDITURE SUMMARY BY DEPARTMENT
For Fiscal Years 2023-2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 53 | Page
GENERAL
GOVERNMENT
DIVISION
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 54 | Page
CITY COUNCIL
The City of North Augusta has a Mayor-Council form of government. The City
Council is composed of seven members elected at-large on a partisan basis. The
Mayor is elected to a four-year term. Every two years, three Council members
are elected to serve four-year staggered terms.
The City Council is the legally constituted lawmaking and policy-making body
for the City of North Augusta. Major duties of the City Council include: adopting
an annual budget; establishing the annual property tax rate; enacting policies
concerning the operation of the city; enacting local ordinances; and appointing
the Municipal Judges, City Attorney, City Clerk, and members of the various
boards.
City Council meetings are open to the public and held the first and third Monday
of the month at 6:00 p.m. in the Council Chambers on the third floor of the
Municipal Building. Council study session meetings are held on the second and
fourth Monday of the month at 6:00 p.m. in Council Chambers.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 55 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 118,597$ 120,690$ 122,565$ 130,301$
60330 FICA 8,253 8,910 9,377 9,969
60340 EMPLOYEE RETIREMENT 17,222 19,081 23,361 24,835
60350 HEALTH INSURANCE 16,326 22,628 28,500 40,000
60390 WORKERS COMPENSATION 2,999 3,046 3,187 2,817
TOTAL PERSONNEL SERVICES 163,397$ 174,355$ 186,990$ 207,922$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 4,895$ 5,967$ 4,300$ 4,300$
61020 DUES/TRAINING/TRAVEL 11,252 5,641 12,500 12,500
61130 ADVERTISING 951 983 3,425 1,000
61132 ELECTIONS 411 2,584 12,100 2,000
61190 SPECIAL DEPARTMENT SUPPLIES 90 1,694 3,250 1,600
61220 INSURANCE 1,754 3,295 3,214 3,990
61230 CONTINGENCIES 2,458 1,370 2,000 2,000
TOTAL OPERATING EXPENSES 21,811$ 21,534$ 40,789$ 27,390$
TOTAL CITY COUNCIL 185,208$ 195,889$ 227,779$ 235,312$
FY 2026 BUDGET HIGHLIGHTS
61130 ADVERTISING Public Notices 1,000$
Newsletters moved to 4030 (3,000)
61132 ELECTIONS Non City Election Year (10,100)$
4000 CITY COUNCIL
POSITION TITLE 2023 2024 2025 2026
Mayor (PT)1 1 1 1
Council Members (PT)6 6 6 6
City Clerk 1 1 1 1
TOTAL 8 8 8 8
CITY COUNCIL
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 56 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 332,768$ 322,171$ 340,523$ 356,677$
60330 FICA 24,006 24,038 26,050 27,286
60340 EMPLOYEE RETIREMENT 59,184 62,242 64,904 67,983
60350 HEALTH INSURANCE 16,326 15,085 19,000 10,000
60390 WORKERS COMPENSATION 8,755 9,012 9,444 7,827
TOTAL PERSONNEL SERVICES 441,039$ 432,548$ 459,921$ 469,773$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 933$ 3,692$ 2,000$ 2,000$
61020 DUES/TRAINING/TRAVEL 12,115 12,299 17,000 17,000
61080 CONTRACTS/MAINTENANCE 5,048 5,829 5,000 5,000
61147 ECONOMIC DEVELOPMENT 37,375 38,929 47,500 47,500
61220 INSURANCE 92,858 12,062 14,768 13,329
61230 CONTINGENCIES 2,886 48,323 50,000 50,000
TOTAL OPERATING EXPENSES 151,215$ 121,134$ 136,268$ 134,829$
TOTAL ADMINISTRATION 592,254$ 553,682$ 596,189$ 604,602$
4010 ADMINISTRATION
POSITION TITLE 2023 2024 2025 2026
City Administrator 1 1 1 1
Assistant City Administrator 1 1 1 1
TOTAL 2 2 2 2
ADMINISTRATION
CITY ADMINISTRATION
The Administration Department is responsible for staff supervision and support,
implementing adopted policies, preparing and maintaining City Council meeting
agendas and minutes, adopted ordinances, resolutions and contracts. This
department also offers public information and citizen assistance, personnel
administration, and city representation in various agencies, councils and
organizations. The City’s Administration is committed to expanding the quality
of life in our community.
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 57 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 274,571$ 298,215$ 306,458$ 315,916$
60330 FICA 20,215 23,308 23,444 24,168
60340 EMPLOYEE RETIREMENT 49,062 57,988 58,411 60,214
60350 HEALTH INSURANCE 32,653 30,170 38,000 40,000
60390 WORKERS COMPENSATION 7,119 1,299 7,779 7,044
TOTAL PERSONNEL SERVICES 383,620$ 410,980$ 434,092$ 447,342$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 2,816$ 2,699$ 5,900$ 6,200$
61020 DUES/TRAINING/TRAVEL 9,549 1,994 12,350 12,350
61040 AUTOMOTIVE EXPENSES 675 313 2,862 2,862
61050 UTILITY SERVICES 139,827 136,964 96,700 154,000
61060 DATA PROCESSING 97,498 216,354 122,900 60,000
61080 CONTRACTS/MAINTENANCE 92,434 150,191 183,600 193,500
61220 INSURANCE 25,703 40,355 64,719 47,834
61290 LEASE PURCHASE 20,673 20,673 - -
TOTAL OPERATING EXPENSES 389,175$ 569,543$ 489,031$ 476,746$
CAPITAL OUTLAY
70300 OFFICE MACHINES 32,587$ 33,812$ 36,000$ 36,000$
TOTAL CAPITAL OUTLAY 32,587$ 33,812$ 36,000$ 36,000$
TOTAL INFORMATION TECHNOLOGY 805,382$ 1,014,335$ 959,123$ 960,088$
4015 INFORMATION TECHNOLOGY
INFORMATION TECHNOLOGY
The City of North Augusta is making investments in information technology
solutions, which through careful planning, cooperative business and technical
execution, will provide a return on investment in the form of improved services.
The Department is enthusiastic in performing the task of researching and
delivering new technology while never losing focus on the critical role of
maintaining the current technical infrastructure and providing exceptional
customer service to all agencies.
The departments primary responsibilities include: provide support for desktop
equipment through help desk and on-site customer assistance; provide network
infrastructure to support city computer operations and information transfer;
provide for the procurement, development, upgrade, and support of business
software for customer departments port Voice over IP systems and related
telecommunication systems for City departments; ensure security and integrity
of North Augusta’s network and data
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 58 | Page
FY 2026 BUDGET HIGHLIGHTS
61050 UTILITY SERVICES Comcast Service 48,600$
Segra 50,400
Voice Advantage (Vc3)55,000
61060 DATA PROCESSING Network Security Software / Tools (Nessus)4,200$
V-Meetings / Streaming Software/Av Hardware 3,000
Eset Virus Software Maint Desktops 5,000
Verisign Ssl Cert Ren / Dot Gov 4,000
Watchguard Live Sec 6,800
Microsoft Scvmm (Hyper-V)4,000
Gis Hardware 4,000
Veeam Backup & Replication 6,500
Ps Laptop Replacements 12,000
Watchguard M2Fa Licenses & Tokens 4,500
Laser Printers 3,500
Battery Backup Replacement 2,500
61080 CONTRACTS/MAINTENANCE Aiken Ariel Imagery Flight (New Request)17,700$
Microsoft Enterprise Lic. Agreement 14,000
Website Maintenance 10,500
Barracuda Spam/Virus/Archiver App Maint 19,000
Arc Gis Licensing/Website/Hosting/Upgrades 23,800
Cell Phones (2)2,400
Microsoft 365 Licensing 12,500
Veeam Cloud Backup 19,000
Laserfiche/Workflow 30,600
Lan System Maintenance 20,000
Access Control/Camera Repair&Replace 19,000
Consulting (At&T/Edts/Ahead)5,000
FY 2026 REQUESTS NOT FUNDED
61080 CONTRACTS/MAINTENANCE Park and Ride Cameras 45,000$
POSITION TITLE 2023 2024 2025 2026
Manager of Information Technology 1 1 1 1
GIS Analyst 1 1 1 1
Network Operations Coordinator 1 1 1 1
PC Network Technician 1 1 1 1
TOTAL 4 4 4 4
INFORMATION TECHNOLOGY
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 59 | Page
ACCOMPLISHMENTS
In 2025, IT completed a budgeted camera replacement project at three remote
locations at Martintown Rd, Bergen Rd and Pisgah Rd. Outdated camera
equipment was replaced with the new city standard Avigilon cameras. Public
Safety now has the ability to monitor these locations without intervention from
the IT department. We hope to replace more outdated equipment at and around
city facilities in the future as the budget allows.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 60 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 146,230$ 131,361$ 316,399$ 417,511$
60330 FICA 10,738 11,201 24,205 31,940
60340 EMPLOYEE RETIREMENT 21,479 23,840 56,875 79,578
60350 HEALTH INSURANCE 8,163 7,543 38,000 50,000
60390 WORKERS COMPENSATION 3,490 3,337 3,447 7,273
TOTAL PERSONNEL SERVICES 190,100$ 177,282$ 438,926$ 586,302$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 570$ 4,939$ 4,000$ 10,000$
61020 DUES/TRAINING/TRAVEL 3,256 3,794 6,250 4,000
61035 STATE FINES/FEES 516,745$ 564,227$ 479,700$ 544,047$
61050 UTILITY SERVICES - 16,366 700 500
61060 DATA PROCESSING 497 504 3,680 3,500
61080 CONTRACTS/MAINTENANCE 488 5,154 2,000 5,000
61117 JURY SERVICES 520 - 3,200 200
61119 JUVENILE DETENTION 150 75 3,000 9,000
61140 PROFESSIONAL EXPENSES 25,113 22,397 25,320 32,000
61220 INSURANCE 43,619 52,400 64,842 57,973
TOTAL OPERATING EXPENSES 590,958$ 669,856$ 592,692$ 666,220$
TOTAL MUNICIPAL COURT 781,058$ 847,138$ 1,031,618$ 1,252,522$
4020 MUNICIPAL COURT
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL SERVICES Solicitor 98,344$
61010 GENERAL SUPPLIES New Letterhead/Envelopes 5,000
61140 PROFESSIONAL EXPENSES Recording Fees 2,500$
City Code Update 3,150
Legal Subscription 5,000
Indigent Defense 21,350
FY 2026 REQUESTS NOT FUNDED
60000 PERSONNEL SERVICES Clerk of Court 56,368$
Clerk of Court 56,368
MUNICIPAL COURT
The Municipal Court serves as the local judicial branch for the City of North
Augusta. It handles traffic violations, municipal ordinance violations, and
misdemeanor offenses within the city’s jurisdiction. The court works closely with
public safety and legal staff to ensure fair and efficient administration of
justice. Notably, the court has expanded staffing in recent years, including a
Solicitor (2026) and Clerk of Court (2025), to improve case management and
customer service for residents.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 61 | Page
POSITION TITLE 2023 2024 2025 2026
Municipal Judge (PT)1 1 1 1
Assistant Municipal Judge (PT)1 1 1 1
City Attorney (PT)1 1 1 1
Solicitor 0 0 0 1
Court Services Supervisor 0 0 1 1
Clerk of Court 0 0 1 1
Court Secretary 0 0 1 1
TOTAL 3 3 6 7
MUNICIPAL COURT
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 62 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61620 CONTRIBUTIONS 30,593$ 20,500$ 31,050$ -$
61020 DUES/TRAINING/TRAVEL 6,113 6,113 6,113 6,113
61130 ADVERTISING - - 5,000 5,000
61140 PROFESSIONAL EXPENSES - 700 1,800 1,800
61190 SPECIAL DEPARTMENT SUPPLIES 11,072 37,015 13,450 16,450
61220 INSURANCE 3,559 5,203 6,985 6,299
TOTAL OPERATING EXPENSES 51,337$ 69,531$ 64,398$ 35,662$
TOTAL COMMUNITY PROMOTION 51,337$ 69,531$ 64,398$ 35,662$
4030 COMMUNITY PROMOTION
COMMUNITY PROMOTIONS
The Community Promotions program supports initiatives that enhance North
Augusta’s visibility, engagement, and community pride. This includes funding
for advertising, event promotion, community sponsorships, and special projects
that help tell the city’s story. While its budget is modest, the program plays a
key role in supporting public outreach and highlighting the city’s unique
character and events.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 63 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 315,838$ 334,129$ 392,653$ 426,998$
60330 FICA 23,156 25,557 30,038 32,665
60340 EMPLOYEE RETIREMENT 56,366 63,726 74,840 81,386
60350 HEALTH INSURANCE 32,653 30,170 45,125 50,000
60390 WORKERS COMPENSATION 8,532 8,042 8,718 9,026
TOTAL PERSONNEL SERVICES 436,545$ 461,624$ 551,374$ 600,075$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 13,654$ 13,338$ 20,000$ 17,550$
61020 DUES/TRAINING/TRAVEL 2,571 3,421 2,550 3,600
61040 AUTOMOTIVE EXPENSES - - 2,500 2,000
61060 DATA PROCESSING 44,635 53,651 203,500 237,516
61080 REPAIRS AND MAINTENANCE 21,300 5,483 900 900
61100 UNIFORMS - - 200 200
61130 ADVERTISING 1,437 1,461 1,600 1,600
61140 PROFESSIONAL EXPENSES 31,064 41,760 34,600 42,729
61190 SPECIAL DEPARTMENT SUPPLIES - 294 1,600 1,600
61220 INSURANCE 5,594 9,847 14,292 27,558
TOTAL OPERATING EXPENSES 120,255$ 129,255$ 281,742$ 335,253$
TOTAL FINANCE 556,800$ 590,879$ 833,116$ 935,328$
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL Reclass Tax Clerk to AR Clerk 3,415$
Move Procurement Specialist fully to GF 22,087$
4040 FINANCE
FINANCE
The Finance and General Service Department, provides financial management,
monitoring and oversight for the City's financial resources as well as manages
the reporting function of these resources. The Department accomplishes its
objectives by providing preparation, monitoring and oversight of the City's
annual budget, purchasing and procurement, and financial
reporting. Additionally, this department is responsible for accounts receivable,
payroll, accounts payable, utility and tax billing and collection as well as
customer service for utilities, taxes, and licensing.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 64 | Page
POSITION TITLE 2023 2024 2025 2026
Finance Director 1 1 1 1
Finance Manager 1 1 1 1
Tax Clerk 1 1 1 0
Tax/AR Clerk 0 0 0 1
Code Compliance Officer 1 1 1 1
Procurement Specialist 0 0 0.75 1
TOTAL 4 4 4.75 5
FINANCE
PERSONNEL AUTHORIZATIONS
ACCOMPLISHMENTS
During 2025, the Finance department has worked to implement new software
that was allocated through ARPA funding. The new software included financials,
business licensing, tax billing, and utility billing.
OBJECTIVES
The goal for 2026 is to standardize the RFP, RFQ, and bidding process for the
City’s procurement. This will include creating standard contract forms when
establishing agreements with vendors.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 65 | Page
HUMAN RESOURCES
The Human Resources Department is dedicated to supporting the City of North
Augusta’s most valuable asset—our employees. We work both behind the scenes
and alongside every department to ensure a positive, productive, and safe
workplace for all who serve our community.
From recruiting talented individuals and managing employee benefits to
promoting professional growth and recognizing exceptional performance, HR is
here every step of the way. Our mission is to foster an environment where
employees feel valued, supported, and empowered to deliver outstanding service
to the citizens of North Augusta.
Our team oversees:
• Recruitment & Onboarding: Attracting and welcoming skilled, motivated
individuals to join our City team.
• Employee Relations & Policy Guidance: Promoting respectful
communication, teamwork, and understanding of City policies.
• Compensation & Benefits Administration: Ensuring competitive pay
and comprehensive benefits.
• Training & Development: Providing opportunities for continuous
learning, leadership growth, and career advancement.
• Safety & Wellness Programs: Supporting a safe, healthy, and balanced
work environment for all employees.
• Employee Recognition & Engagement: Celebrating achievements,
milestones, and teamwork through events and programs that strengthen
our City family.
Whether you’re a new hire or a long-time employee, the Human Resources
Department is here to help you succeed, grow, and thrive as part of the City of
North Augusta family.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 66 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 142,592$ 153,550$ 168,392$ 170,847$
60320 OVERTIME - 859 - -
60330 FICA 10,411 11,557 12,882 13,070
60340 EMPLOYEE RETIREMENT 24,820 29,517 32,096 32,563
60350 HEALTH INSURANCE 16,327 15,085 19,000 20,000
60390 WORKERS COMPENSATION 4,071 4,406 4,238 3,871
TOTAL PERSONNEL SERVICES 198,221$ 214,974$ 236,608$ 240,351$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 3,411$ 2,603$ 2,800$ 2,800$
61020 DUES/TRAINING/TRAVEL 3,363 3,558 6,000 9,000
61060 DATA PROCESSING - - 2,220 4,100
61080 REPAIRS AND MAINTENANCE 1,023 1,238 1,000 1,000
61130 ADVERTISING 119 - 3,500 3,000
61140 PROFESSIONAL EXPENSES 27,713 19,345 40,294 40,300
61190 SPECIAL DEPARTMENT SUPPLIES 30,950 15,000 28,700 29,700
61191 EDUCATION REIMBURSEMENT 15,450 729 20,000 25,000
61220 INSURANCE 6,429 9,613 12,696 11,465
TOTAL OPERATING EXPENSES 88,458$ 52,086$ 117,210$ 126,365$
CAPITAL OUTLAY
70700 BUILDINGS/FIXED EQUIPMENT -$ -$ 11,000$ -$
TOTAL CAPITAL OUTLAY -$ -$ 11,000$ -$
TOTAL HUMAN RESOURCES 286,679$ 267,060$ 364,818$ 366,716$
4045 HUMAN RESOURCES
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 67 | Page
FY 2026 BUDGET HIGHLIGHTS
61140 PROFESSIONAL EXPENSES Labor Law Posters 800$
Background Checks 2,500
EAP 6,390
Drug Testing 2,500
DOT Screenings 1,800
Physicals 6,310
No-Pay Co-Pay Program 20,000
61190 SPECIAL DEPARTMENT SUPPLIES Employee Training 2,500$
Employee Recognition 3,600
Employee Events 21,000
Health Fair 1,000
AED Equipment 1,600
61191 EDUCATION REIMBURSEMENT Increase of 5,000$
FY 2026 REQUESTS NOT FUNDED
70700 BUILDINGS/FIXED EQUIPMENT Access Control (2)11,000$
61191 EDUCATION REIMBURSEMENT Reduced by 5,000$
61190 SPECIAL DEPARTMENT SUPPLIES Employee Events Reduced by 9,000$
POSITION TITLE 2023 2024 2025 2026
Manager of Human Resources 1 1 1 1
Human Resource Generalist 1 1 1 1
TOTAL 2 2 2 2
HUMAN RESOURCES
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 68 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 318,255$ 357,623$ 438,177$ 450,520$
60330 FICA 23,225 27,046 33,521 34,465
60340 EMPLOYEE RETIREMENT 56,065 67,796 83,517 85,869
60350 HEALTH INSURANCE 42,857 43,370 68,875 72,500
60390 WORKERS COMPENSATION 7,815 8,635 9,506 10,072
TOTAL PERSONNEL SERVICES 448,217$ 504,470$ 633,596$ 653,426$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 2,978$ 2,756$ 3,000$ 3,000$
61020 DUES/TRAINING/TRAVEL 2,841 4,908 5,700 5,750
61040 AUTOMOTIVE EXPENSES 7,817 8,878 9,950 9,950
61050 UTILITY SERVICES - - 5,500 5,500
61060 DATA PROCESSING 20,568 15,625 9,100 9,100
61080 CONTRACTS/MAINTENANCE 2,860 3,358 900 900
61090 BUILDING MATERIALS - - 400 400
61100 UNIFORMS 1,685 686 2,400 2,400
61140 PROFESSIONAL EXPENSES 7,823 - 2,500 15,000
61190 SPECIAL DEPARTMENT SUPPLIES 3,432 3,400 2,200 2,500
61220 INSURANCE 4,181 6,060 7,601 5,333
61290 LEASE PURCHASE 9,894 5,267 5,267 -
TOTAL OPERATING EXPENSES 64,079$ 50,938$ 54,518$ 59,833$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT - 32,077 28,000 -
70300 OFFICE MACHINES
TOTAL CAPITAL OUTLAY -$ 32,077$ 28,000$ -$
TOTAL BUILDING STANDARDS 512,296$ 587,485$ 716,114$ 713,259$
FY 2026 BUDGET HIGHLIGHTS
61140 PROFESSIONAL EXPENSES Supplemental Inspection Services 15,000$
4050 BUILDING STANDARDS
BUILDING STANDARDS
The mission of the City of North Augusta Building Standards Department is to
provide reasonable controls for the construction, refurbishment, use, and
occupancy of residential and commercial buildings, based on the building codes
adopted by the State of South Carolina.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 69 | Page
POSITION TITLE 2023 2024 2025 2026
Superintendent Building Standards 1 1 1 1
Building Standards Inspector I 2 2 2 2
Building Standards Inspector II 0 1 1 1
Public Works Secretary 0.5 0.5 0 0
Administrative Secretary 0 0 0.5 0.5
Building Standards Inspector III 1 1 1 1
Permit Clerk 1 1 1 1
Erosion Control Inspector I 0.75 0.75 0.75 0.75
TOTAL 6.25 7.25 7.25 7.25
BUILDING STANDARDS
PERSONNEL AUTHORIZATIONS
ACCOMPLISHMENTS
• Issued 35 new commercial building permits with a valuation over $142
million.
• Issued 143 new residential building permits with a valuation over $59
million.
• Issued nearly 900 contractor business licenses with fees of approximately
$570,000.
• Performed 280 residential and commercial plan reviews.
• Conducted 5,500 individual building inspections.
• Issued 190 Certificates of Occupancy.
OBJECTIVES
• Implement GovSense Permitting and Inspections, including customer
portal and mobile inspections.
• Continue to receive, process, and issue building permit applications in a
timely manner.
• Continue to provide thorough inspections to ensure that all construction
meets the minimum requirements of the adopted building codes to
safeguard the public health, safety and general welfare of the occupants
of new and existing buildings and structures.
• Ensure that inspectors receive the minimum training required to achieve
and maintain licensure.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 70 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 438,808$ 493,241$ 508,988$ 531,141$
60330 FICA 32,779 38,169 38,938 40,632
60340 EMPLOYEE RETIREMENT 56,417 156,736 97,013 101,236
60350 HEALTH INSURANCE 53,061 52,798 66,500 70,000
60390 WORKERS COMPENSATION 9,739 11,395 12,259 11,700
TOTAL PERSONNEL SERVICES 590,804$ 752,339$ 723,698$ 754,709$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 2,506$ 3,508$ 3,500$ 5,000$
61020 DUES/TRAINING/TRAVEL 5,798 5,756 4,500 8,250
61040 AUTOMOTIVE EXPENSES 2,621 2,748 6,525 4,500
61050 UTILITY SERVICES - - 1,000 1,000
61060 DATA PROCESSING 9,474 2,392 625 1,850
61080 CONTRACTS/MAINTENANCE 4,377 4,760 3,000 6,500
61130 ADVERTISING 1,618 1,393 2,000 2,000
61140 PROFESSIONAL EXPENSES 5,227 1,889 125,000 25,000
61190 SPECIAL DEPARTMENT SUPPLIES 2,978 566 3,000 3,000
61220 INSURANCE 24,968 25,993 22,053 17,550
61290 LEASE PURCHASE 13,146 13,146 8,216 -
64750 DOWNTOWN DEVLOPMENT - 25,000 25,000 47,000
TOTAL OPERATING EXPENSES 72,713$ 87,151$ 204,419$ 121,650$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT - 30,000
70400 FURNITURE/FIXTURES -$ 711$ 2,500$ 1,500$
TOTAL CAPITAL OUTLAY -$ 711$ 32,500$ 1,500$
TOTAL PLANNING & DEVELOPMENT 663,517$ 840,201$ 960,617$ 877,859$
4055 PLANNING & DEVELOPMENT
PLANNING & DEVELOPMENT
Planning & Development Department provides professional advice and technical
expertise to citizens, elected officials, appointed boards and commissions, and
City departments to assist in understanding and addressing key community
issues and priorities. The Department also provides staff support to the Planning
Commission and the Board of Zoning Appeals and houses Code Enforcement.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 71 | Page
POSITION TITLE 2023 2024 2025 2026
Director Planning & Development 1 1 1 1
Planner 2 2 2 2
Secretary 1 1 1 1
Codes Enforcement Officer 2 2 2 2
Planning Tech 1 1 1 1
TOTAL 7 7 7 7
PLANNING & DEVELOPMENT
FY 2026 BUDGET HIGHLIGHTS
61020 DUES/TRAINING/TRAVEL AICP Certification 1,000$
State required training 2,500
FY 2026 REQUESTS NOT FUNDED
61140 PROFESSIONAL EXPENSES Comprehensive Plan Moved to CPF 150,000$
Five Notch Corridor Study 100,000
North Unified Transportation Plan 100,000
US78/Martintown Rd Gateway Study 50,000
PERSONNEL AUTHORIZATIONS
ACCOMPLISHMENTS
• Implementation of Impact Fees
• Moratorium on Multi-family Residences
• Adoption of the Georgia Ave. Traffic Calming and Pedestrian Access Plan
• City Council/Planning Commission Tour of Major Developments
• Amended Development Code to Prevent Neon Lighting in the DTMU1 &
DTMU2 districts
• Amended Development Code to Allow Halo Illuminated Signs in DTMU1 &
DTMU2 districts
• Amended Development Code to Restrict Self-Storage/Mini Warehousing to
Industrial district
OBJECTIVES
• Continue to guide responsible growth consistent with the City’s
Comprehensive Land Use and Transportation Plan.
• Promote infill and redevelopment in existing neighborhoods and
commercial corridors to reduce sprawl.
• Collaborate with ARTS, Aiken County, and SCDOT to improve
transportation, connectivity, and safety.
• Maintain fiscal accountability through effective budgeting, grant
management, and resource allocation.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 72 | Page
POSITION TITLE 2023 2024 2025 2026
Maintenance Worker III 2 2 2 2
TOTAL 2 2 2 2
CITY BUILDINGS
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 68,448$ 83,825$ 89,189$ 94,362$
60330 FICA 5,072 6,326 6,823 7,219
60340 EMPLOYEE RETIREMENT 12,285 15,931 17,000 17,986
60350 HEALTH INSURANCE 16,326 15,085 19,000 20,000
60390 WORKERS COMPENSATION 1,884 2,147 2,181 2,050
TOTAL PERSONNEL SERVICES 104,015$ 123,314$ 134,193$ 141,617$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 22,304$ 2,925$ 31,250$ 30,396$
61040 AUTOMOTIVE EXPENSES 1,724 3,100 - -
61050 UTILITY SERVICES 352,139 371,972 218,150 250,770
61080 CONTRACTS/MAINTENANCE 63,174 54,251 74,035 75,750
61100 UNIFORMS 648 150 1,200 1,200
61140 PROFESSIONAL EXPENSES 5,824 6,940 7,000 7,000
61190 SPECIAL DEPARTMENT SUPPLIES 14,294 10,685 1,500 1,500
61220 INSURANCE 22,432 31,283 37,658 36,269
TOTAL OPERATING EXPENSES 482,539$ 481,306$ 370,793$ 402,885$
CAPITAL OUTLAY
70200 MACHINERY/EQUIPMENT - 4,800
TOTAL CAPITAL OUTLAY -$ -$ 4,800$ -$
TOTAL CITY BUILDINGS 586,554$ 604,620$ 509,786$ 544,502$
4060 CITY BUILDINGS
CITY BUILDINGS
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 73 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 777,778$ 799,063$ 895,294$ 864,708$
60320 OVERTIME 29,797 33,877 27,551 31,680
60330 FICA 59,133 63,454 70,598 67,933
60340 EMPLOYEE RETIREMENT 143,969 157,856 175,895 169,257
60350 HEALTH INSURANCE 146,938 135,767 171,000 170,000
60390 WORKERS COMPENSATION 21,498 22,635 21,749 21,213
TOTAL PERSONNEL SERVICES 1,179,113$ 1,212,652$ 1,362,087$ 1,324,791$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 2,379$ 553$ 1,233$ 1,110$
61020 DUES/TRAINING/TRAVEL 3,017 3,457 3,400 5,170
61040 AUTOMOTIVE EXPENSES 43,609 46,630 42,450 41,955
61050 UTILITY SERVICES 19,840 18,728 17,844 18,530
61080 CONTRACTS/MAINTENANCE 62,810 46,361 50,493 54,080
61090 BUILDING MATERIALS 801 713 800 800
61100 UNIFORMS 9,747 14,003 12,950 12,820
61140 PROFESSIONAL EXPENSES 51,914 53,590 81,900 166,966
61190 SPECIAL DEPARTMENT SUPPLIES 239,709 222,854 226,950 182,138
61220 INSURANCE 34,032 47,001 56,262 53,578
61290 LEASE PURCHASE 69,741 64,112 53,471 38,127
TOTAL OPERATING EXPENSES 537,599$ 518,002$ 547,753$ 575,274$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT - 43,505 93,600
70200 MACHINERY/EQUIPMENT - 155,776 59,758 127,537
TOTAL CAPITAL OUTLAY -$ 155,776$ 103,263$ 221,137$
TOTAL PROPERTY MAINTENANCE 1,716,712$ 1,886,430$ 2,013,103$ 2,121,202$
4065 PROPERTY MAINTENANCE
PROPERTY MAINTENANCE
The Property Maintenance Division is responsible for maintaining and improving
the appearance of landscaped areas within the city, including building sites,
gardens, parks, public-rights-of-way, traffic medians, walking trails,
streetscapes, and gateways. The landscaped areas are designed to enhance
residents’ quality of life and promote economic activity, community health, and
social cohesion.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 74 | Page
POSITION TITLE 2023 2024 2025 2026
Superintendent 1 1 1 1
Supervisor of Prop Maintenance 1 1 1 1
Chemical Technician II 1 1 1 1
Heavy Equipment Operator I 1 1 1 1
Crew Leader 3 3 3 3
Irrigiation Technician 1 1 1 1
Grounds Worker III 3 9 9 9
Grounds Worker II 6 0 0 0
Maintenance Worker III 0 0 0 0.25
Tree Care Technician 1 1 1 1
TOTAL 18 18 18 18.25
PROPERTY MAINTENANCE
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL .25 Maintenance Worker III 15,197$
61140 PROFESSIONAL EXPENSES Landscape Maintenance Contracts 124,966$
Tree Removal 18,000
Tree Pruning 24,000
61190 SPECIAL DEPARTMENT SUPPLIES Chemicals 89,148$
Landscape Supplies/Plant Materials 59,300
Sod/Top Soil/Mulch 10,200
Irrigation Pipe/Valve/Controls 18,900
Small Motor Equipment 4,590
FY 2026 REQUESTS NOT FUNDED
60000 PERSONNEL Chemical Technician II 72,465$
61140 PROFESSIONAL EXPENSES Stephens Farm Landscape 221,300$
Living History Park Moved to RV/CC 7,260
Greeneway Trail Pisgah Moved to RV/CC 3,900
Greeneway Trail Bergen Moved to RV/CC 3,900
Greeneway Trail Rapids Moved to RV/CC 300
GA Ave Median CPST IV 13,510
Railroad Ave Median Moved to RV/CC 21,840
61190 SPECIAL DEPARTMENT SUPPLIES Riverside Concrete Planters 37,800$
Trees 88,000
Brick Pond Irrigation Moved to Stmwtr 8,000
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 75 | Page
ACCOMPLISHMENTS
• Completed annual Mosquito control spraying throughout the city
• Installed new irrigation zone and sod along the riverfront Greeneway and
Boeckh Park
• Installed the new irrigation system and sod at Creighton Park
• Planted 112 trees at various parks and subdivisions
• Renewal of Tree City USA Certification
• Transplanted 10 trees from Railroad Avenue and Esplanade Way to the
Riverfront Greeneway, Boeckh Park, and Brick Pond Park
OBJECTIVES
• Continue abatement of litter along roadway right-of-way
• Continue planting annual flowers at various landscape sites
• Continue to maintain an aesthetic appearance of the city’s landscape
• Plant additional trees in parks, streets, and facilities
• Provide a well-equipped, and trained staff, and a safe, professional working
environment
• Provide reliable, responsive, and courteous customer service
• Prune tree limbs as needed in various subdivisions
• Remove declined and hazardous trees from public property and rights-of-
ways
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 76 | Page
PUBLIC
SAFETY DIVSION
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 77 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 5,397,916$ 6,252,599$ 6,539,783$ 6,769,290$
60320 OVERTIME 348,020 498,542 426,200 444,400
60330 FICA 417,729 510,055 532,311 551,848
60340 EMPLOYEE RETIREMENT 1,118,695 1,373,858 1,428,407 1,467,986
60350 HEALTH INSURANCE 767,345 739,175 954,750 1,045,000
60390 WORKERS COMPENSATION 165,346 155,872 163,706 157,689
TOTAL PERSONNEL SERVICES 8,215,051$ 9,530,101$ 10,045,157$ 10,436,213$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 22,908$ 20,263$ 31,300$ 26,000$
61020 DUES/TRAINING/TRAVEL 56,112 64,579 117,150 120,200
61040 AUTOMOTIVE EXPENSES 280,120 424,346 466,250 650,000
61050 UTILITY SERVICES - - 10,000 58,600
61060 DATA PROCESSING 188,489 250,334 304,710 285,560
61080 CONTRACTS/MAINTENANCE 172,348 114,325 110,600 112,600
61100 UNIFORMS 116,690 133,389 258,125 190,550
61111 SRO GRANT EXPENDITURES - 65,642 - -
61112 CVA EXPENDITURES 35,396 34,983 38,400 38,400
61113 LEN GRANT EXPENDITURES 5,280 6,593 10,000 10,000
61114 COMMUNITY POLICING 31,012 17,149 19,500 20,500
61115 DRUG RELATED ACCT-FEDERAL - - 15,000 15,000
61116 DRUG RELATED ACCT-STATE 21,886 7,535 5,000 5,000
61118 ANIMAL CONTROL SERVICES 11,887 12,839 28,000 38,000
61140 PROFESSIONAL EXPENSES 28,039 22,429 29,700 26,700
61190 SPECIAL DEPARTMENT SUPPLIES 100,297 148,356 194,200 134,850
61220 INSURANCE 158,014 224,946 242,040 212,528
61290 LEASE PURCHASE 550,294 451,784 362,801 288,347
TOTAL OPERATING EXPENSES 1,778,772$ 1,999,492$ 2,242,776$ 2,232,835$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT 200,921 600,297 656,000 940,000
70200 MACHINERY/EQUIPMENT 40,949 40,465 81,500 67,000
70700 BUILDINGS/FIXED EQUIPMENT -$ 8,000$
TOTAL CAPITAL OUTLAY 241,870$ 640,762$ 745,500$ 1,007,000$
TOTAL PUBLIC SAFETY 10,235,693$ 12,170,355$ 13,033,433$ 13,676,048$
4100 PUBLIC SAFETY
PUBLIC SAFETY
It is the mission of the North Augusta Department of Public Safety to provide
exemplary police and fire services to the citizens in its jurisdiction. The members
of this Department shall strive to be professional, fair, and responsive to the
community they serve. It is our goal that each officer’s performance will earn
him/her the respect, confidence, and trust of the citizens of the City of North
Augusta. This is accomplished by adhering to the following five core values:
Integrity, Loyalty, Courage, Compassion, and Teamwork.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 78 | Page
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL Station Sergenat 89,674$
Dispatch Supervisor 87,567
Animal Control Officer July 1 Start 38,916
70100 AUTOMOTIVE EQUIPMENT Patrol Vehicles (8)800,000$
Admin Vehicles (2)140,000
70200 MACHINERY/EQUIPMENT 800 Radio 6,500$
Fire Hose Replacement 20,000
SWAT Shields 15,000
MultiGas Detector Kit 6,000
Fire Hydrate Adapters 8,000
Battery Powered PPV Fan 6,500
FY 2026 REQUESTS NOT FUNDED
60000 PERSONNEL Public Safety Officer (5)421,216$
Fire Lieutenant 110,173
61060 DATA PROCESSING Fire Reporting Software 20,000$
61080 CONTRACTS/MAINTENANCE HQ/Fire Station Pressure Washing Moved to CPF 20,000$
61190 SPECIAL DEPARTMENT SUPPLIES Less Lethal Shot Guns 4,500$
70100 AUTOMOTIVE EQUIPMENT Patrol Vehicles (11)1,100,000$
Admin Vehicle (3)210,000
70200 MACHINERY/EQUIPMENT Narcotic Identification-Drug Scanner 27,000$
Drone Program 50,000
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 79 | Page
POSITION TITLE 2023 2024 2025 2026
Director of Public Safety 1 1 1 1
Captain 3 3 3 3
Lieutenant 8 8 8 8
Sergeant 9 9 9 10
Sergeant-School Resource 0 0 1 1
Corporal 6 6 6 6
Investigator/Narcotic Officer 4 4 4 4
Resource Officer 2 2 3 3
Public Safety Officer 31 31 32 32
Public Safety Officer (SRO Grant)5 5 4 4
Public Safety Officer (SCDHP Grant)1 1 2 2
Public Safety Officer (COPS Grant)0 0 3 3
Animal Control Officer 1 1 1 2
Crime Analyst 1 1 1 1
Supervisor, Records 0 0 1 1
Administrative Secretary 1 1 1 1
Supervisor, Communications 0 0 0 1
Communications Tech II 4 4 4 4
Communications Tech I 4 4 4 4
Records Clerk/Crime Victims Advocate 1 1 1 1
Records Clerk 2 2 2 2
Secretary, Criminal Investigations 1 1 1 1
Court Services Supervisor 1 1 0 0
Clerk of Court 1 1 0 0
Court Secretary 1 1 0 0
Maintenance Worker III 1 1 1 1
Fire Fighters 9 9 9 9
School Crossing Guards (PT)1 1 1 0
TOTAL 99 99 103 105
PUBLIC SAFETY
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 80 | Page
ACCOMPLISHMENTS
• Held a ribbon cutting on the new Public Safety Headquarters March 21st
• Added a 2nd School Resource Officer at the High School
• Added a DUI Officer and a Traffic Enforcement Officer that were funded by
a grant through the South Carolina
Department of Public Safety
• Received a federal grant to fund 3 officers for
the Community Action Team
• Continued to seek out advanced training for
our officers and firefighters to ensure that we
are using the most up to date methods in
police work and firefighting
• Received a new service truck to replace the
1992 Service Truck
• The floor at the animal control facility was resealed with dividers added at
the base of each kennel
• Replaced all handguns carried by officers
• The Fire Division was able to begin a process to replace aging and worn
fire hose as well as install hydrant adaptors
• 6 replacement vehicles were purchased from the general fund and 3 trucks
placed into service with the use of ARPA funds.
• Replaced a 1981 Ladder Truck with a 2000 Ladder Truck
OBJECTIVES
• Public Safety is expecting the arrival of a Tanker truck to replace the 1998
Tanker
• The main objective for Public Safety in 2026 is to continue to provide
exemplary police and fire services to the citizens in its jurisdiction
• As a plan to carry out this mission, we are adding a dispatch supervisor
and Headquarters Station Sergeant
• Animal Control is expanding with the hiring of an additional person in July
to help assist with the animal control facility
• Public Safety is ensuring that our officers have dependable transportation
to respond in by replacing 10 vehicles
• Public Safety is going to continue to ensure that our police officers and
firefighters are getting up to date training in order to deliver the best
product possible
• Public Safety will continue to replace aged and worn fire hose as well as
install more fire hydrant adaptors
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 81 | Page
PUBLIC
WORKS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 82 | Page
ENGINEERING AND PUBLIC WORKS
The Engineering and Public Works Department contributes to the City’s mission
by providing superior public services such as: maintaining and improving the
condition of our streets, ensuring new development is constructed properly,
providing excellent delivery of capital projects, maintaining and operating our
traffic signals in a safe and effective manner, keeping our storm drain systems
well maintained, being environmental stewards of the community, and
promoting and educating our residents regarding the need to protect our
environment for future generations.
The pavilion at Brick Pond was designed and constructed by the Engineering & Public Works
Department in 2008
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 83 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 224,849$ 276,572$ 272,407$ 314,773$
60320 OVERTIME -$ 1,887$ -$ 2,000$
60330 FICA 16,304 21,058 20,840 24,004
60340 EMPLOYEE RETIREMENT 39,873 53,026 51,921 59,806
60350 HEALTH INSURANCE 24,490 22,628 38,000 40,000
60390 WORKERS COMPENSATION 5,329 5,966 6,137 6,262
TOTAL PERSONNEL SERVICES 310,845$ 381,137$ 389,305$ 446,845$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 121$ 547$ 500$ 500$
61020 DUES/TRAINING/TRAVEL 2,790 5,711 4,325 4,325
61040 AUTOMOTIVE EXPENSES 2,174 2,232 5,200 5,200
61050 UTILITY SERVICES - - 3,100 3,100
61060 DATA PROCESSING 7,172 7,594 7,700 7,700
61080 CONTRACTS/MAINTENANCE 2,717 3,178 300 400
61100 UNIFORMS 1,285 1,237 1,100 1,100
61140 PROFESSIONAL EXPENSES 89 60 - -
61190 SPECIAL DEPARTMENT SUPPLIES 608 1,263 1,500 1,500
61220 INSURANCE 1,930 2,859 2,997 2,614
61290 LEASE PURCHASE 5,277 - - -
TOTAL OPERATING EXPENSES 24,163$ 24,681$ 26,722$ 26,439$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT - 28,000 -
TOTAL CAPITAL OUTLAY -$ -$ 28,000$ -$
TOTAL ENGINEERING 335,008$ 405,818$ 444,027$ 473,284$
4200 ENGINEERING
POSITION TITLE 2023 2024 2025 2026
Director of Eng & Public Works 0.5 0.5 0.5 0.5
Engineer II 1 1 1 1
Engineering Technician 1 1 1 1
Engineering Inspector I 0.5 0.5 0.5 0.5
Engineering Inspector II 0 1 1 1
TOTAL 3 4 4 4
ENGINEERING
ENGINEERING
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 84 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61050 UTILITY SERVICES 425,979 408,569 432,000 485,935
61080 CONTRACTS/MAINTENANCE 4,176 15,165 5,000 5,000
61190 SPECIAL DEPARTMENT SUPPLIES 1,437 2,232 14,000 14,000
61220 INSURANCE 33,496 45,248 56,405 49,631
TOTAL OPERATING EXPENSES 465,088$ 471,214$ 507,405$ 554,566$
TOTAL STREET LIGHTS 465,088$ 471,214$ 507,405$ 554,566$
4210 STEET LIGHTS
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 404,696$ 446,549$ 534,310$ 554,300$
60320 OVERTIME 3,755$ 9,773$ 7,000$ -$
60330 FICA 30,421 34,481 41,411 42,404
60340 EMPLOYEE RETIREMENT 73,611 86,351 103,174 105,650
60350 HEALTH INSURANCE 89,796 75,426 95,000 100,000
60390 WORKERS COMPENSATION 14,240 14,335 13,931 12,443
TOTAL PERSONNEL SERVICES 616,519$ 666,915$ 794,826$ 814,797$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 114$ 90$ 1,000$ 1,000$
61020 DUES/TRAINING/TRAVEL 398 760 2,900 2,975
61040 AUTOMOTIVE EXPENSES 37,334 37,027 50,000 42,000
61050 UTILITY SERVICES - - 3,000 3,000
61080 CONTRACTS/MAINTENANCE 113,714 143,223 20,912 31,000
61090 BUILDING MATERIALS 58,040 44,590 82,500 85,000
61100 UNIFORMS 7,703 6,270 9,800 10,000
61140 PROFESSIONAL EXPENSES 13,974 10,600 19,270 19,270
61190 SPECIAL DEPARTMENT SUPPLIES 17,375 6,375 25,500 66,500
61220 INSURANCE 17,339 36,357 41,912 27,943
61290 LEASE PURCHASE 49,824 28,877 28,878 19,082
TOTAL OPERATING EXPENSES 315,815$ 314,169$ 285,672$ 307,770$
CAPITAL OUTLAY
70200 MACHINERY/EQUIPMENT - - 22,500 141,000
TOTAL CAPITAL OUTLAY -$ -$ 22,500$ 141,000$
TOTAL STREETS & DRAINS 932,334$ 981,084$ 1,102,998$ 1,263,567$
4220 STREETS & DRAINS
STREET LIGHTS
STREETS AND DRAINS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 85 | Page
FY 2026 BUDGET HIGHLIGHTS
61190 SPECIAL DEPARTMENT SUPPLIES Refurbish existing wayfinding signs 41,000$
70200 MACHINERY/EQUIPMENT Backhoe/Loader 122,000$
Equipment Trailer 19,000
POSITION TITLE 2023 2024 2025 2026
Superintendant of Streets/Drains 1 1 1 1
Streets/Drains Supervisor 1 1 1 1
Streets/Drains Foreman 1 1 1 1
Vehicle Operator III 1 1 1 1
Heavy Equipment Operator I 2 2 2 2
Trades Worker 3 4 4 4
Street Laborer 2 0 0 0
TOTAL 11 10 10 10
STREETS & DRAINS
PERSONNEL AUTHORIZATIONS
ACCOMPLISHMENTS
• Administered the selection and contract awards for on-call stormwater and
transportation engineering services.
• Implemented elements of the Riverside Pedestrian Safety Improvement
Program, including construction of crosswalks, signage, and bollards.
• Administered contracts associated with Hurricane Helene recovery,
including fence repairs to stormwater facilities and wastewater lift
stations, and tree removals from stormwater facilities.
• Administered contracts associated with the NRCS EWP grant, including
engineering services for the Willow Wick Creek repair and River Club Pond
Sediment Removal.
OBJECTIVES
• Implement GovSense Permitting and Inspections, including customer
portal and mobile inspections.
• Continue to provide technical support to other City departments.
• Continue to administer various service and construction contracts to
ensure projects are completed on schedule and within allocated budgets.
• Continue to perform thorough inspections of development-related
construction to ensure compliance with adopted standards.
• Maintain streets and other facilities within the public rights-of-ways at an
acceptable level.
• Procure approved capital equipment within allocated budgets.
• Maintain fleet vehicles and equipment in good operating condition.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 86 | Page
PARKS,
RECREATION,
AND TOURISM
DIVISION
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 87 | Page
PARKS AND RECREATION
The North Augusta Parks & Recreation Department is committed to providing
the best programs and facilities to enhance the quality of life in our community.
The mission of the North Augusta Parks & Recreation Department is to provide
a quality system of parks and recreation facilities and positive leisure
opportunities that are available to all persons in the community.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 88 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 473,416$ 500,578$ 571,123$ 595,570$
60320 OVERTIME 10,094$ 23,040$ 13,500$ 13,000$
60330 FICA 35,696 40,044 44,724 46,556
60340 EMPLOYEE RETIREMENT 86,569 99,704 111,430 115,994
60350 HEALTH INSURANCE 65,306 60,341 85,500 90,000
60390 WORKERS COMPENSATION 12,978 13,923 13,582 13,438
TOTAL PERSONNEL SERVICES 684,059$ 737,630$ 839,859$ 874,558$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 1,550$ 1,205$ 2,400$ 2,400$
61020 DUES/TRAINING/TRAVEL 3,575 9,034 7,375 7,375
61040 AUTOMOTIVE EXPENSES 3,620 1,639 4,925 4,925
61080 CONTRACTS/MAINTENANCE 9,083 6,751 5,500 5,500
61100 UNIFORMS 313 - 900 1,500
61130 ADVERTISING 392 275 650 650
61140 PROFESSIONAL EXPENSES 212,606 202,683 6,000 6,000
61190 SPECIAL DEPARTMENT SUPPLIES 7,511 5,217 8,000 8,000
31211 BASKETBALL PROGRAM 42,822 19,957 70,500 65,000
61212 SOFTBALL PROGRAM 38,379 30,647 50,000 46,000
61213 FOOTBALL PROGRAM 54,550 83,767 82,000 72,000
61214 BASEBALL PROGRAM 59,019 71,941 69,665 72,000
61215 SOCCER PROGRAM 43,891 41,922 79,000 75,000
61216 VOLLEYBALL PROGRAM 4,500 4,568 12,500 13,500
61217 CONCESSION STAND SUPPLIES 68,480 72,146 65,000 105,000
61220 INSURANCE 27,684 52,616 57,337 51,035
61290 LEASE PURCHASE 8,444 - - -
TOTAL OPERATING EXPENSES 586,419$ 604,368$ 521,752$ 535,885$
CAPITAL OUTLAY
70200 MACHINERY/EQUIPMENT - 30,000 - 70,000
70400 FURNITURE/FIXTURES -$ 2,500$
70700 BUILDINGS/FIXED EQUIPMENT 30,000$
TOTAL CAPITAL OUTLAY -$ 30,000$ 32,500$ 70,000$
TOTAL RECREATION 1,270,478$ 1,371,998$ 1,394,111$ 1,480,443$
4300 RECREATION
RECREATION
North Augusta Parks and Recreation offers organized youth athletic programs
for the following sports: Baseball, Basketball, Cheerleading, Soccer, Softball and
Volleyball. Aerobics, gymnastics, and a variety of classes are regular offerings.
A variety of camps are also offered each year.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 89 | Page
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL Program Coordinator Grade Increase 6,243$
70200 MACHINERY/EQUIPMENT EZ Go Golf Cart 20,000$
EZ Go Golf Cart 20,000
Power Turf Renovation Attachment 30,000
FY 2026 REQUESTS NOT FUNDED
60000 PERSONNEL Maintenance Worker III 57,983$
POSITION TITLE 2023 2024 2025 2026
Director of Parks/Recreation 1 1 1 1
Supintendent Programs/Facilities 1 1 1 1
Program Coordinator I 1 1 1 1
Program Coordinator II 1 1 1 1
Administrative Secretary 1 1 1 1
Center Program Coordinator 3 3 3 3
Greeneway Coordinator 0 0 1 1
TOTAL 8 8 9 9
RECREATION
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 90 | Page
FY 2026 BUDGET HIGHLIGHTS
61080 CONTRACTS/MAINTENANCE Adding 4 Water Fountains 20,000$
Park Repairs Increase to 40,000$
61140 PROFESSIONAL EXPENSES CC Maintenance 20,000$
61190 SPECIAL DEPARTMENT SUPPLIES Greeneway Team Tools 15,000$
70200 MACHINERY/EQUIPMENT Ford Maverick 28,000$
Gator 20,000
FY 2026 REQUESTS NOT FUNDED
70200 MACHINERY/EQUIPMENT Gator 20,000$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 262,367$ 298,639$ 376,607$ 382,789$
60320 OVERTIME 16,200$ 13,780$ 16,063$ 16,063$
60330 FICA 20,422 23,167 30,040 30,513
60340 EMPLOYEE RETIREMENT 49,996 59,120 74,843 76,021
60350 HEALTH INSURANCE 57,143 60,341 76,000 80,000
60390 WORKERS COMPENSATION 7,889 8,235 10,180 9,026
TOTAL PERSONNEL SERVICES 414,017$ 463,282$ 583,733$ 594,412$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 66$ 3,712$ 1,500$ 2,500$
61020 DUES/TRAINING/TRAVEL 506 176 2,100 2,100
61040 AUTOMOTIVE EXPENSES 18,941 21,354 16,425 20,000
61050 UTILITY SERVICES 29,567 23,511 25,000 25,000
61080 CONTRACTS/MAINTENANCE 71,572 114,168 85,000 127,280
61090 BUILDING MATERIALS 3,725 3,410 10,000 10,000
61100 UNIFORMS 1,020 810 1,500 2,500
61140 PROFESSIONAL EXPENSES 11,140 9,181 20,000 30,000
61190 SPECIAL DEPARTMENT SUPPLIES 3,738 2,710 5,000 20,000
61220 INSURANCE 20,916 16,707 21,143 19,924
61290 LEASE PURCHASE 16,021 16,021 16,022 13,634
TOTAL OPERATING EXPENSES 177,212$ 211,760$ 203,690$ 272,938$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT - 28,000
70200 MACHINERY/EQUIPMENT - - 147,000 20,000
TOTAL CAPITAL OUTLAY -$ -$ 147,000$ 48,000$
TOTAL PARKS 591,229$ 675,042$ 934,423$ 915,350$
4310 PARKS
PARKS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 91 | Page
POSITION TITLE 2023 2024 2025 2026
Maintenance Supervisor 0 1 1 1
Maintenance Foreman II 1 1 1 1
Crew Leader 1 0 0 0
Maintenance Technician 1 1 1 1
Grounds Worker III 1 5 5 5
Grounds Worker II 3 0 0 0
TOTAL 7 8 8 8
PARKS
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 92 | Page
RVP ACTIVITIES CENTER
The Riverview Park Activities Center is the hub of North Augusta’s parks and
recreation facilities. Built in 1994, expanded in 2018, this 120,000 square
foot facility anchors the city’s 149-acre Riverview Park.
The Activities Center features six regulation-
size high school basketball courts, two of
which can be combined to create one
regulation size college court. The Activities
Center is host to numerous athletic and
community-based events. It is the site of the
annual EYBL Nike Peach Jam, a national
recruiting showcase featuring the best high
school basketball players from across the
country and Canada. In addition to basketball, the center may be rented for
special events.
Racquetball enthusiasts can enjoy a match in one of the two regulation-size
racquetball courts while others head to the workout room to use the
stationary bicycle machines and cardiovascular equipment that include
recumbent bikes, treadmills, ellipticals and rowing machines. The center’s
amenities also include locker rooms with showers, an arts and crafts room,
concessions and several meeting and activity rooms. The facility is fully ADA
accessible and has adaptive equipment for those with restricted mobility.
Suspended above the original facility, a 1/6-
mile banked track allows walkers and
joggers the opportunity to work-out inside
with air-conditioned comfort while viewing
the action on the courts, catching glimpses
of the Savannah River and the city’s popular
Greeneway Trail. The 15-foot wide track has
two flat lanes for walkers and two banked
lanes for joggers.
The Activities Center has long been the site of events such as the Augusta
Kennel Club Dog Show, Catty Shack Cat Show, art exhibits, and other
venues. Rooms are also available for smaller club and organization meetings,
family reunions, birthday parties, and more.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 93 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 312,086$ 291,671$ 320,850$ 378,582$
60320 OVERTIME 4,072 15,115 11,000 11,000
60330 FICA 23,372 23,284 25,387 29,803
60340 EMPLOYEE RETIREMENT 56,313 58,462 63,251 74,256
60350 HEALTH INSURANCE 40,816 33,942 52,250 60,000
60390 WORKERS COMPENSATION 8,117 8,695 7,351 7,628
TOTAL PERSONNEL SERVICES 444,776$ 431,169$ 480,089$ 561,269$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 18,663$ 16,800$ 22,500$ 22,500$
61020 DUES/TRAINING/TRAVEL 100 4,005 900 900
61040 AUTOMOTIVE EXPENSES 172 121 2,025 1,900
61050 UTILITY SERVICES - - 500 500
61060 DATA PROCESSING - - 16,700 16,700
61080 CONTRACTS/MAINTENANCE 160,414 117,364 117,600 135,500
61100 UNIFORMS 627 130 700 1,500
61130 ADVERTISING 2,143 - 1,100 1,100
61160 PEACH JAM - - 362,500 -
61180 TOURNAMENTS/SPECIAL EVENTS 447,699 478,563 7,500 7,500
61190 SPECIAL DEPARTMENT SUPPLIES 23,144 15,845 13,600 13,600
61220 INSURANCE 24,608 37,587 54,575 58,708
TOTAL OPERATING EXPENSES 677,570$ 670,415$ 600,200$ 260,408$
TOTAL RVP ACTIVITIES CENTER 1,122,346$ 1,101,584$ 1,080,289$ 821,677$
4330 RVP ACTIVITIES CENTER
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL Program Coordinator Grade Increase 6,243$
Program Coordinator fully funded in GF 44,480$
61160 PEACH JAM Reconstructed so City bears no expense
FY 2026 REQUESTS NOT FUNDED
60000 PERSONNEL Maintenance Worker III 56,698$
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 94 | Page
POSITION TITLE 2023 2024 2025 2026
Programs/Facilities Supervisor 1 0 0 0
Program Coordinator II 0 0.5 0.5 1
Crew Leader 1 1 1 1
Maintenance Worker III 1 1 1 1
Center Program Coordinator 0 0 1 1
Center Coordinator (FT)2 2 2 2
Center Coordinator (PT)5 5 3 3
TOTAL 10 9.5 8.5 9
RVP ACTIVITIES CENTER
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 95 | Page
TOURISM
The Tourism Department's purpose includes enhancing the quality of life for
residents and visitors. This involves promoting tourism as a positive force by
balancing the community’s needs for social opportunities and generating
economic catalysts for commercial entities. By managing tourism, the
department strives to improve the quality of life for residents by providing
programmed activities at public amenities, leisure opportunities, and a vibrant
community atmosphere.
Jack O Lantern Jubilee drew over 20,000 patrons in 2024*
* Source: Placer.AI.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 96 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 46,169$ 49,769$ 50,525$ 52,040$
60320 OVERTIME 4,326$ 2,848$ 2,500$ 2,500$
60330 FICA 3,777 4,057 4,057 4,173
60340 EMPLOYEE RETIREMENT 9,002 10,008 10,107 10,396
60350 HEALTH INSURANCE 8,163 7,542 9,500 10,000
60390 WORKERS COMPENSATION 1,011 1,681 1,256 1,219
TOTAL PERSONNEL SERVICES 72,448$ 75,905$ 77,945$ 80,328$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 4,060$ 1,577$ 3,550$ 3,550$
61020 DUES/TRAINING/TRAVEL 1,000 - 500 500
61040 AUTOMOTIVE EXPENSES 575 1,360 1,000 1,000
61050 UTILITY SERVICES 20,923 38,792 30,000 25,000
61060 DATA PROCESSING - - 2,400 5,000
61080 CONTRACTS/MAINTENANCE 26,968 22,073 17,200 19,700
61100 UNIFORMS 292 595 1,000 1,000
61140 PROFESSIONAL EXPENSES 12,008 18,103 23,220 35,832
61190 SPECIAL DEPARTMENT SUPPLIES 3,261 8,066 11,000 11,000
61220 INSURANCE 3,810 10,710 8,570 6,299
TOTAL OPERATING EXPENSES 72,897$ 101,276$ 98,440$ 108,881$
CAPITAL OUTLAY
70200 MACHINERY/EQUIPMENT 13,750
TOTAL CAPITAL OUTLAY -$ -$ -$ 13,750$
TOTAL TOURISM FACILITIES 145,345$ 177,181$ 176,385$ 202,959$
FY 2026 BUDGET HIGHLIGHTS
70200 MACHINERY/EQUIPMENT Floor Scrubber 13,750$
FY 2026 REQUESTS NOT FUNDED
61080 CONTRACTS/MAINTENANCE Palmetto Terrace Flooring 93,000$
Paving 230,000
Exterior Painting 38,500
Cameras 30,000
Amphitheater Room 45,704
70200 MACHINERY/EQUIPMENT Boiler Moved to CPF 34,000$
Warming Cabinet 2,800
4320 TOURISM FACILITIES
TOURISM FACILITIES
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 97 | Page
POSITION TITLE 2023 2024 2025 2026
Center Program Coordinator 1 1 1 1
TOTAL 1 1 1 1
TOURISM FACILITIES
PERSONNEL AUTHORIZATIONS
ACCOMPLISHMENTS
• Transformed a lightly used meeting space at the Community Center into
an area appropriate for corporate meetings. The area includes conference
style tables and chairs along with a smart-board with virtual conferencing
capabilities.
• Replaced carpet in the main ball room of the Community Center with LVT.
• Coordinated painting and LED lighting projects in the main ball room,
lobby, halls, and meeting rooms.
• Provided space and encouraged community engaging events such as
conferences, blood drives, civic clubs, job fairs, and arts & cultural
activities.
OBJECTIVES
• Continue improvements to facilities by thorough maintenance and gradual
improvements to bring facilities up to standard.
• Continue to provide an affordable rental space for the public to host private
events and encourage community.
• Continue to provide conference space for local entities as well as encourage
groups from outside of the CSRA to host events in North Augusta.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 98 | Page
POSITION TITLE 2023 2024 2025 2026
Manager of Tourism & Marketing 0 0.5 0.5 0.5
Events Coordinator 1 0.5 0.5 0.5
TOTAL 1 1 1 1
TOURISM
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 54,500$ 84,309$ 87,489$ 92,073$
60320 OVERTIME - 5,706 - -
60330 FICA 3,943 6,821 6,693 7,044
60340 EMPLOYEE RETIREMENT 9,629 16,697 16,676 17,549
60350 HEALTH INSURANCE 8,163 7,542 9,500 10,000
60390 WORKERS COMPENSATION 1,370 1,411 2,166 2,011
TOTAL PERSONNEL SERVICES 77,605$ 122,486$ 122,524$ 128,677$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 13,315$ 11,084$ 1,000$ 2,500$
61020 DUES/TRAINING/TRAVEL 141 265 3,500 4,750
61040 AUTOMOTIVE EXPENSES 13,604 6,983 17,500 13,500
61060 DATA PROCESSING - - - 3,500
61100 UNIFORMS - - - 500
61130 ADVERTISING - - 2,500 2,500
61140 PROFESSIONAL EXPENSES 6,676 3,919 - -
61170 TOURISM EVENTS 205,447 233,522 250,000 255,000
61190 SPECIAL DEPARTMENT SUPPLIES 5,000
61220 INSURANCE 20,228 22,943 25,954 29,389
TOTAL OPERATING EXPENSES 259,411$ 278,716$ 300,454$ 316,639$
TOTAL TOURISM 337,016$ 401,202$ 422,978$ 445,316$
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL Events Coordinator Grade Increase 4,436$
61170 TOURISM EVENTS JOJ 125,000$
River Event 50,000
ENA Concerts 80,000
FY 2026 REQUESTS NOT FUNDED
61170 TOURISM EVENTS JOJ Increase of 125,000$
River Event Increase of 50,000
ENA Concerts Increase of 50,000
4325 TOURISM
TOURISM
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
General Fund 99 | Page
ACCOMPLISHMENTS
• Re-launched the Tourism efforts for the City of North Augusta by
developing new branding, website, and social media platforms.
• Onboarded a new trolley in effort to bring connectivity and public
transportation in the Downtown & Riverside Village Districts.
• Re-energized traditional events and established a consistent seasonal
series of events for citizens and visitors to enjoy. These events are free to
attend in an effort to drive economic catalysts for area merchants and,
most importantly, provide quality of life experiences for residents.
OBJECTIVES
• Continue providing quality events and festivals for residents & visitors.
• Continue to build the Explore North Augusta and City of North Augusta
brands.
• Introduce new ideas and methods for communication to enhance
awareness and provide quality of life opportunities for residents & visitors.
SPECIAL
REVENUE FUNDS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Special Revenue Funds 100 | Page
ACCOMMODATIONS TAX FUND
The State of South Carolina imposes a 2% tax on all accommodations,
including campgrounds, in the state for the purpose of assisting in the
development of innovative and/or effective tourism promotion projects at the
local level; enlarging the economic benefits of tourism through advertising; and
assisting in developing a strong tourism industry throughout South Carolina.
The State allocates the funds to the government entities based on point of
revenue origin. The net proceeds are remitted quarterly to the municipality or
county in which the tax was collected. The state’s eleven tourism districts also
receive a percentage of the accommodations tax. Two percent of the total
revenues collected in the state is taken off the top and distributed evenly to the
eleven tourism districts.
Each unit of local government, (i.e. City of North Augusta), receiving State
Accommodations Tax Revenue is entitled to expend the first $ 25,000 on any
general revenue expenses. The remaining balance is split with 5% of the
balance to be used by local government, (i.e. City of North Augusta), for any
general fund expense, 30% of the balance is to be distributed quarterly upon
receipt to one or more designated organization(s) with ongoing tourism
promotion program(s), (i.e. City of North Augusta or North Augusta Chamber of
Commerce), and the remaining 65% of the balance is to be used for tourism
related activities, (i.e. City of North Augusta State Accommodations Tax
Funding Program). The distribution of these funds requires an application
process. This fund holds the 30% and 65% portion of the Accommodations Tax
Revenue.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Special Revenue Funds 101 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
State Accommodations - 30% Advertis & Prom 76,773$ 105,365$ 70,000$ 125,000$
State Accommodations - 65% Tourism Related 166,342 228,292 150,000 265,000
Miscellaneous 26,229 9,022 - -
Total Revenues 269,344$ 342,679$ 220,000$ 390,000$
EXPENSES:
(by department)
Tourism 132,580$ 188,563$ -$ 390,000$
Total Expenses 132,580$ 188,563$ -$ 390,000$
Operating Surplus 136,764$ 154,116$ 220,000$ -$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61120 30% ADVERTISING & PROMOTIONS 29,589$ 70,081$ -$ 125,000$
61121 65% TOURISM RELATED 102,991 118,481 - 265,000
TOTAL OPERATING EXPENSES 132,580$ 188,562$ -$ 390,000$
TOTAL TOURISM 132,580$ 188,562$ -$ 390,000$
4325 TOURISM
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Special Revenue Funds 102 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
ARPA Grant Income 2,577,470$ 4,295,018$ -$ -$
Miscellaneous 507,820 379,638 - -
Total Revenues 3,085,290$ 4,674,656$ -$ -$
EXPENSES:
(by department)
Administration -$ 440,302$ -$ -$
Finance 9,720 723,690 - -
Planning & Development - 88,021 - -
Tourism - 415,060 - -
RVP Activities Center - 298,271 - -
Non-Departmental 2,567,750 5,097,171 - -
Total Expenses 2,577,470$ 7,062,515$ -$ -$
AMERICAN RESCUE PLAN FUND
This fund is used to account for the receipt of the Coronavirus State and Local
Fiscal Recover Fund (SLFRF) allocation from the State of South Carolina as
appropriated by the American Rescue Plan Act of 2021 as well as to account for
the disbursement of funds for general government services and infrastructure
projects as allowed under the US Department of Treasury’s Final Rule.
The City of North Augusta was awarded $11,871,089.22. The Final Rule allowed
for a municipality to elect a fixed amount of revenue loss, referred to as the
standard allowance of $10,000,000 to be used to fund general government
services and any amount over to be used to support public health response,
invest in water, sewer, and broadband infrastructure, and provide premium pay
for essential workers.
All SLFRF funds were allocated by December 31, 2024 and must be completed
and spent by June 1, 2026.
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Special Revenue Funds 103 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
County Treasury Total 88,526$ 98,840$ 78,000$ 98,000$
Miscellaneous 1,176 1,253 - -
Total Revenues 89,702$ 100,093$ 78,000$ 98,000$
EXPENSES:
(by department)
Public Safety 103,643$ 93,792$ 78,000$ 98,000$
Total Expenses 103,643$ 93,792$ 78,000$ 98,000$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61190 SPECIAL DEPARTMENT SUPPLIES 103,643$ 93,792$ 78,000$ 98,000$
TOTAL OPERATING EXPENSES 103,643$ 93,792$ 78,000$ 98,000$
TOTAL PUBLIC SAFETY 103,643$ 93,792$ 78,000$ 98,000$
4100 PUBLIC SAFETY
FIREMEN’S FUND
The City of North Augusta receives One Percent funds from both Aiken County
and Edgefield County. These funds are meant to be used to benefit firefighters
by providing benefits and paying for expenses that the regular department
resources do not provide.
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Special Revenue Funds 104 | Page
NORTH AUGUSTA PUBLIC FACILITIES FUND
The North Augusta Public Facilities Corporation (the “Corporation”) was
established by the City on December 2, 2014, primarily to issue debt related to
construction and maintenance of buildings that are to be leased by the City. The
Corporation is a legally separate non-profit organization. The Corporation is
governed by a five-member board of directors comprised of the City’s Mayor and
four City citizens. The City’s Clerk and Finance Director serve as the respective
Secretary and Treasurer of the Corporation. The City has determined it is
financially accountable for the Corporation, and the Corporation’s outstanding
debt is expected to be repaid entirely with resources of the City. Based on these
factors, management has determined the Corporation is appropriately presented
as a blended component unit in the City’s financial statements. The Corporation
is reported as a debt service fund and does not issue separate financial
statements.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Special Revenue Funds 105 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Riverside Village Parking 49,171$ 242,326$ 50,000$ 50,000$
Baseball Stadium 541,625 544,383 580,000 580,000
Miscellaneous 608,735 343,501 165,000 205,000
Transfers 5,251,438 5,394,755 3,701,086 3,757,905
Total Revenues 6,450,969$ 6,524,965$ 4,496,086$ 4,592,905$
EXPENSES:
(by department)
City Council 4,004,658$ 4,161,584$ 4,137,443$ 4,193,701$
City Buildings 796,093 468,529 544,525 567,000
Total Expenses 4,800,751$ 4,630,113$ 4,681,968$ 4,760,701$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61140 PROFESSIONAL SERVICES 63,630 170,507 50,000 50,000
85010 PRINCIPLE EXPENSE 780,000$ 855,000$ 980,000$ 1,070,000$
85020 INTEREST EXPENSE 3,161,029$ 3,136,077$ 3,107,443$ 3,073,701$
TOTAL OPERATING EXPENSES 4,004,659$ 4,161,584$ 4,137,443$ 4,193,701$
TOTAL CITY COUNCIL 4,004,659$ 4,161,584$ 4,137,443$ 4,193,701$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61050 UTILITY SERVICES 242,454 232,313 195,000 235,000
61071 STADIUM CONTRACTS/MAINT 55,433 24,445 67,525 50,000
61072 PARKING OPERATIONS & MAINT 47,257 62,721 82,000 82,000
61074 MAJOR CAPITAL MAINTNENANCE 450,949 149,051 200,000 200,000
TOTAL OPERATING EXPENSES 796,093$ 468,530$ 544,525$ 567,000$
TOTAL CITY BUILDINGS 796,093$ 468,530$ 544,525$ 567,000$
4000 CITY COUNCIL
4060 CITY BUILDINGS
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Special Revenue Funds 106 | Page
RIVERFRONT CENTRAL CORE REDEVELOPMENT FUND
This fund is used for the receipt and disbursement of City hospitality and
accommodations tax funds for projects in the redevelopment of the downtown
area and the development of the riverfront and Riverside Village.
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Special Revenue Funds 107 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61080 REPAIRS AND MAINTENANCE 975$ -$ -$ -$
61140 PROFESSIONAL EXPENSES - - - 333,333
TOTAL OPERATING EXPENSES 975$ -$ -$ 333,333$
TOTAL CITY COUNCIL 975$ -$ -$ 333,333$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
61080 REPAIRS AND MAINTENANCE -$ 23,436$ -$ -$
TOTAL OPERATING EXPENSES -$ 23,436$ -$ -$
TOTAL CITY BUILDINGS -$ 23,436$ -$ -$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61140 PROFESSIONAL EXPENSES -$ -$ -$ 37,200$
TOTAL OPERATING EXPENSES -$ -$ -$ 37,200$
TOTAL PROPERTY MAINTENANCE -$ -$ -$ 37,200$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61050 UTILITY SERVICES -$ -$ 226,000$ 226,000$
61080 CONTRACTS/MAINTENANCE - - 227,500 227,500
61090 BUILDING MATERIALS - - 21,500 35,000
TOTAL OPERATING EXPENSES -$ -$ 475,000$ 488,500$
TOTAL PARKS -$ -$ 475,000$ 488,500$
4000 CITY COUNCIL
4065 PROPERTY MAINTENANCE
4310 PARKS
4060 CITY BUILDINGS
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Special Revenue Funds 108 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 55,129$ 138,521$ 167,090$ 158,213$
60320 OVERTIME 4,690
60330 FICA 4,215 10,842 12,783 12,104
60340 EMPLOYEE RETIREMENT 9,910 26,999 31,848 30,156
60350 HEALTH INSURANCE 8,163 18,857 23,750 20,000
60390 WORKERS COMPENSATION 1,371 1,432 4,314 3,841
TOTAL PERSONNEL SERVICES 78,788$ 201,341$ 239,785$ 224,314$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 77$ 392$ 1,000$ -$
61020 DUES/TRAINING/TRAVEL 2,183 766 2,500 -
61040 AUTOMOTIVE EXPENSES - - 3,000 -
61050 UTILITY SERVICES 220,917 185,945 - -
61080 CONTRACTS/MAINTENANCE 130,175 112,329 - 4,500
61090 BUILDING MATERIALS 15,005 2,547 - -
61130 ADVERTISING 3,478 - - -
61190 SPECIAL DEPARTMENT SUPPLIES - 20,413 75,000 100,000
TOTAL OPERATING EXPENSES 371,835$ 322,392$ 81,500$ 104,500$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT - - 100,000 -
70600 PARK IMPROVEMENTS 318,893$ 21,101$ 50,000$ 50,000$
TOTAL CAPITAL OUTLAY 318,893$ 21,101$ 150,000$ 50,000$
TOTAL TOURISM 769,516$ 544,834$ 471,285$ 378,814$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
80010 TRANSFER TO GENERAL FUND 40,075$ 40,075$ 40,075$ 134,725$
80030 TRANSFER TO UTILITIES FUND - - - 1,990
80080 TRANSFER TO NAPFC FUND 1,400,489 1,522,499 1,144,949 1,167,847
TOTAL OPERATING EXPENSES 1,440,564$ 1,562,574$ 1,185,024$ 1,304,562$
TOTAL NON-DEPARTMENTAL 1,440,564$ 1,562,574$ 1,185,024$ 1,304,562$
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL Events Coordinator Grade Increase 4,436$
Marketing Coordinator Grade Increase 6,504
61140 PROFESSIONAL EXPENSESS Grant for South City Partners 333,333$
Property Maintence Contracts 37,200
NON-DEPARTMENTAL
4325 TOURISM
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Special Revenue Funds 109 | Page
POSITION TITLE 2023 2024 2025 2026
Manager of Tourism & Marketing 0 0.5 0.5 0.5
Tourism & Marketing Coordinator 1 1 1 1
Events Coordinator 0 0.5 0.5 0.5
Program Coordinator II 0 0.5 0.5 0
TOTAL 1 2.5 2.5 2
TOURISM
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Special Revenue Funds 110 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Savannah River Settlem Act 994,650$ -$ -$ -$
Miscellaneous 15,369 934,005 - -
Total Revenues 1,010,019$ 934,005$ -$ -$
EXPENSES:
(by department)
Material Recovery Facility -$ 1,287,803$ -$ -$
Total Expenses -$ 1,287,803$ -$ -$
SAVANNAH RIVER SETTLEMENT ACT FUND
The source of revenue appropriated in this section is from the August 31, 2020
settlement of the lawsuit between the State of South Carolina and the United
Stated Department of Energy (DOE) concerning the termination of the Mixed
Dioxide Fuel Fabrication Facility at the Savannah River Site (SRS) and the DOE’s
failure to remove the plutonium stored at the SRS which is located in Aiken,
Barnwell, and Allendale Counties. The expenditure authorizations contained in
this section are for the maximum amounts that may be disbursed or expended
by the receiving government entity. All disbursals and expenditures must be
made in compliance with the provisions contained in this act. The City of North
Augusta was approved for the following projects: New Savannah Bluff Lock and
Dam Redevelopment ($20,000,000), Cyber Initiative Infrastructure
($15,000,000), and Regional Solid Waste Transfer Station ($2,000,000).
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
CAPITAL
PROJECTS FUNDS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Capital Projects Funds 111 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Current Taxes 539,559$ 546,197$ 562,228$ 597,516$
Miscellaneous 268,313 768,260 - -
Transfers 3,192,873 3,081,287 - -
Total Revenues 4,000,745$ 4,395,744$ 562,228$ 597,516$
EXPENSES:
(by department)
Administration 17,830$ 33,174$ -$ -$
Information Technology 998 - - -
Planning & Development 34,288 12,725 - 150,000
Community Development 4,526 36,807 - -
City Buildings 64,340 9,106 20,000 -
Property Maintenance - 9,979 - -
Public Safety 1,160,440 202,623 184,859 154,275
Streets & Drains 179,608 - - -
Recreation 170,297 21,780 - -
Parks 158,487 1,810,113 - -
RVP Activities Center - 80,700 - -
Tourism Facilities 58,392 47,105 118,600 127,000
Tourism 25,877 - - -
Non-Departmental 110,480 110,656 110,659 110,658
Total Expenses 1,985,563$ 2,374,768$ 434,118$ 541,933$
CAPITAL PROJECTS FUND
This fund is used to account for the acquisition and construction of major capital
items other than those financed by proprietary funds and trust funds.
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Capital Projects Funds 112 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61191 EDUCATION REIMBURSEMENT 12,148$ 33,882$ -$ -$
61200 FAÇADE GRANT PROGRAM 5,682 - - -
TOTAL OPERATING EXPENSES 17,830$ 33,882$ -$ -$
TOTAL ADMINISTRATION 17,830$ 33,882$ -$ -$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61140 PROFESSIONAL SERVICES 998$ -$ -$ -$
TOTAL OPERATING EXPENSES 998$ -$ -$ -$
TOTAL INFORMATION TECHNOLOGY 998$ -$ -$ -$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61140 PROFESSIONAL SERVICES 34,288$ 12,725$ -$ 150,000$
TOTAL OPERATING EXPENSES 34,288$ 12,725$ -$ 150,000$
TOTAL PLANNING & DEVELOPMENT 34,288$ 12,725$ -$ 150,000$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61140 PROFESSIONAL SERVICES 4,526$ 36,807$ -$ -$
TOTAL OPERATING EXPENSES 4,526$ 36,807$ -$ -$
TOTAL COMMUNITY DEVELOPMENT 4,526$ 36,807$ -$ -$
4010 ADMINISTRATION
4015 INFORMATION TECHNOLOGY
4055 PLANNING & DEVELOPMENT
4058 COMMUNITY DEVLOPMENT
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Capital Projects Funds 113 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61080 REPAIRS AND MAINTENANCE 17,233$ 9,106$ 20,000$ -$
TOTAL OPERATING EXPENSES 17,233$ 9,106$ 20,000$ -$
CAPITAL OUTLAY
70700 BUILDINGS/FIXED EQUIPMENT 47,107$ -$ -$ -$
TOTAL CAPITAL OUTLAY 47,107$ -$ -$ -$
TOTAL CITY BUILDINGS 64,340$ 9,106$ 20,000$ -$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61190 SPECIAL DEPARTMENT SUPPLIES -$ 9,979$ -$ -$
TOTAL OPERATING EXPENSES -$ 9,979$ -$ -$
TOTAL PROPERTY MAINTENANCE -$ 9,979$ -$ -$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61080 REPAIRS AND MAINTENANCE -$ -$ -$ 20,000$
61190 SPECIAL DEPARTMENT SUPPLIES 5,950 - - -
61290 LEASE PURCHASE 235,857 202,623 168,859 134,275
TOTAL OPERATING EXPENSES 241,807$ 202,623$ 168,859$ 154,275$
CAPITAL OUTLAY
70200 MACHINES/EQUIPMENT 694,908$ -$ -$ -$
70700 BUILDINGS/FIXED EQUIPMENT 223,725 - 16,000 -
TOTAL CAPITAL OUTLAY 918,633$ -$ 16,000$ -$
TOTAL PUBLIC SAFETY 1,160,440$ 202,623$ 184,859$ 154,275$
4100 PUBLIC SAFETY
4065 PROPERTY MAINTENANCE
4060 CITY BUILDINGS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Capital Projects Funds 114 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
CAPTTAL OUTLAY
70600 PARK IMPROVEMENTS 179,608$ -$ -$ -$
TOTAL CAPITAL OUTLAY 179,608$ -$ -$ -$
TOTAL STREETS & DRAINS 179,608$ -$ -$ -$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61140 PROFESSIONAL SERVICES 92,945$ 8,500$ -$ -$
TOTAL OPERATING EXPENSES 92,945$ 8,500$ -$ -$
CAPITAL OUTLAY
70200 MACHINES/EQUIPMENT 77,352$ 13,280$ -$ -$
TOTAL CAPITAL OUTLAY 77,352$ 13,280$ -$ -$
TOTAL RECREATION 170,297$ 21,780$ -$ -$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61080 REPAIRS AND MAINTENANCE 9,917$ 7,500$ -$ -$
61140 PROFESSIONAL SERVICES 89,800 - - -
TOTAL OPERATING EXPENSES 99,717$ 7,500$ -$ -$
CAPITAL OUTLAY
70200 MACHINES/EQUIPMENT 6,890$ 100,114$ -$ -$
70700 BUILDINGS/FIXED EQUIPMENT 51,881 1,698,789
TOTAL CAPITAL OUTLAY 6,890$ 100,114$ -$ -$
TOTAL PARKS 106,607$ 107,614$ -$ -$
4220 STREETS & DRAINS
4300 RECREATION
4310 PARKS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Capital Projects Funds 115 | Page
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Capital Projects Funds 116 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Sales Tax Revenue 3,423,388$ 15,190,310$ -$ -$
Miscellaneous 355,445 81,917 - -
Total Revenues 3,778,833$ 15,272,227$ -$ -$
EXPENSES:
(by department)
City Council 1,770,261$ 1,770,173$ 1,769,849$ 1,770,279$
Public Safety 11,218,233 10,961,722 - -
Streets & Drains 2,384,973 69,784 - -
Total Expenses 15,373,467$ 12,801,679$ 1,769,849$ 1,770,279$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
85010 PRINCIPLE EXPENSE 1,678,000$ 1,698,000$ 1,718,000$ 1,739,000$
85020 INTEREST EXPENSE 92,261$ 72,173$ 51,849$ 31,279$
TOTAL OPERATING EXPENSES 1,770,261$ 1,770,173$ 1,769,849$ 1,770,279$
TOTAL CITY COUNCIL 1,770,261$ 1,770,173$ 1,769,849$ 1,770,279$
4000 CITY COUNCIL
SALES TAX IV FUND
Capital Projects Sales Tax IV, approved by citizen referendum in November of
2018, continues collections. Funding for Sales Tax IV was estimated by Aiken
County to be $30,700,000 at the time of the referendum. Sale Tax IV projects
include the following: headquarters development and fire apparatus for public
safety, interchange and traffic safety improvements, utility undergrounding,
road reconstruction and street resurfacing,
recreational facility improvements, Greeneway
maintenance and connectivity, wastewater and
stormwater infrastructure improvements,
gateway and wayfinding enhancements, software
and technology upgrades, and improvements to
the municipal building. These projects have been
prioritized by City Council with the priority
project being a new headquarters for the Public
Safety Department.
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Capital Projects Funds 117 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
State Treasury-SCDOT 640,545$ 102,568$ 350,000$ 350,000$
Miscellaneous 1,868 11,972 1,000 1,000
Total Revenues 642,413$ 114,540$ 351,000$ 351,000$
EXPENSES:
(by department)
Public Safety 887,629$ 93,714$ 351,000$ 351,000$
Total Expenses 887,629$ 93,714$ 351,000$ 351,000$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61190 SPECIAL DEPARTMENT SUPPLIES 6,711$ 4,208$ 1,000$ 1,000$
64710 SIDEWALK/CURBING 446,795$ 13,641$
64720 STREET RESURFACING 434,123$ 75,866$ 350,000$ 350,000$
TOTAL OPERATING EXPENSES 887,629$ 93,715$ 351,000$ 351,000$
TOTAL STREETS & DRAINS 887,629$ 93,715$ 351,000$ 351,000$
4220 STREETS & DRAINS
STREET IMPROVEMENT FUND
This fund accounts for the receipt and disbursement of monies from other
governmental agencies designated for use for streets and/or drainage
improvements.
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Capital Projects Funds 118 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
TIF Increment - City 1,962,813$ 2,030,210$ 1,299,730$ 1,470,013$
TIF Increment - County 1,466,171$ 1,771,653$ 864,071$ 986,828$
Miscellaneous 14,869 23,135 - -
Total Revenues 3,443,853$ 3,824,998$ 2,163,801$ 2,456,841$
EXPENSES:
(by department)
Non-Departmental 3,400,000$ 3,723,205$ 2,556,137$ 2,590,058$
Total Expenses 3,400,000$ 3,723,205$ 2,556,137$ 2,590,058$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
80080 TRANSFER TO NA PUBLIC FACILITIES FUND 3,400,000$ 3,723,205$ 2,556,137$ 2,590,058$
TOTAL OPERATING EXPENSES 3,400,000$ 3,723,205$ 2,556,137$ 2,590,058$
TOTAL NON-DEPARTMENTAL 3,400,000$ 3,723,205$ 2,556,137$ 2,590,058$
NON-DEPARTMENTAL
TAX INCREMENT FINANCING FUND
This fund is to account for the receipt and disbursement of money designated
for projects located in the Tax Increment Fund area. This fund transfers money
to the North Augusta Public Facilities Fund to cover debt service on Riverside
Village.
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Capital Projects Funds 119 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Miscellaneous 1,327 1,386 - -
Total Revenues 1,327$ 1,386$ -$ -$
EXPENSES:
(by department)
Streets & Drains -$ -$ -$ -$
Total Expenses -$ -$ -$ -$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
64720 STREET RESURFACING -$ -$ -$ -$
TOTAL OPERATING EXPENSES -$ -$ -$ -$
TOTAL STREETS & DRAINS -$ -$ -$ -$
4220 STREETS & DRAINS
TRANSPORTATION IMPROVEMENT FUND
The fund is used to account for the receipt and disbursement of monies from
other governmental agencies and developers designated for use for major
transportation-related projects.
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
DEPARTMENTAL EXPENSE DETAIL
STORMWATER
FUND
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Stormwater Fund 120 | Page
STORMWATER FUND
The Stormwater Management Department provides and maintains stormwater
infrastructure that is functional and protective of our natural resources. To
accomplish this, they work to ensure that municipal, industrial, commercial,
and residential activities within our community do not pollute the storm system,
the Savannah River, or streams in the community.
The primary mission of the Stormwater Management Department is to maintain
compliance with the City’s National Pollutant Discharge Elimination System
(NPDES) Permit. This is accomplished through programs designed to ensure that
pollution associated with stormwater runoff from municipal, industrial,
commercial, and residential activities within our community is reduced to the
maximum extent practicable.
Properly installed and maintained Best Management Practices (BMP’s) are essential for
protecting our community’s waterways.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Stormwater Fund 121 | Page
Stormwater Fees 1,096,800$
Stormwater Permits 16,000
Interest 32,000
Transfers 2,453
1,147,253$
Administration 775,143$
Capital 330,061
Transfers 42,049
1,147,253$
Stormwater Fund Revenues by Source
Stormwater Fund Expenses by Program
Stormwater
Fees
96%
Stormwater
Permits
1%
Interest
3%Transfers
0%
Administration
67%
Capital
29%
Transfers
4%
CITY OF NORTH AUGUSTA
ANNUAL BUDGET
For Fiscal Year 2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Stormwater Fund 122 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Stormwater Utility Fee 882,998$ 1,057,103$ 1,076,100$ 1,096,800$
Stomwater Permits 21,497 19,146 16,000 16,000
Intergovernmental 1,277,502
Miscellaneious 36,464 53,554 36,081 32,000
Transfers 1,002,132 2,644 2,927 2,453
Total Revenues 3,220,593$ 1,132,447$ 1,131,108$ 1,147,253$
EXPENSES:
(by department)
Stormwater Administration 2,936,059$ 662,154$ 1,089,002$ 1,105,204$
Transfers 26,340 38,903 42,106 42,049
Total Expenses 2,962,399$ 701,057$ 1,131,108$ 1,147,253$
Operating Surplus 258,194$ 431,390$ -$ -$
STORMWATER FUND
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Stormwater Fund 123 | Page
DEPARTMENT Personnel Operating Capital Total
Stormwater Administration 587,981$ 187,162$ 330,061$ 1,105,204$
Non-Departmental 42,049 42,049
TOTAL 587,981$ 229,211$ 330,061$ 1,147,253$
Personnel
51%Operating
20%
Capital
29%
STORMWATER FUND
EXPENESE SUMMARY BY CATEGORY
For Fiscal Year 2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Stormwater Fund 124 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 378,377$ 342,072$ 459,143$ 408,244$
60320 OVERTIME 952 5,063 2,000 2,000
60330 FICA 27,512 28,476 35,278 31,384
60340 EMPLOYEE RETIREMENT 65,644 37,690 87,984 78,193
60350 HEALTH INSURANCE 51,020 51,223 59,375 62,500
60390 WORKERS COMPENSATION 12,797 11,034 10,778 10,600
TOTAL PERSONNEL SERVICES 536,302$ 475,558$ 654,558$ 592,921$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 391$ 687$ 800$ 800$
61020 DUES/TRAINING/TRAVEL 5,932 2,430 6,425 6,925
61040 AUTOMOTIVE EXPENSES 10,019 14,182 17,200 13,260
61050 UTILITY SERVICES - - 3,000 3,000
61060 DATA PROCESSING 19,783 15,217 26,100 28,007
61080 REPAIRS AND MAINTENANCE 5,838 4,067 4,800 4,800
61090 BUILDING MATERIALS - 155 - -
61100 UNIFORMS 2,417 2,503 3,400 3,600
61130 ADVERTISING EXPENSES 2,888 1,757 5,300 5,300
61140 PROFESSIONAL EXPENSES 25,928 29,682 59,513 66,636
61190 SPECIAL DEPARTMENT SUPPLIES 9,249 9,325 8,800 8,800
61220 INSURANCE 9,705 18,390 17,311 17,835
61290 LEASE PURCHASE 40,212 18,930 29,685 23,259
TOTAL OPERATING EXPENSES 132,362$ 117,325$ 182,334$ 182,222$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT -$ -$ 38,200$ -$
70200 MACHINES/EQUIPMENT - 52,200 14,000 130,061
70805 DRAINAGE PROJECTS - 18,235 200,000 200,000
TOTAL CAPITAL OUTLAY -$ 70,435$ 252,200$ 330,061$
TOTAL STORMWATER ADMINISTRATION 668,664$ 663,318$ 1,089,092$ 1,105,204$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
TRANSFERS OUT
80010 GENERAL FUND 1,302$ 40,685$ 40,685$ 40,581$
80030 O & M FUND 1,414 1,421 1,421 1,468
TOTAL TRANSFERS OUT 2,716$ 42,106$ 42,106$ 42,049$
TOTAL STORMWATER ADMINISTRATION 2,716$ 42,106$ 42,106$ 42,049$
FY 2026 BUDGET HIGHLIGHTS
70200 MACHINES/EQUIPMENT Water Pump 5,500$
Jet Vac 124,561
4225 STORMWATER ADMINISTRATION
NON-DEPARTMENTAL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Stormwater Fund 125 | Page
POSITION TITLE 2023 2024 2025 2026
Director of Eng & Public Works 0.5 0.5 0.5 0.5
Stormwater Superintendent 1 1 1 1
Environmental Coordinator 0 1 0
Environmental Technician 1 1 0 1
Stormwater Foreman 1 1 1 1
Engineering Inspector 0.5 0.5 0.5 0.5
Erosion Control Inspector 0.25 0.25 0.25 0.25
Heavy Equipment Operator 1 1 2 2
Vehicle Operator I 1 1 0 0
TOTAL 6.25 6.25 6.25 6.25
STORMWATER
PERSONNEL AUTHORIZATIONS
ACCOMPLISHMENTS
• Submitted the 2024 Annual report to SCDES.
• Conducted the annual Household Hazardous Waste Collection event,
capturing 5.8 tons.
• Conducted public outreach to over 35,000 adults and children.
• Provided public participation opportunities to nearly 4,000 adults and
children.
• Performed over 2,600 residential and commercial construction site
inspections.
• Performed vegetation maintenance of 30 detention facilities.
• Issued 18 SWM permits.
• Initiated engineering services contract for the Crestview-Woodlawn
Drainage Improvement project.
OBJECTIVES
• Implement GovSense Permitting and Inspections, including customer
portal and mobile inspections.
• Successfully complete all NRCS EWP grant activities by the deadline.
• Complete construction of the Crestview-Woodlawn Drainage Improvement
project.
• Continue to pursue grant funding opportunities to improve stormwater
infrastructure.
• Continue to focus on meeting NPDES Permit requirements with a focus on
more public participation from school groups and local residents.
• Continue to perform thorough inspections of development-related
construction to ensure compliance with adopted standards.
• Procure approved capital equipment within allocated budgets
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Stormwater Fund 126 | Page
STORMWATER MANAGEMENT
CAPITAL IMPROVEMENT PROJECTS
Project Cost Estimate
Paved Ditch Between Fairway & Crestview $210,000 Greeneway Culvert at Cypress $800,000 Pipe Ditch Between Leyland Place and Chanticleer $100,000 Pinehurst Drainage Improvements $200,000 Austin Graybill Detention Pond Upgrade $300,000
E. Pine Grove Ave. Drainage Improvements $300,000 Greeneway Culverts Rehabilitation (8 locations) $1,600,000 Georgia/Buena Vista Intersection Drainage $200,000
Bergen Place Drainage Improvements $100,000 Community Center Ditch Improvements $58,000 RVP Ditch Improvements $150,000 Crystal Lake Basin Improvements $116,000
Crystal Lake Channel Stabilization $418,000 ackson Avenue Pond Improvements $815,000 Pipe Crossing Jackson @ Mokateen $25,000 Chanticleer/Brookgreen Master Detention Facility $350,000 West Clifton Detention Pond $120,000
Paved Ditch Behind Bolin Rd. & Socastee $395,000 Pipe Crossing Womrath Rd. @ Womrath Ct. $27,000 Paved Ditch Between Stanton & Fairfield $165,000 Replace Pipe Crossing Woodlawn @ Stanton $35,000
Pipe @ Yardley Drive $114,000 Storm Branch Master Detention Pond $437,000 48” Pipe crossing Martintown Rd. @ Metz Dr. $362,000 60” Pipe Crossing Martintown @ Knox Ave. $350,000
Paved Ditch @ Euclid Ave. $157,000 Paved Ditch Through Plaza Terrace Apts. $71,000 Pipe Crossing Georgia Ave. Near Five Notch Rd. $45,000 Paved Ditch from Lake Ave. to Crestview Ave. $50,000
Pipe @ 900 Block Stanton Ave. $30,000 Pipe @ 800 Block Brooks Dr. $27,000 Pipe @ 800 Block Jackson Ave. $30,000 Pipe @ 700 Block Merriweather Dr. $20,000
Pipe @ 700 Block Hammond Dr. $20,000 Pipe @ 700 Block Brooks Dr. $22,000 Pipe @ 700 Block Stanton Ave. $22,000 Paved Ditch from Woodlawn to Jackson Ave. $43,000
Pipe @ West Ave. & Arlington Hts. $27,000 Misc. Paved Ditches in Hammond Hills $119,000
SANITATION
FUND
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Sanitation 127 | Page
SANITATION FUND
The Sanitation Services Fund is responsible for receipts and disbursements
covering the following services: residential garbage and trash collection,
commercial garbage and trash collection, street sweeping, garage support, and
recycling collection, separation, and disposal. These activities are combined
into two groups.
The first group is sanitation collection and support services. The Sanitation
Services Division provides curbside collection services once per week to
residential customers for the removal of household garbage, yard waste debris,
and recyclables. Multi-Family units and Commercial customers garbage is also
collected curbside or by dumpster depending on property configuration and
amount of refuse generated. The City utilizes Three Rivers Landfill for the
disposal of solid waste and Barden C&D Landfill for disposal of vegetative
waste.
The second is resource recovery. the City of North Augusta has operated a
Materials Recovery Facility where residential and commercial solid waste and
mixed recyclables is processed and separated into individual commodities,
including cardboard, glass, aluminum, and different plastics. These materials
are baled and sent to processors to produce new products. The transfer station
is completing construction with an expectation to begin to come online for an
additional revenue source in 2026.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Sanitation 128 | Page
Sanitation Fees 4,991,870$
Recycling Fees 170,115
Sale of Recyclables 186,875
Miscellaneous 156,571
Transfers 10,839
5,516,270$
Sanitation 3,330,172$
Material Recovery 981,683$
Capital 773,683
Transfers 430,732
5,516,270$
Sanitation Fund Revenues by Source
Sanitation Fund Expenses by Program
Sanitation Fees91%
Recycling Fees3%
Sale of Recyclables
3%
Miscellaneous3%Transfers0%
Sanitation
60%Material Recovery 18%
Capital14%
Transfers8%
CITY OF NORTH AUGUSTA ANNUAL BUDGET
For Fiscal Year 2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Sanitation 129 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Sanitation Fees 4,183,826$ 4,284,871$ 4,283,052$ 4,991,870$
Recycling Fees 193,407 197,539 219,737 170,115
Sale of Recyclables 98,504 190,040 208,624 186,875
Miscellaneous 490,265 205,706 206,984 156,571
Transfers 8,208 9,604 11,402 10,839
Total Revenues 4,974,210$ 4,887,760$ 4,929,799$ 5,516,270$
EXPENSES:
(by department)
Sanitation 3,444,887$ 3,049,058$ 3,425,628$ 3,789,742$
Material Recovery Facility 1,042,585$ 1,021,339$ 1,093,058$ 1,295,796$
Non-Departmental 429,314 341,004 411,113 430,732
Total Expenses 4,916,786$ 4,411,401$ 4,929,799$ 5,516,270$
Operating Surplus 57,424$ 476,359$ -$ -$
SANITATION FUND
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Sanitation 130 | Page
DEPARTMENT Personnel Operating Capital Total
Sanitation 2,122,049$ 1,208,123$ 459,570$ 3,789,742$
Materials Recovery Facility 547,222 434,461 314,113 1,295,796
Non-Departmental 430,732 430,732
TOTAL 2,669,271$ 2,073,316$ 773,683$ 5,516,270$
Personnel52%Operating
19%
Capital29%
SANITATION FUND
EXPENESE SUMMARY BY CATEGORY
For Fiscal Year 2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Sanitation 131 | Page
SANITATION
The Sanitation Division is responsible for providing residential and commercial
customers with efficient, reliable and sustainable collection and disposal of
household garbage, recyclables, bulk items, white goods, and yard waste,
maintaining a clean environment and enhancing the quality of life for the
community.
Our team is committed to protecting public health, promoting environmental
sustainability, and enhancing the quality of life for all residents by providing
efficient, reliable, and safe waste management, recycling, and street cleaning
services. Through innovation, community engagement, and responsible
resource management.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Sanitation 132 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 1,114,276$ 1,193,587$ 1,359,253$ 1,426,385$
60320 OVERTIME 35,030 57,091 26,607 29,260
60330 FICA 84,381 96,043 106,019 105,842
60340 EMPLOYEE RETIREMENT 204,147 167,719 264,145 263,706
60350 HEALTH INSURANCE 216,326 221,430 249,375 265,000
60390 WORKERS COMPENSATION 33,031 32,787 35,065 31,856
TOTAL PERSONNEL SERVICES 1,687,191$ 1,768,657$ 2,040,464$ 2,122,049$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 2,497$ 1,176$ 2,589$ 2,278$
61020 DUES/TRAINING/TRAVEL 450 375 700 700
61040 AUTOMOTIVE EXPENSES 769,051 564,298 568,217 560,094
61050 UTILITY SERVICES 33,952 30,733 34,970 42,796
61060 DATA PROCESSING 28,576 3,769 52,000 54,784
61080 REPAIRS AND MAINTENANCE 12,696 29,788 5,142 9,530
61090 BUILDING MATERIALS - 70 300 300
61100 UNIFORMS 12,094 14,512 16,025 14,650
61140 PROFESSIONAL EXPENSES 138,756 179,876 8,179 6,435
61190 SPECIAL DEPARTMENT SUPPLIES 303,291 252,547 287,635 252,665
61220 INSURANCE 96,571 132,127 172,372 135,488
61290 LEASE PURCHASE 359,762 18,930 237,035 128,403
TOTAL OPERATING EXPENSES 1,757,696$ 1,228,201$ 1,385,164$ 1,208,123$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT -$ -$ -$ 382,770$
70200 MACHINES/EQUIPMENT - 52,200 - 76,800
TOTAL CAPITAL OUTLAY -$ 52,200$ -$ 459,570$
TOTAL SANITATION 3,444,887$ 3,049,058$ 3,425,628$ 3,789,742$
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL .25 Maintenance Worker II 15,184$
70100 AUTOMOTIVE EQUIPMENT Sideloader 382,770
70200 MACHINES/EQUIPMENT 2 YW Dump Trailers 76,800
4240 SANITATION
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Sanitation 133 | Page
POSITION TITLE 2023 2024 2025 2026
Director of Public Services 0.5 0.5 0.5 0.5
Superintendent of Sanitation 0.5 0.5 0.5 0.5
Sanitation Supervisor 1 1 1 1
Shop Supervisor 1 1 1 1
Sanitation Foreman 1 1 1 1
Vehicle Operator III 6 6 6 6
Heavy Equipment Operator I 2 2 2 2
Heavy Equipment Mechanic I 2 2 2 2
Vehicle Operator II 6 6 6 6
Public Works Secretary 0.5 0.5 0 0
Administrative Secretary 0 0 0.25 0.25
Vehicle Operator I 4 4 4 4
Grounds Worker II 1 1 1 1
Sanitation Worker I 1 1 1 1
Maintenance Worker III 0 0 0 0.25
TOTAL 26.5 26.5 26.25 26.5
SANITATION
PERSONNEL AUTHORIZATIONS
ACCOMPLISHMENTS
• Assisted in Hurricane Helene tree debris removal from public rights-of-ways
and utility easements.
• Increased residential recycling service from bi-weekly to weekly collection.
• Improved efficiency and cost savings in yard waste collection with the opening
of the Transfer Station, allowing staff to save time by reducing landfill trips.
• New solid waste Transfer Station was placed into service.
OBJECTIVES
• Continue to improve waste and recycling collection for residential and
commercial customers.
• Continue to utilize the Transfer Station that has allowed for fuel, vehicle
maintenance, and collection time savings.
• Finish the construction of the sanitation equipment and truck storage
buildings.
• Increase street sweeping efforts throughout the city.
• Promote the Transfer Station to commercial haulers to generate revenue for
operations.
• Provide a well-equipped, and trained staff, and a safe, professional working
environment.
• Provide reliable, responsive, and courteous customer service.
• Replace hydraulic components as needed and paint the 20-yard shuttle
trailers.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Sanitation 134 | Page
MATERIAL RECOVERY
The Material Recovery Division is responsible for sorting and baling valuable
recyclable materials collected from the city’s residential and commercial
customers, government agencies, and commercial collection companies. The
recyclable materials are sold to manufacturers, where they are used as raw
materials to produce new products.
Our team is committed to conserving natural resources, reducing landfill
waste, and promoting environmental stewardship through efficient, innovative
recycling operations. We strive to serve our community by transforming waste
into valuable resources.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Sanitation 135 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 287,070$ 297,568$ 369,285$ 371,484$
60320 OVERTIME 2,460 29,243 2,100 2,350
60330 FICA 20,880 24,478 28,411 28,598
60340 EMPLOYEE RETIREMENT 51,077 42,784 70,786 71,253
60350 HEALTH INSURANCE 44,898 49,027 61,750 65,000
60390 WORKERS COMPENSATION 13,242 15,491 9,445 8,537
TOTAL PERSONNEL SERVICES 419,627$ 458,591$ 541,777$ 547,222$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 372$ 1,153$ 600$ 200$
61020 DUES/TRAINING/TRAVEL - - 425 425
61040 AUTOMOTIVE EXPENSES 85,690 133,284 72,075 74,225
61050 UTILITY SERVICES 8,586 8,789 8,500 9,770
61080 REPAIRS AND MAINTENANCE 102,718 70,871 82,225 91,470
61090 BUILDING MATERIALS 1,027 - 600 400
61095 RECYCLING EXPENSES - - 300
61100 UNIFORMS 2,812 5,694 4,185 4,035
61130 ADVERTISING - - 225 -
61140 PROFESSIONAL EXPENSES 90,676 165,249 120,744 135,672
61190 SPECIAL DEPARTMENT SUPPLIES 142,600 29,185 14,434 14,188
61220 INSURANCE 84,795 44,842 63,047 45,442
61290 LEASE PURCHASE 103,681 103,681 97,221 58,634
TOTAL OPERATING EXPENSES 622,957$ 562,748$ 464,581$ 434,461$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT -$ -$ -$ 188,713$
70200 MACHINES/EQUIPMENT - - 86,700 125,400
TOTAL CAPITAL OUTLAY -$ -$ 86,700$ 314,113$
TOTAL MATERIALS RECOVERY FACILITY 1,042,584$ 1,021,339$ 1,093,058$ 1,295,796$
FY 2026 BUDGET HIGHLIGHTS
70100 AUTOMOTIVE EQUIPMENT Transfer Truck 188,713$
70200 MACHINES/EQUIPMENT Walking Floor 125,400
4241 MATERIAL RECOVERY FACILITY
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Sanitation 136 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
TRANSFERS OUT
80010 GENERAL FUND 418,241$ 331,175$ 400,133$ 419,405$
80030 O & M FUND 11,073 9,829 10,980 11,327
TOTAL TRANSFERS OUT 429,314$ 341,004$ 411,113$ 430,732$
TOTAL NON-DEPARTMENTAL 429,314$ 341,004$ 411,113$ 430,732$
NON-DEPARTMENTAL
PERSONNEL AUTHORIZATIONS
MATERIAL RECOVERY FACILITY
POSITION TITLE 2023 2024 2025 2026
Superintendent of Sanitation 0.5 0.5 0.5 0.5
Recycling Supervisor 1 1 1 1
Recycling Foreman 1 1 1 1
Vehicle Operator III 2 2 3 3
Heavy Equipment Operator I 1 1 1 1
Heavy Equipment Mechanic 1 1 0 0
TOTAL 6.5 6.5 6.5 6.5
ACCOMPLISHMENTS
• Placed new Skid Steer into service to move loose recycling into the baler and
load finished bales into trailer for shipment.
• Rebuilt recycling material baler to extend its useful life.
• Received a $15,000 recycling grant from the South Carolina Department of
Environmental services to purchase streetscape collection bins.
OBJECTIVES
• Conduct recycling rate audits of recycling bin use by residential customers.
• Continue to comply with all state regulations.
• Continue seeking grant funding to improve recycling services.
• Continue developing educational materials to promote recycling to customers.
• Increase recovery of recyclable materials to reduce landfill disposal.
• Provide a well-equipped, and trained staff, and a safe, professional working
environment.
• Provide reliable, responsive, and courteous customer service.
• Strengthen partnerships with residents, business and schools to promote
waste reduction, recycling education, and responsible disposal practices.
UTILITIES
FUND
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 137 | Page
UTILITIES FUND
The Utilities Funds are used to account for waterworks and wastewater system
operations that are financed and operated in a manner similar to private
business enterprises – where the intent of the governing body is that the costs of
providing goods or services to the general public on a continuing basis be
financed or recovered primarily through user charges.
The Utilities Funds include the Gross Revenue Fund, O & M Fund, Depreciation
Fund, Contingent Fund, and Construction Fund. The budgets for water and
wastewater operations allow the City to maintain an effective distribution of
clean water for consumption as well as wastewater collection. Additionally,
sufficient funds are generated for upgrading production, distribution, and
collection systems with the orderly replacement of equipment and lines, as well
as the systematic reduction of infiltration and inflow into the sanitary sewer
system.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 138 | Page
Water Sales 4,534,589$
Sewer Sales 9,271,768
Tap Fees 356,500
Hydrant/Sprinkler Fees 15,064
Miscellaneous 962,833
Transfers 30,365
15,171,119$
Utilities Finance 979,357$
Utilities Administration 843,779
Water Operations & Maint 944,760
Water Production 2,202,681
Wastewater Operations & Maint 7,594,130
Debt Service 1,382,395
Transfers 1,224,017
15,171,119$
Utilities Fund Revenues by Source
Utilities Fund Expenses by Program
Water Sales
30%
Sewer Sales
61%
Tap Fees3%
Hydrant/Sprinkler Fees0%
Miscellaneous6%
Transfers0%
Water Sales Sewer Sales
Tap Fees Hydrant/Sprinkler Fees
Miscellaneous Transfers
Utilities Finance6%
Utilities Administration6%
Water Operations & Maint6%
Water Production15%
Wastewater Operations & Maint50%
Debt Service
9%
Transfers8%
CITY OF NORTH AUGUSTA
ANNUAL BUDGET
For Fiscal Year 2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 139 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Water Sales 3,602,203$ 4,065,018$ 4,016,426$ 4,534,589$
Sewer Sales 7,195,267 7,976,813 8,782,146 9,271,768
Tap Fees 389,766 631,496 374,900 356,500
Hydrant/Sprinkler Fees 15,275 - 14,984 15,064
Miscellaneous 790,007 1,005,563 906,946 962,833
Transfers 22,537 23,759 28,520 30,365
Total Revenues 12,015,055$ 13,702,649$ 14,123,922$ 15,171,119$
EXPENSES:2023 2024 2025 2026
(by department)Actual Actual Budget Budget
Utilities Finance 711,365$ 781,183$ 877,601$ 979,357$
Utilities Administration 597,584 757,044 605,313 843,779
Water Operations & Maint 790,804 999,387 1,103,072 944,760
Water Production 1,891,511 1,916,904 1,969,113 2,202,681
Wastewater Operations & Maint 5,169,848 6,076,991 7,037,993 7,594,130
Non-Departmental 2,772,549 2,497,755 2,530,830 2,606,412
Total Expenses 11,933,661$ 13,029,264$ 14,123,922$ 15,171,119$
Operating Surplus 81,394$ 673,385$ -$ -$
UTILITIES FUND
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 140 | Page
DEPARTMENT Personnel Operating Capital Total
Utilities Finance 542,243$ 437,114$ -$ 979,357$
Utilities Administration 718,523 125,256 - 843,779
Water Operations and Maintenance 704,715 139,522 100,523 944,760
Water Production and Treatments 903,815 1,027,866 271,000 2,202,681
Wastewater Operation and Maintenance 958,337 6,502,407 133,386 7,594,130
Transfers - 2,606,412 - 2,606,412
TOTAL 3,827,633$ 10,838,577$ 504,909$ 15,171,119$
Personnel28%
Operating68%
Capital
4%
UTILITIES FUND
EXPENESE SUMMARY BY CATEGORY
For Fiscal Year 2026
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 141 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 233,405$ 263,680$ 278,010$ 367,652$
60330 FICA 17,047 19,894 21,268 28,126
60340 EMPLOYEE RETIREMENT 41,722 50,145 52,989 70,075
60350 HEALTH INSURANCE 40,816 37,713 49,875 70,000
60390 WORKERS COMPENSATION 5,714 6,453 7,192 6,390
TOTAL PERSONNEL SERVICES 338,704$ 377,885$ 409,334$ 542,243$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 119,010$ 130,516$ 120,000$ 118,345$
61020 DUES/TRAINING/TRAVEL 4,124 1,339 3,200 3,200
61060 DATA PROCESSING 187,970 214,708 278,440 243,707
61080 REPAIRS AND MAINTENANCE 25,402 6,675 4,700 5,200
61140 PROFESSIONAL EXPENSES 14,962 16,591 18,874 20,659
61190 SPECIAL DEPARTMENT SUPPLIES 432 478 200 200
61220 INSURANCE 20,762 32,991 42,853 45,803
TOTAL OPERATING EXPENSES 372,662$ 403,298$ 468,267$ 437,114$
TOTAL UTILITIES FINANCE 711,366$ 781,183$ 877,601$ 979,357$
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL Customer Service Rep II 62,953$
Billing Clerk 70,298
4250 UTILITIES FINANCE
UTILITIES FINANCE
The Utilities Finance Department is located in the Finance Department at the
Municipal Center. This department funds the positions in the Finance
Department that are a direct support to the utilities’ funds operations and
maintenance.
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 142 | Page
POSITION TITLE 2023 2024 2025 2026
Customer Service Representative I 2 2 2 2
Customer Service Representative II 1 1 1 2
Finance Accountant 1 1 1 1
UB Coordinator/CSR Supervisor 1 1 1 1
Procurement/CSR 0 0 0.25 0
Billing Clerk 0 0 0 1
TOTAL 5 5 5.25 7
UTILITIES FINANCE
PERSONNEL AUTHORIZATIONS
OBJECTIVES
• The Utilities Finance Department will assist the Water Operations
departments with switching manual read meters with automatic meter
readers purchased with SLFRF funding. This will ensure quicker reads
with less human error for citizens.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 143 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 307,606$ 329,497$ 317,262$ 487,410$
60320 OVERTIME 7,288 19,942 8,485 10,605
60330 FICA 23,041 26,622 24,920 38,098
60340 EMPLOYEE RETIREMENT 56,642 66,204 62,088 94,922
60350 HEALTH INSURANCE 53,061 49,027 54,625 80,000
60390 WORKERS COMPENSATION 8,734 8,913 9,535 7,488
TOTAL PERSONNEL SERVICES 456,372$ 500,205$ 476,915$ 718,523$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 2,088$ 896$ 1,900$ 1,400$
61020 DUES/TRAINING/TRAVEL 2,675 3,975 3,450 3,725
61040 AUTOMOTIVE EXPENSES 18,826 17,359 15,385 15,165
61050 UTILITY SERVICES 11,757 13,219 11,500 12,000
61060 DATA PROCESSING - - 13,980 15,984
61080 REPAIRS AND MAINTENANCE 20,247 31,843 6,532 10,620
61090 BUILDING MATERIALS 247 130 300 300
61100 UNIFORMS 3,591 3,460 4,000 4,315
61130 ADVERTISING - - 5,600 500
61140 PROFESSIONAL EXPENSES 10,183 2,376 4,000 300
61190 SPECIAL DEPARTMENT SUPPLIES 284 607 425 300
61220 INSURANCE 15,709 92,817 10,206 9,527
61290 LEASE PURCHASE 24,607 24,607 20,120 20,120
85040 BAD DEBT EXPENSE 31,998 31,000 31,000 31,000
TOTAL OPERATING EXPENSES 142,212$ 222,289$ 128,398$ 125,256$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT -$ 34,550$ -$ -$
TOTAL CAPITAL OUTLAY -$ 34,550$ -$ -$
TOTAL UTILITIES ADMINISTRATION 598,584$ 757,044$ 605,313$ 843,779$
4260 UTILITIES ADMINISTRATION
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL Transfer Superintendent from 4270 133,658$
.25 Maintenance Worker III 15,197
61080 REPAIRS AND MAINTENANCE Paint Operations Facility (Shared)9,300$
UTILITIES AMINISTRATION
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 144 | Page
POSITION TITLE 2023 2024 2025 2026
Director of Public Services 0.5 0.5 0.5 0.5
Meter Reader Service Foreman 1 1 1 1
Meter Reader Service Technician 3 3 3 3
Public Utilities Secretary 1 1 0 0
Administrative Secretary 0 0 0.25 0.25
Public Services Admin Secretary 1 1 1 1
Maintenance Worker III 0 0 0 0.25
Utility Superintendent 0 0 0 1
TOTAL 6.5 6.5 5.75 7
UTILITIES ADMINISTRATION
PERSONNEL AUTHORIZATIONS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 145 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 405,016$ 429,076$ 494,114$ 453,961$
60320 OVERTIME 19,082 41,260 19,015 21,865
60330 FICA 30,600 35,964 39,255 36,401
60340 EMPLOYEE RETIREMENT 74,651 89,548 97,803 90,693
60350 HEALTH INSURANCE 73,469 67,486 85,500 90,000
60390 WORKERS COMPENSATION 10,945 12,104 12,934 11,795
TOTAL PERSONNEL SERVICES 613,763$ 675,438$ 748,621$ 704,715$
OPERATING EXPENSES
61020 DUES/TRAINING/TRAVEL 1,210$ 1,643$ 1,750$ 4,550$
61040 AUTOMOTIVE EXPENSES 48,109 48,881 36,644 37,410
61050 UTILITY SERVICES - - 5,175 5,175
61080 REPAIRS AND MAINTENANCE 31,871 35,713 18,665 23,475
61090 BUILDING MATERIALS 12,454 12,150 12,640 23,370
61100 UNIFORMS 5,073 5,046 7,350 8,000
61190 SPECIAL DEPARTMENT SUPPLIES 28,099 136 300 300
61220 INSURANCE 14,706 41,606 13,051 12,131
61290 LEASE PURCHASE 35,519 35,519 28,447 25,111
TOTAL OPERATING EXPENSES 177,041$ 180,694$ 124,022$ 139,522$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT -$ 133,768$ 210,885$ 60,547$
70200 MACHINERY/EQUIPMENT - 9,487 19,544 39,976
TOTAL CAPITAL OUTLAY -$ 143,255$ 230,429$ 100,523$
TOTAL WATER OPERATIONS & MAINTENANCE 790,804$ 999,387$ 1,103,072$ 944,760$
4270 WATER OPERATIONS & MAINTENANCE
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL Transfer Superintendent 10 4270 (133,658)$
Reclass Utility Tech to Supervisor 16,399
61090 BUILDING MATERIALS Stone/Soil Increase 10,730$
WATER OPERATIONS & MAINTENANCE
The Water Division is responsible for the distribution of potable water from the
water treatment plant to residential, commercial, and industrial customers
through a network of pipes. These pipes are maintained, repaired, and upgraded
regularly to provide a reliable supply of safe water and meet state regulatory
requirements.
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 146 | Page
POSITION TITLE 2023 2024 2025 2026
Utility Superintendent 1 1 1 0
Public Utilities Foreman 2 2 2 2
Heavy Equipment Operator I 2 2 2 2
Utility Technician 4 4 4 3
Utility Supervisor 0 0 0 1
TOTAL 9 9 9 8
WATER OPERATIONS & MAINTENANCE
PERSONNEL AUTHORIZATIONS
ACCOMPLISHMENTS
• Extended water main from Bradleyville Road to
Claypit Road providing water service to the new
sanitation transfer station.
• Received a compliant rating from the South
Carolina Department of Environmental Services
for performing system maintenance and
maintaining proper records and program manuals.
• Replaced 358’ water main on June Street.
• Replaced 426’ water main on Park Avenue.
• Flow and pressure tested water on the distribution
system.
OBJECTIVES
• Accuracy flow test 45 large meters to ensure compliance with AWWA
standards.
• Convert 1,773 manual read water meters to Automated Meter Reading.
• Maintain compliance with state and federal regulations.
• Paint, oil and grease 1,004 fire hydrants.
• Prioritize replacing and upgrading aging pipes and service lines to ensure
reliable service.
• Protect the integrity of the water supply by ensuring the water remains
safe to drink throughout the distribution system.
• Provide a well-equipped, and trained staff, and a safe, professional
working environment.
• Provide reliable, responsive, and courteous customer service.
• Replace 25 galvanized water service lines.
• Replace the altitude valve at Atomic Road storage tank.
• Respond to utility emergencies within 1 hour.
• Upgrade the master water meter at the water treatment plant.
• Update the water distribution system master plan.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 147 | Page
WATER PRODUCTION
The Water Production Division is responsible for the continuous treatment of
raw water to produce and distribute safe, regulatory compliant drinking water to
residential, commercial and industrial customers. The distribution system is
also responsible for maintaining an adequate water supply for emergencies and
firefighting.
Our team is committed to safeguarding the communities’ vitality through
continuous improvement, strict adherence to all water quality and safety
standards and responsible management of our vital water resources.
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 148 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 500,770$ 540,429$ 527,352$ 599,819$
60320 OVERTIME 31,029 31,015 26,850 30,420
60330 FICA 38,066 42,445 42,397 48,214
60340 EMPLOYEE RETIREMENT 95,165 109,007 105,631 120,123
60350 HEALTH INSURANCE 65,306 60,341 76,000 92,500
60390 WORKERS COMPENSATION 12,666 13,096 14,117 12,739
TOTAL PERSONNEL SERVICES 743,002$ 796,333$ 792,347$ 903,815$
OPERATING EXPENSES
61010 GENERAL SUPPLIES 899$ 7,540$ 1,600$ 1,660$
61020 DUES/TRAINING/TRAVEL 5,877 3,035 6,600 6,000
61040 AUTOMOTIVE EXPENSES 7,124 4,321 4,940 4,310
61050 UTILITY SERVICES 476,472 434,164 382,839 377,823
61080 REPAIRS AND MAINTENANCE 230,591 125,279 183,845 176,368
61090 BUILDING MATERIALS 687 6,593 200 200
61100 UNIFORMS 3,770 2,669 5,100 4,555
61130 ADVERTISING - - 1,600 1,600
61140 PROFESSIONAL EXPENSES 42,409 45,134 39,060 36,745
61150 ACSPA TREATMENT CHARGES 1,179 4,025 3,000 3,300
61190 SPECIAL DEPARTMENT SUPPLIES 269,078 318,547 326,256 310,154
61220 INSURANCE 58,483 88,355 116,078 105,151
61290 LEASE PURCHASE 51,581 30,147 3,898 -
TOTAL OPERATING EXPENSES 1,148,150$ 1,069,809$ 1,075,016$ 1,027,866$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT -$ 50,762$ 65,300$ -$
70200 MACHINERY/EQUIPMENT - - 36,450 271,000
TOTAL CAPITAL OUTLAY -$ 50,762$ 101,750$ 271,000$
TOTAL WATER PRODUCTION 1,891,152$ 1,916,904$ 1,969,113$ 2,202,681$
FY 2026 BUDGET HIGHLIGHTS
60000 PERSONNEL Environmental Systems Trainee 58,008$
.25 Maintenance Worker III 15,197
4280 WATER PRODUCTION
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 149 | Page
POSITION TITLE 2023 2024 2025 2026
Superintendent Water Production 1 1 1 1
Supervisor Water Production 1 1 1 1
Environmental System Operator IV 4 4 4 4
Environmental System Operator III 2 2 2 2
Environmental System Oper Trainee 0 0 0 1
Maintenance Worker III 0 0 0 0.25
TOTAL 8 8 8 9.25
WATER PRODUCTION
PERSONNEL AUTHORIZATIONS
ACCOMPLISHMENTS
• Completed annual Mosquito control spraying throughout the city.
• Installed new irrigation zone and sod along the riverfront Greeneway and
Boeckh Park
• Installed the new irrigation system and sod at Creighton Park.
• Planted 112 trees at various parks and subdivisions
• Renewal of Tree City USA Certification
• Transplanted 10 trees from Railroad Avenue and Esplanade Way to the
Riverfront Greeneway, Boeckh Park, and Brick Pond Park
OBJECTIVES
• Continue abatement of litter along roadway rights-of-ways
• Continue planting annual flowers at various landscape sites
• Continue to maintain an aesthetic appearance of the city’s landscape
• Plant additional trees in parks, streets, and facilities
• Provide a well-equipped, and trained staff, and a safe, professional working
environment
• Provide reliable, responsive, and courteous customer service
• Prune tree limbs as needed in various subdivisions
• Remove declined and hazardous trees from public property and rights-of-
ways
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 150 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
PERSONNEL SERVICES
60310 SALARIES/WAGES 504,856$ 572,696$ 592,949$ 598,955$
60320 OVERTIME 19,296 49,268 22,368 29,078
60330 FICA 38,237 47,630 47,072 48,044
60340 EMPLOYEE RETIREMENT 92,674 117,643 117,280 119,704
60350 HEALTH INSURANCE 89,796 82,969 104,500 110,000
60390 WORKERS COMPENSATION 13,273 14,729 15,803 52,556
TOTAL PERSONNEL SERVICES 758,132$ 884,935$ 899,972$ 958,337$
OPERATING EXPENSES
61020 DUES/TRAINING/TRAVEL 648$ 1,093$ 2,000$ 2,600$
61040 AUTOMOTIVE EXPENSES 39,441 38,676 38,780 34,504
61050 UTILITY SERVICES 94,643 84,765 84,616 89,275
61080 REPAIRS AND MAINTENANCE 137,045 83,394 96,980 146,000
61090 BUILDING MATERIALS 14,797 17,786 11,270 23,595
61100 UNIFORMS 6,353 7,256 7,550 7,390
61150 ACSPA TREATMENT CHARGES 3,944,990 4,635,688 5,548,240 6,120,146
61190 SPECIAL DEPARTMENT SUPPLIES 13,664 25,844 18,460 20,230
61220 INSURANCE 24,299 44,363 49,059 36,046
61290 LEASE PURCHASE 135,834 107,201 59,803 22,621
TOTAL OPERATING EXPENSES 4,411,714$ 5,046,066$ 5,916,758$ 6,502,407$
CAPITAL OUTLAY
70100 AUTOMOTIVE EQUIPMENT -$ 124,591$ 108,805$ -$
70200 MACHINERY/EQUIPMENT - 21,399 112,458 15,300
70700 BUILDINGS/FIXED EQUIPMENT - - - 118,086
TOTAL CAPITAL OUTLAY -$ 145,990$ 221,263$ 133,386$
TOTAL WASTEWATER OPERATIONS & MAINTENANCE 5,169,846$ 6,076,991$ 7,037,993$ 7,594,130$
4290 WASTEWATER OPERATIONS & MAINTENANCE
WASTEWATER OPERATIONS & MAINTENANCE
The Wastewater Division is responsible for collecting wastewater from
residential, commercial, and industrial customers through a pipe network that
conveys wastewater to the Aiken County Public Service Authority's Wastewater
Treatment Plant. Its core responsibilities include maintenance, repair, and
improvement of the system to ensure efficient, safe operation that protects public
health, the environment and meets state regulatory requirements.
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 151 | Page
FY 2026 BUDGET HIGHLIGHTS
61080 REPAIRS AND MAINTENANCE Pipe Cleaning Service 31,400$
Lift Station Wet Well Cleaning 17,400$
61090 BUILDING MATERIALS Stone/Soil Increase 13,340
61150 ACSPA TREATMENT CHARGES Aiken County Increase .33 per 1,000
Aiken County Increase of 6% on fixed costs
POSITION TITLE 2023 2024 2025 2026
Utility Supervisor Wastewater 1 1 1 1
Public Utilities Foreman 2 2 2 2
Utility Service Technician 3 3 3 3
Heavy Equipment Operator I 1 1 1 1
Utility Technician 4 4 4 4
TOTAL 11 11 11 11
WASTEWATER OPERATIONS & MAINTENANCE
PERSONNEL AUTHORIZATIONS
ACCOMPLISHMENTS
• Installed force main and lift station to provide wastewater service to the
new sanitation transfer station
• Placed Mims Branch Meter Station into service
• Completed installing a Cured-in-Place-Pipe liner that structurally renewed
28,049 feet of 15”, 18” and 21” interceptor pipeline, and replaced 80
manhole frames and covers
• Construction started to structurally renew 23,714 feet of 8” pipeline and
24 brick manholes in Crestlyn, Lynnhurst, and Summerfield Subdivisions
OBJECTIVES
• Clean, inspect and structurally renew 8,053 feet of 15" pipeline located in
the Industrial Park
• Continue cleaning and inspection of existing pipelines and manholes.
• Continue inspecting and maintaining 22 lift stations
• Locate and eliminate rainwater inflow and groundwater infiltration leaking
into pipe system to reduce treatment cost
• Install De-Ragger System to prevent pump clogs at Butler Mill Lift Station.
• Prioritize rehabilitating aging pipelines and manholes to ensure reliable
service
• Provide a well-equipped, and trained staff, and a safe, professional working
environment
• Provide reliable, responsive, and courteous customer service
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 152 | Page
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
80010 TRANSFER TO GENERAL FUND 859,159$ 931,868$ 970,972$ 986,418$
80090 2021 BOND ISSUE 1,761,346 1,395,888 1,382,176 1,382,395
80100 TRANSFER TO DEPRECIATION FUND 56,000 64,786 71,073 81,211
80110 TRANSFER TO CONTINGENT FUND 46,975 48,270 53,305 81,211
80120 TRANSFER TO CONT-FUND GROWTH 49,069 44,689 53,304 75,177
TOTAL OPERATING EXPENSES 2,772,549$ 2,485,501$ 2,530,830$ 2,606,412$
TOTAL NON-DEPARTMENTAL 2,772,549$ 2,485,501$ 2,530,830$ 2,606,412$
NON-DEPARTMENTAL
• Respond to utility emergencies within 1 hour
• Upgrade Carolina Springs lift station
• Update the wastewater system master plan
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 153 | Page
Water (6,900 gallons)21.49$
Wastewater (5,300 gallons)39.31
Sanitation Services 24.44
Stormwater 6.00
Total 91.24$
Monthly Bill CoNA
City of Aiken (City Average)102.11$ 91.24$
Breezy Hill Water (water/sewer)64.08 60.80
Edgefield County Water & Sewer (water/sewer)91.50 60.80
Burnetttown (water only)28.40 21.49
Jackson Water Authority (water/sewer)69.00 60.80
New Ellenton CPW (water only)41.10 21.49
Beech Island Rural Comm Water & Sewer (water/sewer)87.00 60.80
Valley Public Service Authority (water/sewer)60.61 60.80
2026 Budget
Utilities
Monthly Utility Bill Comparsions Between City
of North Augusta and Other Local Area Utility Systems
Based on 2025 Average Usage
Average Monthly Utility Charges for an Inside City Resident
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 154 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Miscellaneous 12,554$ 13,179$ -$ -$
Transfers 154,551 3,825,093 71,073 82,115
Total Revenues 167,105$ 3,838,272$ 71,073$ 82,115$
EXPENSES:
(by department)
Water Operations & Maintenance 167,420$ 177,284$ 248,125$ 178,800$
Water Production - 3,220,874 - -
Wastewater Operations & Maint 737,440
Total Expenses 167,420$ 4,135,598$ 248,125$ 178,800$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61190 SPECIAL DEPT SUPPLIES 166,574$ 180,380$ 248,125$ 178,800$
TOTAL OPERATING EXPENSES 166,574$ 180,380$ 248,125$ 178,800$
TOTAL WATER OPERATIONS & MAINTENANCE 166,574$ 180,380$ 248,125$ 178,800$
4270 WATER OPERATIONS & MAINTENANCE
DEPRECIATION FUND
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 155 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Miscellaneous 30,879$ 13,179$ -$ -$
Transfers 96,044 3,825,093 106,609 158,130
Total Revenues 126,923$ 3,838,272$ 106,609$ 158,130$
EXPENSES:
(by department)
Water Operations & Maintenance 3,062$ 10,347$ 21,630$ 34,000$
Wastewater Operations & Maint - 54,444 10,000 -
Total Expenses 3,062$ 64,791$ 31,630$ 34,000$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61190 SPECIAL DEPT SUPPLIES 3,062$ 10,393$ 21,630$ 24,000$
TOTAL OPERATING EXPENSES 3,062$ 10,393$ 21,630$ 24,000$
CAPITAL OUTLAY
70700 BUILDINGS/FIXED EQUIPMENT -$ -$ -$ 10,000$
TOTAL CAPITAL OUTLAY -$ -$ -$ 10,000$
TOTAL WATER OPERATIONS & MAINTENANCE 3,062$ 10,393$ 21,630$ 24,000$
4270 WATER OPERATIONS & MAINTENANCE
CONTINGENT FUND
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
DEPARTMENTAL EXPENSE DETAIL
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Utilities Fund 156 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Edgefield County W&S 23,515$ 23,515$ -$ -$
Miscellaneous 322,088 344,227 - -
Total Revenues 345,603$ 367,742$ -$ -$
EXPENSES:
(by department)
Wastewater Operations & Maint - - 486,000 241,000
Total Expenses -$ -$ 486,000$ 241,000$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
CAPITAL OUTLAY
70700 BUILDINGS/FIXED EQUIPMENT -$ -$ 486,000$ 241,000$
TOTAL CAPITAL OUTLAY -$ -$ 486,000$ 241,000$
TOTAL WASTEWATER OPERATIONS & MAINT -$ -$ 486,000$ 241,000$
4290 WASTEWATER OPERATIONS & MAINTENANCE
UTILITY CONSTRUCTION FUND
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
DEPARTMENTAL EXPENSE DETAIL
NON-MAJOR
ENTERPRISE
FUNDS
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Non-Major Enterprise Funds 157 | Page
REVENUES:2023 2024 2025 2026
(by source)Actual Actual Budget Budget
Miscellaneous 27,377 27,877 - -
Total Revenues 27,377$ 27,877$ -$ -$
EXPENSES:
(by department)
Community Promotions 22,000$ 24,000$ 24,000$ 24,000$
Total Expenses 22,000$ 24,000$ 24,000$ 24,000$
ACTUAL ACTUAL BUDGET BUDGET
2023 2024 2025 2026
OPERATING EXPENSES
61140 PROFESSIONAL SERVICES 22,000$ 24,000$ 24,000$ 24,000$
TOTAL OPERATING EXPENSES 22,000$ 24,000$ 24,000$ 24,000$
TOTAL COMMUNITY DEVELOPMENT 22,000$ 24,000$ 24,000$ 24,000$
4058 COMMUNITY DEVELOPMENT
SAVANNAH RIVER BLUFF LOCK & DAM FUND
This fund is used to account for operations of the Savannah River Lock and Dam.
SUMMARY SCHEDULE OF REVENUES & EXPENSES
For Fiscal Years 2023-2026
DEPARTMENTAL EXPENSE DETAIL
APPENDIX
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Fee Schedule 2026 158 | Page
PARKS, RECREATION, AND TOURISM
In City Out of City Senior
Activities Center Annual Individual $100.00 Individual $175.00 Individual $60.00
Family $250.00 Family $500.00 Outside $120.00 Activities Center Partial Quart Semi Quart Semi Quart Semi
Payments Individual $45 $70 Individual $75 $115 Individual $25 $40
Family $105 $170 Family $175 $275 Family N/A N/A
Recreation Programs W/Mem. $70.00 W/Mem. $90.00 W/O Mem. $75.00 W/O Mem. $95.00 Community Center Room Rental Fee Large Room $2000.00 Fri, Sat – 10 Hr. Large Room $1500.00 Mon – Thurs – 10 Hr.
Large Room $170.00
Medium Room $300.00 8 Hr. - $50 per additional hour
Medium Room $200.00 4 Hr. - $50 per additional hour
Full Center 2500.00 10 Hr.
Full Center Holiday Rate $3500.00 10 Hr.
Municipal Center Room Rental Fee
Palmetto Terrace $3500 Saturday – 10 Hr.
Palmetto Terrace Holiday $4500 10 Hr. Palmetto Terrace $1500 Mon. – Fri. – 4 Hr. After 5pm
Recreation Fees Sport Type Fee Fee
Volleyball Resident’s Fee $75.00
Volleyball Non-Resident’s Fee $95.00
Volleyball League sponsor $500.00
Soccer Resident’s Fee $75.00 Soccer Non-Resident’s Fee $95.00 Soccer Team sponsor $300.00
Soccer League sponsor $800.00
Basketball Resident’s Fee $75.00
Basketball Non-Resident’s Fee $95.00
Basketball Team sponsor $300.00
Basketball League Sponsor $600.00
Basketball Basketball Camp $100.00
Softball Spring Adult Team $600.00
Softball Fall Adult Team $600.00 Softball Girl’s Resident $75.00 Softball Girl’s Non-Resident $95.00
Softball Girls Sponsor Team Fee $300.00
Softball Girls Sponsor League Fee $1,000.00
Softball Allstar Players Fee $40.00
Softball Softball Camp $50.00
Football Resident’s Fee $75.00
Football Non-Resident’s Fee $95.00
Football Football Camp $60.00
Football – Cheerleading Resident’s Fee $75.00 Football – Cheerleading Non-Resident’s Fee $95.00 Football – Cheerleading Cheerleading Camp $100.00
Baseball Resident’s Fee $75.00
Baseball Non-Resident’s Fee $95.00
Baseball Team Sponsor $300.00
Baseball League Sponsor $1,000.00
Baseball Allstar Fee $40.00
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Fee Schedule 2026 159 | Page
SANITATION CHARGES In City Out of City
Residential Roll Carts Monthly $24.44 Monthly $34.41
2nd Can or yard waste can Monthly $6.11 Monthly $8.60
Electronics Disposal Fee Per Item 25.00 Per Item 25.00 Commercial Roll Carts 100 Gal. $24.44 100 Gal. $34.41
Commercial Bulk Cont. Base + /cu.yd. Base + /cu.yd.
2 cu. yd. $51.64 $3.26 $51.64 $4.61
3 cu. yd. $54.05 $3.26 $54.05 $4.61
4 cu.yd. $56.44 $3.26 $56.44 $4.61
6 cu. yd. $61.73 $3.26 $61.73 $4.61
8 cu. yd. $67.54 $3.26 $67.54 $4.61
WASTEWATER SERVICE CHARGES
In City Out of City
Base + Per 1,000 Gal. Base + Per 1,000 Gal. Monthly Charges $11.22 $5.30 $14.75 $5.96 Add. Usage (Over 15,000,000 Gallons) 3.58 3.58 WATER SERVICE CHARGES In City Out of City
Minimum Monthly Charges Minimum Min. Usage Minimum Min. Usage
5/8" x 3/4" $13.88 3,000 $27.76 3,000
1" $19.39 6,000 $38.68 6,000
1 1/2" $24.55 9,000 $48.89 9,000
2" $34.98 15,000 $69.56 15,000
3" $50.79 24,000 $100.85 24,000
4" $61.32 30,000 $121.72 30,000
6" $166.75 90,000 $330.49 90,000 8" $291.12 180,000 $576.47 180,000 Usage Above Minimum Charge/1,000 Over Minimum Charge /1,000 Over Minimum Next 10,000 $1.95 $3.90
Next 27,000 $1.90 $3.80
Next 160,000 $1.85 $3.70
All Additional $1.75 $3.50
FIRE PROTECTION
Outside Fire Protection Service Water Service Customer Contract customer
$8.33 Per Month $100.00 Per Year
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Fee Schedule 2026 160 | Page
PUBLIC SAFETY
Offense Minimum Fine Maximum Fine
Driving Under the Influence Refusal $992.00
Less Than .10 $1017.00
.10 - .16 $1224.50
.16 or greater $2262.00
Driving Under Suspension 1st offense $647.50 2nd offense $1270.00 3rd Offense … .$2100.00 Leaving the Scene of Accident $440.00
Operating Uninsured Vehicle $440.00
Reckless Driving $440.00
Speeding $76.75 $440.00
Violation Child Restraint Law $128.75
Violation Seatbelt Law $25.00 $50.00
No Driver's License/No License in Possession $232.50
Driving Left of Center $232.50
Driving Without Lights $76.75 Parking in Handicap Zone $128.75 $232.50 Spilling Load $232.50
Expired or No Vehicle License $128.75
Improper Passing $128.75
Changing Lanes Unlawfully $128.75
Following Too Closely $128.75
Driving Unsafe Vehicle $128.75
Disregarding Traffic Sign/Signal $128.75
Muffler Violation $128.75
Pedestrian Drunk in Roadway $128.75 $232.50 Failure to Surrender Suspended. License Plates $232.50 Fail to Transfer Ownership $128.75
Violation Window Tint Law $440.00
Disorderly Conduct $257.50
Indecent Exposure $153.75 $ 465.00
Assault & Battery 3rd degree $568.75 $1087.50
Transporting Legal Liquor Unlawfully $257.50
Public Drunk $153.75 $465.00
Carrying Concealed Weapon $257.50 $465.00
Receiving Stolen Goods $568.75 $2125.00 Shoplifting ($2000 or less) $568.75 $2125.00 Open Container $257.50
Minor In Possession of Beer $257.50 $465.00
Minor in Possession of Liquor $257.50 $465.00
Tampering With Water Meter $257.50 $1087.50
Public Consumption $257.50 $257.50
Dog as Nuisance / Dog At Large $153.75 $257.50
Cruelty to Animals $257.50 $1087.50
Discharging Firearms $257.50 $1087.50
Simple Larceny $568.75 $2125.00 Pointing & Presenting a Firearm $257.50 $1087.50 Trespassing $257.50 $465.00
Resisting Arrest $257.50 $1087.50
Malicious Injury to Property $568.75 $2125.00
Failure to Appear $128.75 $440.00
Disobedience to Police Officer $257.50
Purchase of Beer One Who Cannot Buy $465.00 $672.50
Sale of Beer on Sunday $257.50
Destruction of City Property $257.50 $1087.50
Simple Possession of Marijuana $407.50 $615.00 Littering/Illegal Dumping of Trash $465.00 $672.50
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Fee Schedule 2026 161 | Page
PUBLIC SAFETY
Offense Minimum Fine Maximum Fine
Keeping Vicious Dog $257.50 $1087.50 Careless Driving $128.75 $232.50
Criminal Domestic Violence $2125.00 $5237.50
Driving Through Private Property $128.75
Supplying Minors W/Cigarettes $465.00
Transfer Beer to Minor $465.00 $672.50
Unl. Possession of C/Substance on Lodging Establ. $1087.50
Minor in Possession of Tobacco Product $101.88
BUILDING PERMIT FEES
Total Valuation Fee for each additional $1,000 add
$1,000 and Less $25.00
$1,001 - $50,000 $25.00 For First $1,000 $6.00
$50,001 - $100,000 $319.00 For First $50,000 $5.00
$100,001 - $500,000 $569.00 For First $100,000 $4.00 $500,001 - $1,000,000 $2,169.00 For First $500,000 $3.00 Over $1,000,000 $3,669.00 for First $1,000,000 $2.00
Demolition Fee 0 to 100,000 cu ft $50.00
Demolition Fee 100,00 cu ft and over $0.50 per 1,000 cu ft
Moving Fee for any building or structure $100.00
Swimming Pool Per valuation above
Plan Review for Commercial ½ the Building Permit Fee Penalty (Work started without permit) Two times regular permit fee Reinspection $50.00
ELECTRIC PERMIT FEES
New Residential $50.00 New Commercial $100.00 Temporary Pole $25.00
Commercial and Residential Additions/Alterations Per valuation above
Electric Meter Set $25.00
Swimming Pool Electrical $50.00
PLUMBING PERMIT FEES
New Residential $50.00
New Commercial $100.00 Commercial and Residential Additions/Alterations Per valuation above Lawn Sprinkler $25.00 GAS PERMIT FEES
New Residential $50.00 New Commercial $100.00 Commercial and Residential Additions/Alterations Per valuation above Gas Meter Set $25.00
MECHANICAL PERMIT FEES
New Residential $50.00 New Commercial $100.00 Commercial and Residential Additions/Alterations Per valuation above
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Fee Schedule 2026 162 | Page
FIRE PERMIT FEES
Fire Sprinkler Per Valuation Above Fire Alarm Per Valuation Above SWIMMING POOL PERMIT FEES
Commercial and Residential Per Valuation Above GRADING PERMIT FEES
Commercial and Residential Per Valuation Above
PLANNING AND DEVELOPMENT
Established pursuant to Section 5.1.8 of the North Augusta Development Code Building permit fees are separate and are paid after development approval, upon building permit application. APPLICATIONS FOR DEVELOPMENT APPROVAL
Fee Certificate of Zoning Compliance – Basic $10.00 Certificate of Zoning Compliance – Research/Inspections Required $50.00 Sign Zoning Review $50.00
Pre-Application Conference No Fee
Sketch Plan Review (Planning Commission) $100.00
Site Plan – Single Family Residential and Duplex No Fee
Site Plan – Minor $125.00 per acre or portion thereof, Min. $100.00 – Max. $1,500.00 Site Plan – Major $175.00 per acre or portion thereof, Min. $150.00 – Max. $2,500.00
Major Subdivision (Preliminary Plat) $175.00 per acre or portion thereof, Min. $150.00 – Max. $2,500.00
Final Subdivision Plat – Minor $50.00+$25 per page recording fee Final Subdivision Plat – Major (includes Deed of Dedication review/processing) $500.00+$25 per page recording fee
Performance Guarantee Processing Fee $50.00
Maintenance Guarantee Processing Fee $50.00
PD – General Development Plan $1,500.00 for 1st 10 acres – Max. $2,500.00
Minor Waivers to Development Standards $50.00 per waiver requested
Temporary Conditional Uses (fairs, outdoor events, Christmas Tree lots, etc.) $50.00
Communications Tower or Antenna $1,500.00
Renewal of a Development Approval 50% of applicable fee
Annexation (Planning Commission review, when required) No Fee
Right of Way Abandonment $100.00
Right of Way Naming $100.00
Special Review or Analysis (traffic, environmental, market, etc.) Actual Cost Estimate
Landscape Re-inspection Fee (residential or commercial) $20.00 Re-review Fee After 3rd Review (all plans) 25% of original fee Penalty for beginning work without a permit Double fee Stormwater Management Permit $100 per disturbed acre, Min. $100– Max. $2,000
National Pollutant Discharge Elimination System Permit (NPDES) – 1 acre or more $125.00 – Payable to SCDHEC
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Fee Schedule 2026 163 | Page
REZONING AND APPEALS APPLICATIONS
Zoning Verification Letter $10.00
Text Amendment $250.00
Rezoning (Map Amendment) $250.00
Rezoning (Conditional) $250.00
Board of Zoning Appeals – Variance $250.00
Special Exception $250.00 Appeal from Administrative Decision $250.00 Waiver for Major Error (BZA) $250.00 Subdivision Street Name Signage $225.00/pole
PUBLICATIONS, MAPS, DATA AND PHOTOCOPIES
North Augusta Development Code on CD (PDF Format) $10.00 Comprehensive Plan on CD – (PDF Format) $10.00
Zoning Map $30.00
Blueline Copy $5.00 per sheet
Photocopies (up to 11 x 17) $0.25 per page
GIS SERVICE CHARGES
Maps and Prints (per sheet) Existing Records Special Order
Size E (34 x 44) $50.00 $50.00
Size D (22 x 34) $40.00 $40.00 Size C (17 x 22) $30.00 $30.00 Smaller than Size C (11 x 17 and smaller) $25.00 $25.00
Topography (Digital CAD, 2 ft. contours)
Individual Tiles (2,500 ft. x 2,500 ft.) $100.00
Entire Coverage (approx. 50 sq. mi.) $2,000.00
STORMWATER MANAGEMENT SERVICE CHARGES
Fee
Equivalent Residential Unit (ERU) $6.00 per month
Single-Family Residential Property 1.00 ERU Multi-Family Residential Property .75 ERU Non-Residential Property Based on impervious service formula Stormwater Management Permit Fee $100 per disturbed acre (2,000 max.) plus $125 NPDES fee
ENGINEERING DEPARTMENT CHARGES
Fee
Wastewater Construction Permit (Delegated Review) 1,000 feet or less $25* 1,001 feet through 9,999 $125*
10,000 feet or more (or pump station(s) included) $275* Water Supply Construction permit (Delegated Review)
1,000 feet or less $75*
1,001 feet through 9,999 $325*
10,000 feet or more (or pump station(s) included) $525*
Street Name Signs $300/pole
*Plus $75 payable to SCDHEC
FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA
Fee Schedule 2026 164 | Page
CUSTOM STREET LIGHT CHARGES
Fee
Residential Customer located within a subdivision of the City served by decorative street lights – Custom Street Light Charge $2.30 per month
BILLNG ACCOUNT CHARGES
Fee
On-line Utility and Tax Payment Convenience Fee Charge $3.00 per transaction
In Lobby Convenience Fee Charge 3% per transaction total
Returned Check/ACH Fee $30.00
Deposits for Utility Set Up $30.00 (owner)/$80.00 (renter)
Deposits for Multi-Unit $55 per unit
Activation Fee $30.00
Hydrant Meter Deposit $250.00 Meter Set Fee See Utility Tap Fees Late Fee $10.00
Service Fee $30.00
After Hours Restore Fee $60.00
Meter Tamper Fee $120
UTILITY TAP FEES
Inside City Outside City
Water Meter Only (Existing Service Line)
Size 3/4 inch $500.00 $1000.00
Size 1 inch $625.00 $1250.00 Size 2 inch $1400.00 $2800.00 Size 3 inch $2625.00 $5250.00
Size 4 inch $3775.00 $7550.00
* Includes backflow devise for 3/4" and 1" meters. Developer/builder is responsible for the purchase and installation of backflow devises larger than 1".
Inside City Outside City
Water Meter & Service Line
Size 3/4 inch $1300.00 $2600.00
Size 1 inch $1625.00 $3250.00 * Includes service line, meter box and backflow devise. Water meter and service lines larger than 1" will be estimated by the Utility Division.
Inside City Outside City
Wastewater Service Connection $650.00 $1300.00 * Additional fees will be charged for service connections that involve the removal of pavement, concrete sidewalks, road bores, and the restoration of right of way.