Link

Social

Embed

Disable autoplay on embedded content?

Download

Download
Download Transcript

[00:00:03]

IF ANYBODY WILL TAKE THEIR PLEASE I APPRECIATE IT I'D LIKE TO CALL THIS TOWN COUNCIL

[1. Call to Order]

MEETING OF JANUARY 16, 2024 TO WONDER IF YOU WILL JOIN IN STARTING FROM THE SCENE THE PLEDGE OF ALLEGIANCE WAS ELEVATED TO THE FLAG OF THE UNITED STATES OF AMERICA AND TO THE REPUBLIC STANDS ONE NATION UNDER GOD, INDIVISIBLE WITH LIBERTY AND JUSTICE FOR ALL.

YOU'LL CONTINUE STANDING WHILE RABBI BLUM COMES UP AND GIVES THE IMPLICATION ETERNAL SOURCE OF GOOD. WE STAND BEFORE YOU THIS DAY AND CALL UPON TO BE IN THE PRESENCE IN OUR PRESENCE. BLESS US IN ALL THE CONSTITUTED LEADERS OF THIS TOWN COUNCIL AND THE PROFESSION AND STAFF WHO PARTNER WITH THEM TO PROVIDE OUR COMMUNITY LEADERSHIP TO SUPPORT AND MAINTAIN THE VALUES AND THE POLICIES WHICH COMPRISE A STRONG, VIBRANT AND SERVICE ORIENTED ETHOS THE CITIZENS OF OUR COMMUNITY WE ASK FOR YOUR BLESSINGS AS WE INAUGURATE 2024 WITH THE HOPE THAT THE HARVEST OF OUR WORK WILL DELIVER TO US THE FRUIT OF OUR LABOR IN THE UPCOMING YEAR WE APPEAL TO YOU TO POUR OUT YOUR SPIRIT UPON THE MAYOR OF OUR TOWN AND THE TOWN COUNCIL AND MAY THEY GOVERN JUSTLY, BE RESPECTFUL TO EACH OTHER AND TO THE CITIZENRY OF HILTON HEAD WE BESEECH YOU ETERNAL ONE TO IMBUE US WITH A HEARTFELT RESPECT FOR THE TAPESTRY OF INTERWOVEN CULTURES OF PEOPLE AND FAITH TRADITIONS WHICH COMPRISE HILTON HEAD'S DIVERSITY AND ITS CREATIVE ENERGY TO MAKE OUR TOWN A BLESSING TO THE STATE OF SOUTH CAROLINA AND TO THE NATION MAKE YOUR LOVING PRESENCE OVER THIS ISLAND BE A CONSTANT REMINDER THAT OUR EFFORTS IN GOVERNMENT MUST ALWAYS PROTECT THE SANCTUARY OF THE ENVIRONMENT WHICH IS THE CORNERSTONE OF OUR LIFE AND WAY OF LIFE. SO MAY BE YOUR WILL. I HOPE EVERYONE WILL JOIN ME AS WE SAY AMEN AND YOU RABBI KNOW DO WE HAVE ANY CHANGES TO AGENDA TODAY?

[4. Adoption of the Agenda]

WE DO NOT HAVE A MOTION TO APPROVE THE AGENDA AS WRITTEN. SOME OF YOU GOT A SECOND.

[5. Approval of the Minutes]

ALL THOSE IN FAVOR PLEASE SIGNIFY BY RAISING YOUR HAND SO MOVE NEXT WE HAVE APPROVAL OF THE MINUTES FROM THE THIRD 2023 MEETING TO HAVE A MOTION FOR APPROVAL ADOPTION AS WRITTEN BY THE FIRST AND SECOND. ALL THOSE IN FAVOR PLEASE SIGNIFY BY RAISING A YOU LISTEN TO THE VIDEO BUT I WOULD USUALLY ABSTAIN IF NOT WE'RE

[6. Presentations and Recognitions]

NOT HERE OKAY ELSEWHERE ALL RIGHT THANK YOU. REPORT TO THE TOWN MANAGER.

AYE, SIR. GOOD AFTERNOON. OUR COUNCIL OF THE PUBLIC A COUPLE OF THINGS JUST SOME SOME VARIOUS ITEMS I'M SURE YOU'VE ALL HEARD BUT I THINK IT'S IMPORTANT THAT WE JUST SLOW DOWN, UNDERSTAND SOME THAT WE'RE MAKING HERE INTERNALLY AS A STAFF SO WE'VE ANNOUNCED A CHIEF HOUSING OFFICER QUINCY WHITE WE'VE ANNOUNCED AND HIRED ALSO A CHIEF ENVIRONMENTAL OFFICER AND T.J. JETT. AND SO THOSE WERE TWO KEY POSITIONS THAT WE HAVE BEEN RECRUITING AND SEEKING TO FILL FOR A PERIOD OF TIME SO CONGRATS THOSE FOLKS THAT QUINCY AND TO T.J. AND ALSO CONGRATS US AND THIS TEAM FOR BRINGING SUCH GREAT PROFESSIONALS ON BOARD WE ARE UNDER CONTRACT WITH OUR LAND MANAGEMENT I KNOW THAT THAT HAS BEEN A HEAVY TOPIC AND A BIG ONE AT PUBLIC PLANNING COMMITTEE. WELL AS IN THE COMMUNITY SANDRA BLANK ON THE COMPANY BUT I KNOW THAT YOU'VE MADE A GREAT PRESENTATION AND AN INTRODUCTION AT THE RECENT PUBLIC PLANNING COMMITTEE NAME THE COMPANY CODE STUDIO STUDIO AND MAYBE THEY CAN HELP WITH OUR MICROPHONES AND THEN WE ARE DAYS AWAY FROM HAVING A RESILIENCE PLAN UNDER CONTRACT SO WE'VE BEEN NEGOTIATING ALAMO CONTRACT THE SCOPE OF WORK, THE COST AND THE TIMING AND WE ARE GETTING VERY CLOSE TO ANNOUNCING RESILIENCE PLAN CONTRACTOR STAFF PARTICIPATE IN I KNOW MEMBERS OF OUR COMMUNITY HAVE AS WELL BUT THE MLK JR WALK WE ALL PARTICIPATED IN YESTERDAY AND I JUST WANT SAY A BIG THANK YOU TO GALEN BUT ALSO TO EVERYBODY INVOLVED.

SO AND LASTLY I AM GETTING VERY CLOSE I BELIEVE TO SOLIDIFYING A FINANCE DIRECTOR AND WE'VE INTERVIEWED THE POSITIONS REMAINED OPEN FOR TIME AND I HAVE HAD WITH WITH JOSH AND JEFF SEVERAL INTERVIEWS AND WE BELIEVE WE ARE DOWN TO A FINALIST CANDIDATE THAT WE ARE

[00:05:03]

TALKING WITH NEXT WEEK. SO STAY TUNED AND THANK YOU. THAT CONCLUDES MY REPORT.

THANK YOU. PROCLAMATION RECOGNIZING CAN SECOND HELPINGS SO I GUESS I CAN HELP YOU TO COME UP. THAT WOULD BE WONDERFUL IN A LITTLE NOTE ABOUT ABOUT SECOND HELPINGS 30 YEARS AGO IT WAS ON UNITED WHALES AND THE ALLOCATIONS COMMITTEE FOR HUNGER AND COUNTY. I HAD ABSOLUTELY NO IDEA THE AMOUNT OF FOOD THAT WAS DISTRIBUTED THROUGHOUT THE COUNTY MILLIONS OF POUNDS THAT WERE DISTRIBUTED EACH YEAR PERSON. WHAT THAT TAUGHT ME WAS SO THAT HILTON HEAD ISLAND COMMENDATION HONORING SECOND HELPINGS WHEREAS OVER 20,000 RESIDENTS OF BEAUFORT, JASPER AND HAMPTON COUNTIES CANNOT AFFORD ALL THE FOOD THAT THEY NEED AND SUFFER FOOD INSECURITY.

AND. WHEREAS SECOND HELPINGS IS THE ONLY NON FOOD RESCUE ORGANIZATION STRIVING TO ELIMINATE HUNGER IN THIS AREA AND PROVIDE FOOD FREE OF CHARGE FOR OUR NEIGHBORS IN NEED. AND. WHEREAS, THIS ORGANIZATION WAS STARTED ON HILTON HEAD ISLAND 1991 BY RESIDENTS WHO WERE CONCERNED WITH FEEDING THE HUNGRY. AND. WHEREAS, 158 RESIDENTS OF HILTON HEAD ISLAND AND 459 THROUGHOUT THE AREA VOLUNTEERED WITH SECOND HELPINGS EACH YEAR AND. WHEREAS LOCAL LOCAL GROCERY STORES AND OTHER OUTLETS VOLUNTARILY DONATE FOOD FOR RESCUE INSTEAD OF FILLING OUR LANDFILLS WITH FOOD THAT IS FOR CONSUMPTION. AND. WHEREAS THE COMMUNITY SUPPORTS SECOND HELPINGS THROUGH GRANTS, FOOD DRIVES, DIRECT DONATIONS IN OTHER WAYS AND.

WHEREAS, SECOND HELPINGS PROVIDES RESCUE AND SUPPLEMENTAL FOOD TO EIGHT FOOD PANTRIES, SOUP KITCHENS AND FAMILY PROGRAMS IN HILTON HEAD ISLAND AND 54 THROUGHOUT THE AREA. AND. WHEREAS, THIS ORGANIZATION HAS RECENTLY RESCUED ITS #50 MILLION OF FOOD THAT IS DISTRIBUTED FREE OUR NEIGHBORS IN NEED NOW THEREFORE I ELEANOR PERRY MAYOR OF TOWN OF HILTON HEAD ISLAND, SOUTH CAROLINA DO HEREBY COMMENCE SECOND HELPINGS RESCUING ITS #650 MILLION OF FOOD FOR THE RESIDENTS OF OUR COMMUNITY AND TESTIMONY OF HAD BEGUN TO SET MY HEAD AND CALLS TO SEAL THE TOWN OF HILTON HEAD ISLAND TO THE EFFECTS THE 16TH DAY OF JANUARY OF OUR LORD 2024 CONGRATULATIONS I HOW MANY TIMES HAVE YOU MADE UP FOR MY THAT WE'LL MOVE ON TO NATALIE HARVEY WHO WILL GIVE US A PRESENTATION AN UPDATE ON CULTURAL.

GOOD AFTERNOON THERE COUNCIL MANAGER ORLANDO THANK YOU FOR THE OPPORTUNITY TO SHARE INFORMATION ABOUT THE OFFICE OF CULTURAL AFFAIRS. IT'S BEEN A LONG SIX ALMOST SEVEN MONTHS SINCE I PRESENTED A LOT OF THINGS HAVE HAPPENED SO I JUST WANTED TO SHARE A FEW THOSE WITH YOU AS I WORK THROUGH THE STRATEGIC PLAN OF THE CULTURAL AFFAIRS OFFICE THESE ARE SOME OF THE HIGHLIGHTS OF THE ACTIVITIES THAT THE OFFICE TAKES CARE OF ON A DAY TO DAY BASIS AS WELL AS SEASONALLY WE CONTINUE TO IMPLEMENT THE STRATEGIC PLAN THROUGH PROMOTING OUR ART, CULTURE AND HISTORY, INCREASING ACCESS TO HISTORICAL, CULTURAL AND ARTISTIC EXPERIENCES, PUBLIC ART PROJECTS ARE VERY VISIBLE IN THE COMMUNITY OUTREACH AS WELL AS COMMUNITY ORIENTED PROGRAMS AND OUR VERY WELL KNOWN PARADE CRESCENDO THESE ARE A FEW HIGHLIGHTS AND SOME OF THE MARKETING THIS YEAR WERE FORTUNATE ENOUGH TO HAVE A COVER OF UPTOWN MAGAZINE AS WELL AS TO SOME GREAT PUBLICITY ONLINE AS WELL AS THE CULTURE TO OUR NEWSLETTER WHICH GOES TO 5000 RECIPIENTS EACH ISSUE THERE WERE 25 SENT OUT IN 23 THERE WERE ABOUT 9000 FOLLOWERS ON FACEBOOK UP 31% THIS YEAR VERSUS LAST YEAR.

SO WE'RE MAKING A LOT OF PROGRESS DIGITALLY. I ALSO I WORK WITH OUR LOCAL MEDIA AND OUT-OF-HOME MEDIA WHEN THEY'RE LOOKING FOR INFORMATION OR SOCIAL MEDIA AND INFORMATION ABOUT THE DEPTH AND BREADTH OF OUR CULTURE, HISTORY AND ART HERE.

HILTON HEAD AND RECENTLY WE HAVE ADDED PART TIME STAFF PERSON ROBIN SWIFT IS HERE

[00:10:03]

TODAY SHE OUT ACTIVELY GREETING OUR VISITORS AND THE COMMUNITY HITTING THE GROUND RUNNING THE WEEK OF THE LANTERN PARADE AND SHARE A LOT OF INFORMATION ABOUT THE CALENDAR OF EVENTS WITH OUR VISITORS. IT'S BEEN REALLY HELPFUL. WE HAD THE MAHARAJAH FLAMENCO TRIO PERFORM OUR CRESCENDO KICKOFF AND THE BEST PART ABOUT THIS WAS THE NEXT DAY THEY TO BOYS AND GIRLS CLUB FOR A FREE WORKSHOP WITH THEIR STUDENTS. WE'VE HAD 10 TO 12 EXHIBITS AT THE REC CENTER SEVERAL EXHIBITS HERE TOWN HALL AND I EXPECT THAT WITH OUR ARTS COUNCIL WE'LL HAVE 20 EXHIBITIONS AT THE ISLAND REC CENTER THIS YEAR WE ALSO INSTALLED THE VERY POPULAR PIANO AT THE PARK SHELTER COVE ASSISTED WITH THE POETRY TRAIL AS WELL AS MAJOR MAKING WORKSHOPS, MATERIALS AND SUPPORT MANY OF OUR CLUBS, SCHOOLS AND NOT FOR PROFIT.

PUBLIC ART IS VISIBLE AROUND TOWN AND I'M PLEASED TO SAY THAT THE SCULPTURE TRAIL THAT WE ALL CELEBRATED LAST YEAR IS BECOMING ONE OF THE MOST POPULAR PLACES ON THE ISLANDS FOR PEOPLE TO ENJOY SOME OUR PUBLIC ART OFFERINGS AS WELL AS OUR NATURAL BEAUTY.

IT WAS JUST RECENTLY I FEATURED IN A CONDÉ NAST VIDEO WITH DCP AND IT'S SOMETHING THAT THEY ALSO FEATURED IN THEIR VACATION PLANNER ON A TEMPORARY BASIS THAT SCULPTURE TRAIL WILL BE REPLACED IN AUGUST OR EARLY SEPTEMBER SO STAY TUNED AND WE'RE MOST EXCITED THAT THE CAROLINA PARAKEET IS FINALLY HERE ON THAT ISLAND FOR GOOD. IT WAS INSTALLED AT THE END OF OCTOBER. IT'S CURRENTLY AT THE LOWCOUNTRY CELEBRATION PARK AND IS THERE FOR ALL TO SEE AS THEY TRAVEL BY, BIKE OR ON FOOT OR EVEN DOWN AVENUE.

THE POETRY TRAIL WAS A NEW PROJECT THIS YEAR WHICH IS FEATURES IN THE CULTURAL TRAIL AS WELL AS ONLINE WITH 26 SITES AND BUSINESSES ARE NOT FOR PROFIT AND SCULPTURES BEING FEATURED IN IT AND LONG AWAITED THREE PANEL KIOSK IS EXPECTED TO BE INSTALLED AT THE ROW AND SAILINGS CENTER. I HESITATE TO GIVE A DATE IN PUBLIC BUT WE ARE GETTING CLOSER EVERY DAY. IT TRACES THE HISTORY THE HILTON HEAD ISLAND FISHING COOPERATIVE, THE EFFORTS TO KEEP THE ICE OUT OF OUR ENVIRONMENT AND THE OF OUR REGION AND IT WILL FEATURE A 15 FOOT MURAL THAT HONORS THE CAPTAIN DAVE SHRIMP TRAWLER THAT TRAVELED TO WASHINGTON D.C. SO LOOK FOR AN INVITATION TO A RIBBON CUTTING VERY SOON THE CRESCENDO EVENTS THIS YEAR WERE A HUGE SUCCESS WE HAD OVER 100 EVENTS LISTED IN OUR OFFICIAL CALENDAR SEVERAL EVENTS THAT WERE ADDED AFTER WE WENT TO PRINT THESE RANGED IN SMALL SCALE POETRY READINGS TO PARK FILLING CONCERTS AS WELL AS SEVERAL EVENTS SPONSORED SPECIFICALLY BY THE OCA, THE FAMILY PROGRAMS AND MARKET ORIGINAL SONGWRITER SERIES AT THE PARK POETRY CRAWL AND READINGS AND OUR KICKOFF CELEBRATION AT SHELTER COVE THE LANTERN PARADE WAS A RESOUNDING SUCCESS AND WE HAVE HAD SEVERAL POST-EVENT MEETINGS ABOUT HOW TO IMPROVE ON THAT FOR NEXT YEAR AND THEN OF COURSE WE ENDED AT THE ALSO THE OFFICE OF CULTURAL AFFAIRS WAS INSTRUMENTAL IN HELPING WITH THE FREE 6040 CELEBRATION WITH THE COMMUNITY AND CONCERT IN THE HILTON HEAD ISLAND JAM MUSIC FESTIVAL WHICH I HOPE TO HAVE NEWS ABOUT OUR DATES COMING UP THIS YEAR ON THIS HILL THAT ISLAND JAM HAS BEEN INSTRUMENTAL IN GETTING SOME OF OUR LOCAL BUSINESSES AND ALSO TO KNOW SOME OUT-OF-TOWN MUSICIANS WHO HAVE ACTUALLY COME BACK TO HILTON HEAD ISLAND TO PROVIDE PERFORMANCES OUR RESIDENTS AND VISITORS. SO THOSE CONNECTIONS ABOUT GETTING THE WORD ABOUT THE GREAT BUZZ ON HILTON HEAD ISLAND OF OUR LOCAL ART AND CULTURE SCENE ACTUALLY GETTING A LOT OF TRACTION OUTSIDE THE COMMUNITY. SO WITH THAT SAID, WE WRAPPED UP THE YEAR WITH OUR TREE LIGHTING AND MENORAH LIGHTING AT THE COUNTRY CELEBRATION PARK AND A GREAT WAY TO END OUR YEAR TO HONOR OUR COMMUNITY. SO AS I LOOK FORWARD TO THE NEXT YEAR I HAVE A CRESCENDO LANTERN PARADE PUBLIC ART AS I MENTIONED OUR WEBSITE IS CULTURE IS BEING REDESIGNED AND UPDATED AS WELL AS ENCOURAGING OUR CONTINUED PARTNERSHIPS MEDIA AND CONNECTING RESIDENTS WITH VISITORS AT SPECIAL EVENTS .

SO THANK YOU FOR THE OPPORTUNITY AND YOUR SUPPORT. GREAT, GREAT WORK.

THANK YOU. ALL RIGHT. NEXT WE WILL HAVE THE PRESENTATION OF THE TOWN OF THE FINANCIAL FISCAL YEAR ENDING JUNE 30TH 2023.

SCOTT OF MODERNA JENKINS IS HERE TO MAKE YOUR PRESENTATION. JEFF, FIRST.

ALL RIGHT. THANK YOU. MAYOR JEFF HERMAN, INTERIM FINANCE I JUST WANT TO INTRODUCE TREY SCOTT, PARTNER WITH THE CPA FIRM MAULDIN AND JENKINS, THE FBI 23 AUDIT WAS THE FIRST YEAR OF A FIVE YEAR AUDIT AGREEMENT WE HAVE WITH MODERN JENKINS AND I JUST WANT TO THANK TREY AND HIS STAFF FOR ALL THEIR WORK ON THE AUDIT AND

[00:15:01]

ON THE ANNUAL COMPREHENSIVE REPORT AND WE LOOK FORWARD TO TREY WE LOOK FORWARD TO WORKING WITH YOU OVER THE NEXT COMING YEARS. THANK YOU.

THANKS, JEFF, FOR THAT VERY NICE INTRODUCTION BY YOUR COUNCIL.

CERTAINLY PLEASED TO BE HERE WITH YOU ALL THIS AFTERNOON TO DISCUSS THE RESULTS THE TOWN'S 2023 AUDIT JUST GIVE YOU A REAL QUICK IDEA OF WHY I'M SINCE THIS WAS THE FIRST YEAR WE AUDITED YOU ALL KIND OF WANTED TO INTRODUCE YOU TO MAULDIN JENKINS REALLY QUICKLY GIVE AN OVERVIEW OF YOUR OR OUR AUDIT REPORT YOUR COMPLIANCE REPORTS ,YOUR FINANCIAL STATEMENTS OVER SOME REQUIRED COMMUNICATIONS WITH YOU AND THEN CERTAINLY ANSWER ANY QUESTIONS THAT THAT YOU ALL MAY HAVE REALLY ABOUT MAULDIN AND JENKINS.

WE WERE FOUNDED OVER 100 YEARS AGO. WE SERVE OVER 650 GOVERNMENTAL ENTITIES THROUGHOUT THE SOUTHEAST. WE DO THIS ACROSS OFFICES IN FIVE STATES AND WE PROVIDE OVER 135000 HOURS ANNUALLY TO OUR GOVERNMENTAL CLIENTS.

WE'RE CERTAINLY COMMITTED TO THE GOVERNMENTAL INDUSTRY AND SERVING LOCAL GOVERNMENTS AND STATE GOVERNMENTS BUT ENOUGH ABOUT US I WHAT IS OF PARTICULAR IMPORTANCE TO YOU ALL IS OUR AUDIT OPINION. I THINK AS YOU ALL KNOW THE FINANCIAL STATEMENTS THEMSELVES ACT FOR IS THE RESPONSIBILITY OF THE TOWN'S MANAGEMENT. IT'S OUR RESPONSIBILITY AS YOUR AUDITOR TO EXPRESS AN OPINION ON THAT FINANCIAL INFORMATION BASED ON OUR AUDIT AND WE DO THAT BY FOLLOWING GENERALLY AUDITING STANDARDS AND GOVERNMENT AUDITING STANDARDS.

AND I'M PLEASED TO REPORT TO YOU ALL TODAY THAT WE ISSUED THE TOWN A CLEAN OR WHAT WE CALL AN UNMODIFIED OPINION AND WHAT THAT BASICALLY MEANS IS THAT THE FINANCIAL STATEMENTS ARE PRESENTED FAIRLY OR PRESENT FAIRLY THE FINANCIAL POSITION AND THE RESULTS OF THE TOWN'S OPERATIONS AS OF JUNE 2023 AND THAT'S WHAT YOU'RE LOOKING FOR. THAT'S CLEAN OPINION.

IT'S THE HIGHEST OF ASSURANCE THAT WE CAN PROVIDE TO YOU AS YOUR AUDITOR.

COUPLE OF OTHER REPORTS IN YOUR ACT FOUR AS WELL A YELLOW BOOK REPORT.

SO IF WE HAD ANY SIGNIFICANT DEFICIENCIES OR MATERIAL WEAKNESS TYPE FINDINGS THAT WE NEEDED TO REPORT TO YOU THAT'S WHERE THOSE WOULD BE REPORTED AND WE HAD NONE I THINK THAT'S JUST A TESTAMENT THE HARD WORK OF THE FINANCE DEPARTMENT THAT THEY DO ON A DAILY AND CERTAINLY SOMETHING I THINK THEY SHOULD BE COMMENDED FOR AND AND SOMETHING YOU ALL SHOULD BE VERY PROUD OF ADDITIONALLY ANY TIME YOU SPEND MORE THAN $750,000 IN FEDERAL EXPENDITURES, YOU'RE REQUIRED TO HAVE A SINGLE AND WE PERFORM THAT SINGLE AUDIT ON YOUR MAJOR GRANT PROGRAM HAD NO ISSUES AS IT RELATED TO THE SINGLE AUDIT AS WILL PROVIDE YOU WITH A CLEANER OPINION ON YOUR COMPLIANCE WITH THOSE GRANT REQUIREMENTS.

SO ANOTHER GREAT THING TO BE ABLE TO REPORT TO YOU ADDITIONALLY I THINK YOU ALL KNOW THIS BUT IN CASE YOU DON'T YOU ALL PRESENT WHAT'S CALLED AN ANNUAL COMPREHENSIVE FINANCIAL REPORT OR AN ACT FOR AND AN ACT GOES ABOVE AND BEYOND YOUR BASIC GENERAL REQUIRED REPORTING OF A LOCAL GOVERNMENT YOU PRESENT A COUPLE OF ADDITIONAL SECTIONS OUTSIDE OF YOUR BASIC FINANCIAL STATEMENTS AND FOOTNOTES AND A LOT OF BLOOD, SWEAT AND TEARS GOES INTO THIS THING ON THE PART OF THE FINANCE DEPARTMENT I KNOW THEY'RE VERY PROUD OF THIS DOCUMENT AND I THINK AGAIN SOMETHING YOU ALL SHOULD BE VERY PROUD AS WELL.

IT'S SUBMITTED EVERY YEAR INTO THE GFA CERTIFICATE OF EXCELLENCE PROGRAM TAKES THEM WHILE TO REVIEW IT BUT WE DON'T ANTICIPATE THERE BEING ANY ISSUES WITH YOU ALL RECEIVING THAT SOUGHT AFTER CERTIFICATE AGAIN FOR THE 2023 FINANCIAL STATEMENTS.

SO WE'LL JUMP INTO THE NUMBERS A LITTLE BIT NOW IN YOUR ART FOR YOU PRESENT TWO SETS OF FINANCIAL STATEMENTS. YOU HAVE A GOVERNMENT SET OF FINANCIAL STATEMENTS WHICH TAKES ALL OF YOUR FUNDS KIND OF ROLLS THEM UP ONE COLUMN GIVING YOU THAT BIG PICTURE VIEW OF THE TOWN AND YOU ONLY SEE THESE GOVERNMENT WIDE FINANCIAL STATEMENTS YOUR ACT FOR JUST THIS ONE TIME OF YEAR YOU'RE MORE AT A SENIOR FUND LEVEL, GENERAL FUND, STORMWATER FUND, THOSE KINDS OF THINGS YOU KNOW MORE ON A MONTHLY BASIS AND WE'LL TALK A LITTLE BIT ABOUT THOSE HERE IN JUST A SECOND BUT JUST KIND OF SOME KEY POINTS ABOUT YOUR GOVERNMENT WIDE FINANCIAL STATEMENTS. BOTTOM LINE 384 MILLION THAT'S THAT NEXT TO LAST BULLET POINT AND WE INCREASED BY ABOUT 46 MILLION THIS YEAR.

SO THAT'S A GOOD STRONG NET POSITION FOR. THE TOWN FOR SURE.

ONE OF THE MORE COMMON QUESTIONS GET IS HOW HEALTHY ARE WE AND AN ODD IT'S NOT TO TELL YOU HOW HEALTHY YOU ARE BUT THERE ARE CERTAIN KEY FINANCIAL INDICATORS YOU COULD LOOK AT TO KIND OF DETERMINE OR GAUGE THAT HEALTH. AND ONE OF THE PLACES I LIKE TO LOOK IS WHAT'S GOING ON WITH OUR CAPITAL ASSETS ARE WE REINVESTING IN THE TOWN OR ARE WE ALLOWING OUR CAPITAL BASE TO AGE? AND THAT'S KIND OF WHAT THIS GRAPH SHOWS. YOU CAN SEE THAT BLUE COLUMN OR YOUR DEPRECIABLE ASSETS THE GREEN IS YOUR ACCUMULATED DEPRECIATION. SO HOW MUCH OF THOSE ASSETS HAVE ACTUALLY DEPRECIATED OVER THE COURSE OF TIME? SO THE CLOSER THE BLUE COLUMN IN THE GREEN COLUMN MORE TO ONE ANOTHER WOULD TELL ME THAT YOUR ASSETS ARE MUCH OLDER BUT YOU ALL HAVE CONTINUED REINVEST IN THE TOWN. LOOKING AT THIS GRAPH IT'S A REALLY GOOD HEALTHY LOOKING CAPITAL ACTIVITY OVER THE COURSE OF THE LAST FIVE YEARS AND SO I HAVE NO REAL AS IT RELATES TO THAT SO THAT'S A GREAT THING.

SO ON FROM YOUR GOVERNMENT WIDE INFORMATION TO YOUR FUND LEVEL INFORMATION, YOUR GENERAL FUND

[00:20:01]

MORE SPECIFICALLY THAT'S USUALLY THE BIG SIBLING FUND OF A GOVERNMENT AND I'M GOING TO READ THESE NUMBERS TO YOU BUT THE ONES REALLY WANT TO POINT OUT TO YOU INCREASED YOUR FUND BALANCE THIS YEAR THAT'S THE THIRD TO LAST BULLET .4. 4 MILLION.

ANOTHER PLACE TO KIND OF GAUGE HEALTH IS HOW MUCH HOW MANY MONTHS DAYS OF EXPENDITURES DO YOU HAVE IN FUND BALANCE AT YEAR END YOU HAD ABOUT 2.6 MONTHS OF EXPENSES OR EXPENDITURES AND UNASSIGNED FUND BALANCE THAT'S NEXT TO LAST BULLET THERE.

BUT IF WE AT UNRESTRICTED FUND BALANCE SO THAT'S THE COMBINATION OF YOUR COMMITTED YOU'RE ASSIGNED AND YOUR UNASSIGNED FUND BALANCE YOU'VE GOT 8.4 MONTHS OF EXPENDITURES IN YOUR IN YOUR FUND BALANCE. SO THAT'S THAT'S ACTUALLY A REALLY GOOD PLACE TO BE CONSIDERING WHERE YOU ARE GEOGRAPHIC. FLEET YOU KNOW WE CAN'T PREDICT WHETHER WE PREDICT GLOBAL PANDEMICS SO WE DO NEED TO HAVE A LITTLE BIT OF CUSHION ESPECIALLY CONSIDERING YOU'RE ON JUNE 30, YOU'RE IN ONE OF YOUR PRIMARY SOURCES OF REVENUE IS PROPERTY TAXES. WHEN DO WE COLLECT PROPERTY TAXES TYPICALLY OCTOBER TO NOVEMBER DECEMBER REALLY. SO WE HAVE SOME TIME THOSE REVENUES ARE NOT GOING TO BE COMING IN THAT WE NEED TO MAKE SURE WE CAN GET THROUGH TO THE NEXT PROPERTY TAX COLLECTION.

SO AND THEN FINALLY A GOOD ANOTHER GOOD PLACE I KIND OF LOOK FOR HEALTH IS YOUR LIQUID RATIO SO HOW MANY TIMES COULD YOU PAY YOUR CURRENT LIABILITIES WITH THE CURRENT ASSETS THAT YOU HAD ON HAND YOU COULD HAVE DONE THAT 3.1 TIMES A 30 SO WE'RE TALKING ABOUT YOUR PAYABLES, YOUR ACCRUED, THOSE KINDS OF THINGS. SO THAT'S A GOOD LIQUID POSITION AS WELL AND THIS JUST KIND OF LOOKS AT THINGS GRAPHICALLY.

WELL THE ONE COLUMN I REALLY WANT TO WANT YOU TO PAY ATTENTION TO REVENUE IS THE EXPENSES AND EXPENDITURES FLUCTUATE, IT HAPPENS AND WE CAN SEE THE GROWTH THERE SINCE 2020 BUT IT'S THAT ORANGE KIND OF COLUMN AND THAT'S YOUR UNRESTRICTED FUND BALANCE.

SO THE COMBINATION OF YOUR PERMITTED AND UNASSIGNED FUND BALANCES AND LOOK AT THAT HOW IT'S TRENDED UP OVER THE COURSE OF THE LAST FIVE YEARS SO THAT'S ALWAYS A GOOD THING TO SEE ESPECIALLY WHEN WE CONSIDER 2020 WAS PROBABLY AT OUR LOW BECAUSE OF THE YEAR OF THE PANDEMIC. SO ANOTHER PLACE FOR HEALTH REMEMBER WE WERE TALKING ABOUT THOSE EXPENDITURES HOW MANY HOW MANY MONTHS OF EXPENDITURES HAD IN FUND BALANCE? YOU CAN SEE WE'VE GROWN THAT FROM ABOUT SIX A LITTLE MORE THAN SIX MONTHS TO A LITTLE OVER EIGHT MONTHS OVER THE COURSE OF THE LAST FIVE YEARS. SO ALSO A VERY GOOD LOOK AND TREND AS WELL AND THEN YOUR STORM WATER FUND OR YOUR BUSINESS ACTIVITY, I'LL I'LL MOVE THROUGH THIS PRETTY QUICKLY BUT NICE HEALTHY INCREASE IN NET POSITION THIS YEAR AND ONE OF THOSE PLACES I GAUGE HEALTH WITH A BUSINESS TYPE ACTIVITY LIKE A STORMWATER FUND IS WHAT'S GOING ON WITH FLOWS AND MORE SPECIFICALLY YOUR CASH FLOWS FROM OPERATIONS IF YOU LOOK AT OUR EDDY PRIVATE SECTOR BUSINESS IT SHOULD BE THOSE CASH FLOWS OR CASH THAT'S IN FROM OPERATIONS THAT WE USE ELSEWHERE THROUGHOUT THE BUSINESS SAME GOES FOR YOUR STORMWATER FUND. WE HAD GOOD STRONG OPERATING CASH FLOWS OVER THE COURSE OF THE LAST THREE YEARS ESPECIALLY WHAT WAS GOING ON IN 2019 AND 2020.

WE WERE USING CASH IN OPERATIONS IN THOSE YEARS SO STORM WATER HAS CERTAINLY COME A LONG WAY FROM 2019 TO 2023 AND LOOKS TO BE IN A VERY HEALTHY POSITION.

YOUR REVENUES OUT STATED YOUR EXPENDITURES THERE YOU'RE GETTING THAT NET POSITION BACK TO WHERE IT PROBABLY NEEDED TO BE. SO AGAIN GOOD LOOKING GRAPH THERE A FEW OTHER ITEMS OF NOTE JUST KIND OF LOOKING AT THINGS FROM A GOVERNMENT WIDE PERSPECTIVE. I TALKED ABOUT REINVESTING IN THE TOWN YOU DID TO THE TUNE OF ALMOST 15 MILLION THIS YEAR IN INCREASES TO YOUR CAPITAL PAID DOWN ABOUT 16 MILLION IN DEBT. WE IMPLEMENTED A NEW GAS BE STANDARD.

I KNOW YOU ALL ARE SO EXCITED ABOUT HEARING ABOUT THOSE I'M SURE BUT DIDN'T HAVE A REAL BIG IMPACT BUT IT WAS SIGNIFICANT ENOUGH WHERE WE HAD TO RECORD IT AND IT'S THESE SUBSCRIPTION BASED IT ARRANGEMENTS WHERE FORMALLY WE JUST EXPENSED THESE WHEN THEY'RE INCURRED BUT THE ACCOUNTING STANDARDS BOARD THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD SAID NO WE NEED TO START PUTTING THOSE ON THE BALANCE SHEET. SO WE IMPLEMENTED THAT STANDARD THIS YEAR YOUR NET PENSION LIABILITIES SO THE PENSION BENEFITS YOU'RE GOING TO PAY OVER A VERY LONG PERIOD OF TIME TO THOSE RETIREES IT DID A LITTLE BIT THIS YEAR BUT THAT'S JUST ONE OF THOSE NUMBERS YOU DON'T HAVE A LOT OF CONTROL OVER PEOPLE YOU WHAT YOU'VE GOT TO CONTRIBUTE AND YOU'RE ALSO KIND OF AT THE MERCY OF WHAT THE DOING AS WELL SO THERE'S NO REAL CONCERN IT'S GOING TO INCREASE IT'S PROBABLY GOING TO DECREASE A LITTLE BIT NEXT YEAR AND THEN ALSO NO NEW GASB STANDARDS GOING FORWARD. WE DO HAVE A COUPLE BE VERY MINIMAL IMPACT ON YOU ALSO THE GUY HAS GIVEN US A LITTLE BIT OF A REPRIEVE OVER THE NEXT FEW YEARS WHICH IS IS VERY, VERY NICE. SO THAT'S A GREAT THING AS WELL AND. THEN FINALLY JUST SOME THINGS THAT I'M REQUIRED TO COMMUNICATE TO YOU ALL AGAIN PLAIN OPINION NO AUDIT FINDINGS, NO MANAGEMENT LETTER COMMENTS AGAIN I THINK THAT'S JUST A TESTAMENT TO THE HARD WORK OF THE FINANCE DEPARTMENT AND SOMETHING ALL SHOULD BE VERY PROUD OF . YOUR FINANCIAL STATEMENT DISCLOSURES, ACCOUNTING ESTIMATES ALL OF THESE ARE INTEGRAL PARTS OF YOUR FINANCIAL STATEMENTS AND THE RESPONSIBILITY OF MANAGEMENT. WE HAD NO DIFFICULTIES IN WITH MANAGEMENT THE PERFORMANCE OF OUR AUDIT, NO DISAGREEMENTS WITH MANAGEMENT.

WE HAD NO UNCORRECTED MISSTATEMENTS. WE DIDN'T HAVE ANY PAST ADJUSTMENTS. EVERYTHING WAS POSTED TO THE ACCOUNTS OF THE TOWN AND THEN FINALLY JUST WANT TO MAKE SURE YOU ALL ARE AWARE THAT WE'RE INDEPENDENT OF THE TOWN IN

[00:25:04]

ACCORDANCE WITH ALL OF THE APPLICABLE STANDARDS OF OUR PROFESSION AND THAT PRETTY MUCH CONCLUDES WHAT I WANTED TO REPORT TO YOU ALL TODAY WE WORKED FROM YOUR PRIMARILY WITH THE FINANCE DEPARTMENT A VERY GOOD GROUP PEOPLE VERY PROFESSIONAL THAT'S A VERY REFRESHING FROM MY STANDPOINT AS YOUR AUDITOR AND IT CERTAINLY HAS BEEN A PLEASURE TO SERVE YOU ALL AND WE LOOK FORWARD TO SERVING YOU IN THE FUTURE.

DO YOU HAVE ANY QUESTIONS? I THINK ANY FROM THE ADVISORY COUNCIL JUST ONE.

WE LIVE IN A COMMUNITY THAT IS SUBJECT SERIOUS STORM RISKS PERIODICALLY.

WE NEVER KNOW WHEN THEY'RE COMING HAVE RESERVES THERE. I'M WONDERING IF YOU HAVE COMMENTS ON RESERVES THAT WE HAVE FOR THOSE ITEMS YOU OBVIOUSLY I CAN'T TELL YOU WHAT I THINK THE RIGHT NUMBER WOULD BE BUT I THINK ALL ARE IN A VERY STRONG POSITION AS HOW MUCH WITH HOW MUCH YOU HAVE YOUR FUND BALANCE FOR DISASTER RECOVERY BECAUSE SOMETHING THAT FOLKS DON'T THINK A LOT ABOUT IS YOU KNOW YEAH FEYNMAN AND JIM FEYNMAN AND SOUTH CAROLINA ARE GOING TO, YOU KNOW, PROBABLY REIMBURSE YOU FOR A GOOD BIT OF THOSE COSTS.

BUT WHO'S GOING TO PAY FOR IT UP FRONT? YOU KNOW, EVERYBODY'S GOING TO BE PRETTY UNHAPPY WITH A BUNCH OF BRANCHES AND FLOODING AND IF THAT DOESN'T GET TAKEN CARE OF IMMEDIATELY AND FEMA'S NOT GOING TO PAY THAT IMMEDIATELY, IT'S GOING TO BE A REIMBURSEMENT PROCESS SOMETIMES LIKE SEVERAL YEARS TO TAKE CARE OF .

SO I THINK YOU'RE IN A GOOD STRONG POSITION FUND BALANCE WISE AND AND CERTAINLY KEEP TRENDING THE RIGHT DIRECTION. THANK YOU. THAT GIVES US SOME COMFORT YOUR COMMENTS BETSY THANK YOU FOR YOUR REPORT AND I SHOULD NOTE THAT IT'S ALWAYS GOOD TO HAVE A GOOD REPORT CARD OR A GREAT REPORT CARD AND WITH A DIFFERENT AUDITOR THIS YEAR WE HAD A GREAT REPORT CARD LAST YEAR SO AGAIN I WANT TO THANK THE MANAGER, THE FINANCIAL DEPARTMENT STAFF OVER THE WORK AND FOR OUR AUDITORS LOOKING AT OUR WORK I DO HAVE ONE QUESTION ABOUT THE REPORT AND I THINK YOU PROBABLY I THINK I CAN GUESS WHAT YOUR ANSWER WOULD BE BUT IN THE NOTES TO FINANCIAL THEY RANGE FROM PAGE 32 UP THROUGH 93.

THAT'S A LOT OF NOTES. IS THERE ANYTHING THAT THAT 60 SOMETHING PAGES OF NOTES TO WHICH YOU SHOULD DRAW OUR ATTENTION YEAH I THINK I TRIED TO HIT ON THE HIGH POINTS THERE YOU KNOW YOUR CAPITAL ASSET ADDITIONS YOU PAYING DOWN YOUR DEBT THE WAY YOU SHOULD BE THE NET LIABILITIES ONE OF THOSE THINGS THAT'S PROBABLY ABOUT TEN PAGES OR 11 PAGES OF THOSE BUT IT IT'S 62 PAGES. YEAH. THE GAS BILLS REALLY ADDED A LOT OF PAGES TO. OUR REPORTS I HAVE A CLIENT THAT I DIDN'T DO AN ACT FOR SO THE REPORT WAS A LITTLE BIT SHORTER THAN THEY STARTED DOING ONE AND TEN YEARS LATER I THINK THEY FROM ABOUT 42 PAGES TO 117 PAGES SO AND THAT'S NOT OR THAT IS COUNTING THE ADDITIONAL PAGES FOR YEAH ALL OF THESE CHANGES IN THE IN THE STANDARDS THAT CONTINUE TO COME OUT SO I TO HIT ON ALL OF THE HIGH POINTS THAT WERE IN THERE FOR YOU BUT NOTHING IN THERE DRAW ATTENTION TO NO MA'AM THANK YOU. YOU KNOW THE COMMENTS I WANT TO SAY THANK YOU FOR YOUR WORK AND SERVICE TO US BUT ALSO CONGRATULATIONS TO THE FINANCE TEAM. THAT'S A REAL RECOMMENDATION AND REFLECTION ON WHAT YOU ULTIMATELY THANK YOU. IT'S NOW A DISCUSSION OF SOUTH CAROLINA ATTORNEY GENERAL OPINION PERTAINING TO ACT 57 AND 2023. MR. GRUBER GOOD AFTERNOON MEMBERS OF COUNCIL I WANT TO START OFF TODAY BY OVER SOME INFORMATION THAT I KNOW WE'VE PREVIOUSLY COVERED BUT WE'RE GOING TO COVER A COUPLE OF OTHER ITEMS WITH REGARDS TO ACT 57, THE USE OF STATE AND LOCAL ACCOMMODATIONS TAXES THAT HAVE COME UP SINCE THE LAST TIME THAT I'VE SPOKEN ON THIS ISSUE. THANK YOU, SIR.

CERTAIN PORTION PORTION ARE RIGHT. HERE WE GO.

ALL RIGHT. SO WE'RE GOING TO COVER JUST AGAIN VERY BRIEFLY HOW AND LOCAL ACCOMMODATIONS TAXES ARE COLLECTED THE IMPACTS FROM THE ADOPTION OF ACT 57 2023 THE STATUTORY TIMELINES ON THE USE OF BOTH STATE AND LOCAL ACCOMMODATIONS TAXES.

HOW WE HERE AT THE TOWN ARE CURRENTLY USING OUR STATE AND LOCAL ACCOMMODATIONS TAXES CONSIDERATIONS ON THE USE OF GENERAL FUND PUBLIC FUNDS FOR PRIVATE USE AND THEN TALK ABOUT THE CRITICAL PATH AND TIMELINE FOR IMPLEMENTATION OF VARIOUS CONSIDERATIONS.

SO AGAIN JUST TO COVER A LITTLE BIT OF BACKGROUND IN HISTORY AGAIN A LOCAL ACCOMMODATIONS TAX IS 3% HERE ON HILTON HEAD WE TAKE 2% OF THAT ALLOCATED TOWARDS BEACH PRESERVATION.

SO EFFECTIVELY HAVE A 1% LOCAL ACCOMMODATIONS TAX THAT WE USE HERE ON HILTON HEAD AND THEN THE STATE ACCOMMODATIONS TAX IS A 2% CHARGE ON TRANSIENT AND OVERNIGHT ACCOMMODATIONS THE REVENUES FROM WHICH HAVE TO BE USED FOR WHAT ARE CONSTITUTED AS TOURISM EXPENDITURES.

[00:30:01]

SO ACT 57 OF 2023 AMENDED THE STATUTORY LANGUAGE FOR BOTH STATE AND LOCAL ACCOMMODATIONS TAXES IN SOME WAYS AND AMENDED THEM IN SIMILAR WAYS IN OTHER WAYS THEY ARE SEPARATE AND DIFFERENT FROM ONE ANOTHER. SO THE WAYS IN WHICH THEY'RE SIMILAR THAT BOTH STATUTES AMENDED TO PROVIDE THAT THE EXPENDITURES OF FUNDS FOR THE DEVELOPMENT OF WORKFORCE WERE TO BE CONSIDERED AS AN AUTHORIZED TOURISM RELATED EXPENDITURE.

BOTH STATUTES ALSO PLACE THE CAP OF 15% ON THE MAXIMUM AMOUNT OF BOTH STATE AND ACCOMMODATIONS THAT COULD BE EXPENDED FOR WORKFORCE HOUSING PURPOSES AND.

BOTH STATUTES SET A SUNSET TO THOSE RESPECTIVE PIECES OF LEGISLATION AT SEVEN YEARS FROM THE DATE OF ADOPTION UNLESS, THE GENERAL ASSEMBLY TAKES ADDITIONAL ACTION TO EXTEND THEM FURTHER. HOWEVER, WHERE THEY DIFFER IS THAT STATE ACCOMMODATION TAXES REQUIRE SEVERAL PROCEDURAL STEPS THAT MUST BE DONE FIRST BEFORE A LOCAL GOVERNMENT CAN BEGIN AWARDING FUNDS AND THE STATE ACCOMMODATIONS TAX AND WE'RE GOING TO COVER HERE IN JUST A LITTLE BIT MORE IN DEPTH IN A MINUTE. BUT WHEN IT COMES TO LOCAL ACCOMMODATIONS TAXES THAT SAME LANGUAGE WAS NOT INCLUDED. SO AS LONG AS THE LOCAL GOVERNMENT HAS LOCAL ACCOMMODATIONS, TAXES WANTS TO BUDGET FOR THEIR USE WORKFORCE HOUSING PURPOSES AND DOES NOT EXCEED THE 15% CAP THEY'RE FREE TO EXPEND THOSE HOWEVER THEY SEE FIT. SO IN TERMS OF USING STATE ACCOMMODATIONS TAXES WITHIN THE EXISTING STATUTORY SCHEME THERE'S A REQUIREMENT THAT THOSE FUNDS MUST BE EXPENDED WITHIN A CERTAIN PERIOD OF TIME OF THEIR COLLECTION AND BASICALLY IT SAYS THAT THOSE FUNDS MUST BE SPENT WITHIN TWO YEARS OF THEIR RECEIPT. THERE ARE TWO WAYS IN WHICH THAT CAN CHANGE. THE FIRST IS THAT THE LOCAL GOVERNMENT UPON THE LOCAL THE TIME WHEN IT MAY BE EXTENDED UPON THE RECOMMENDATION OF THE LOCAL GOVERNING BODY AND APPROVAL THE OVERSIGHT COMMITTEE AND THE OVERSIGHT COMMITTEE IS THE TOURISM EXPENDITURE REVIEW COMMITTEE OF THE TERM. SO THAT'S A GROUP AT THE STATE LEVEL THAT OVERSEES THE EXPENDITURE OF ALL STATE ACCOMMODATIONS TAXES UPON TO BRING FORWARD THOSE FUNDS FOR A SPECIFIC BRING FORWARD THOSE FUNDS FOR A SPECIFIC PROGRAM OR THAT IS INVESTING IN THE CONTROL AND REPAIR OF WATERFRONT EROSION RENOURISHMENT OR THE DEVELOPMENT OF WORKFORCE HOUSING SO LONG AS THE PROGRAM IS IDENTIFIED WITH SPECIFICITY AND THAT INFORMATION IS COMMUNICATED TO THE OVERSIGHT COMMITTEE WHICH AGAIN IS TERM ON HOW THOSE FUNDS HAVE BEEN COMMITTED INCLUDING THE BEGINNING BALANCE, THE DEPOSITS, THE EXPENDITURES AND THE ENDING BALANCE.

SO AGAIN TO YOUR TIME LIMIT TO EXPEND THOSE UNLESS TERK ALLOWS YOU TO EXTEND THAT TIME OR UNLESS YOU'VE GOT A SPECIFIC PROJECT OR EVEN COVERED THE FUNDS BUT THERE SPENT OVER A PERIOD OF MORE THAN TWO YEARS BECAUSE THE PROJECT IS SO LARGE THAT IT MAY TAKE LONGER THAN THAT. ALL RIGHT SO COVERING HOW THE CURRENTLY USES ITS LOCAL AND STATE ACCOMMODATIONS TAXES CURRENTLY WE USE 100% OF OUR LOCAL ACCOMMODATIONS TAXES TO SUPPORT VARIOUS GOVERNMENTAL SERVICES. SO IN THE LOCAL ACCOMMODATIONS TAX STATUTE IT TALKS ABOUT AN APPROPRIATE USE OF THESE FUNDS TO BE FOR PUBLIC SERVICES.

SO AND LOOKING AT THE TOWN'S OPERATIONS, THOSE CAN BE ATTRIBUTED TO FIRE RESCUE BOTH OPERATIONS AND EQUIPMENT AND CAPITAL NEEDS. OUR EMERGENCY PREPAREDNESS AND RESPONSE ARE 911 IN COMMUNICATIONS DISPATCH AND THEN ALSO PUBLIC FACILITIES OPERATION THAT RELATE BACK TO TOURISM RELATED INFRASTRUCTURE WHEN IT COMES TO STATE ACCOMMODATIONS TAXES WE USE OUR STATE ACCOMMODATIONS TAXES HERE FOR A NUMBER OF THINGS IN THIS PARTICULAR FISCAL YEAR 2024 BUDGET WE ALLOCATED THREE AND A HALF MILLION DOLLARS TO THE GENERAL FUND ABOVE AND BEYOND WHAT'S REQUIRED TO BE DISTRIBUTED PURSUANT TO THE STATUTORY FORMULA. WE ALSO ALLOCATED $3 MILLION TO CAPITAL PROJECTS.

WE ARE PROPOSING TO ALLOCATE $2 MILLION FOR LAND ACQUISITION AND THEN COUNCIL AS PART OF ITS ANNUAL DISCRETIONARY PROGRAM AWARDED $4.2 MILLION AS PART OF THIS YEAR'S DISCRETIONARY GRANT PROGRAM OUT OF STATE ACCOMMODATIONS TAXES. SO WHEN LOOKING AT WHAT WE COLLECTED AND WHAT IS THE PERMISSIBLE CAP AND FOR LOCAL ACCOMMODATIONS TAXES WE COLLECTED $6.9 MILLION IN 2023 WHICH AT A 15% CAP CREATES AN CAPPED VALUE JUST SLIGHTLY OVER $1,000,000. BUT BECAUSE WE TRANSFERRED HUNDRED PERCENT AS PART OF OUR BUDGET THERE IS ZERO BALANCE AVAILABLE UNDER LOCAL ACCOMMODATIONS TAXES UNDER STATE ACCOMMODATIONS TAXES WE COLLECTED JUST A LITTLE OVER $13 MILLION.

WE'RE REQUIRED BY STATUTE TO DISTRIBUTE CERTAIN PERCENTAGES TO THE TOWN'S GENERAL FUND AND TO THE DMO. SO YOU SUBTRACT $4.6 MILLION OFF OF THOSE COLLECTIONS AND THEN YOU APPLY THE 15% CAP WHICH GIVES YOU A CAPPED VALUE OF JUST SLIGHTLY LESS THAN 1.3 MILLION. NOW IN TERMS STATE ACCOMMODATIONS, TAX

[00:35:02]

AVAILABILITY, YOU KNOW, WALK THROUGH THIS SCHEDULE HERE AND I'VE GOT TO APOLOGIZE THIS FEELS A LITTLE WONKY BECAUSE WE'RE COMBINING BOTH A CALENDAR GRANT PROGRAM AND A FISCAL YEAR BUDGET AND SO THERE ARE SOME OVERLAP IN TIMING AND SO I'M GOING TO KIND OF WALK THROUGH THIS SLOWLY TO MAKE SURE THAT IT'S EASILY UNDERSTANDABLE. SO WE START WITH A BASE VALUE AS OF JULY 2022 OF $1.1 MILLION AND THEN WE FACTOR IN WHAT WE COLLECTED IN FISCAL YEAR 23 FOR COLLECTIONS AND INTEREST EARNINGS WHICH COMBINED GIVES JUST SLIGHTLY LESS THAN $14 MILLION BUT WHEN ADDED TO THE CARRYOVER BALANCE IT GAVE A TOTAL FISCAL 23 AVAILABLE FUND OF JUST SLIGHTLY LESS THAN 15 MILLION. SO FROM THAT WE DO REQUIRE TO THE GENERAL FUND AND TO THE DMO WHICH CUMULATIVELY WE TOTAL 4.6 MILLION WE ALSO THEN PROVIDE AN ALLOCATIONS IN OUR ADOPTED BUDGET TOTALING 6.5 MILLION AND WE AWARDED GRANT AWARDS OF 4.2 MILLION. SO YOU START WITH 1.1 YOU ADDED TO THE 30 MILLION TO GIVE YOU A 14 EIGHT AND THEN YOU START SUBTRACTING THESE NUMBERS BEFORE YOU START ADDING REVENUE BACK AGAIN BECAUSE AGAIN NOW WE'RE TRANSITIONING FROM FISCAL YEAR 23 OVER INTO FISCAL YEAR 24. SO OUR ACTUAL REVENUES FROM JULY SEPTEMBER WERE SLIGHTLY OVER $5 MILLION. WE HAVE NOT RECEIVED OUR FOURTH QUARTER DISTRIBUTION FROM THE STATE YET. SO WE ARE PROJECT IN OUR OCTOBER THROUGH DECEMBER REVENUES TO BE 1.6 MILLION AND OUR ACTUAL INTEREST EARNINGS AS OF TODAY ARE 284,000.

SO YOU ADD 7 MILLION BACK INTO IT BUT THEN AGAIN YOU HAVE TO START DOING YOUR REQUIRED DISTRIBUTIONS PURSUANT TO THE STATUTE WHICH WOULD TAKE BACK OUT 2.3 MILLION.

SO AGAIN START AT 1.1 AT 13 SEVEN GIVES YOU 14 EIGHT SUBTRACT THAT SUBTRACT SIX FIVE SUBTRACT FOUR TO ADD SEVEN SUBTRACT TO THREE AND IT GIVES YOU A TOTAL AVAILABLE BALANCE OF TODAY OF SLIGHTLY MORE THAN MILLION DOLLARS. AND THEN WHAT WE'RE HOLDING FOUR POSSIBLE ADDITIONAL USES ARE PLANNED LAND PURCHASES PENDING ADOPTION, A BUDGET AMENDMENT AND POSSIBLE WORKFORCE HOUSING PENDING TOWN COUNCIL OF THE FAA COMMITTEE'S RECOMMENDATION FOR WORKFORCE HOUSING INVESTMENT AND SO THAT WOULD GIVE YOU A CUMULATIVE AMOUNT OF ABOUT 3.2 MILLION WHICH GIVES YOU AN AVAILABLE BALANCE THE ADDITIONAL USES OF SLIGHTLY MORE THAN $800,000. NOW AGAIN, I KNOW THAT'S DIFFICULT.

SO IF THERE'S ANY QUESTIONS ON THAT BE HAPPY TO GO OVER THOSE WITH YOU AND I APOLOGIZE FOR THAT. IT'S JUST THE WAY THAT THE TIMING SET UP IN TERMS OF CALENDAR YEAR IN FISCAL YEAR . GOSH, JUST TO BE CLEAR, IF YOU GO BACK TO THAT REAL QUICK ON THAT FUNDING, 30% AFTER THE FIRST 25 IS FOR HALF A YEAR OF THE 2.02 MILLION JULY TO DECEMBER IN TERMS THOSE NOW THE 25,000 JUST STRAIGHT OFF THE TOP. BUT IN TERMS OF THE PERCENT THE 5% THAT IS JUST THE JULY TO DECEMBER TIMEFRAME TIMEFRAME. ALL RIGHT. SO CONSIDERATIONS ON MY YES MA'AM SORRY. I WANT TO CATCH YOU BEFORE LAW SLIDE.

SO THERE'S A I GUESS MAYBE YOU SAID IS THERE ANOTHER IS UP AT THE VERY THE CARRYOVER OF 1 MILLION 139 792 IS ANY OF THAT SUBJECT TO THAT TWO YEAR MAXIMUM TIME PERIOD FOR EXTENDING IT AT THIS TYPICALLY WE DO A FIRST IN FIRST OUT SO THE REVENUES THAT WOULD HAVE COME WOULD HAVE BEEN THE FIRST REVENUES THAT WE EXPENDED. SO MORE THAN LIKELY THOSE REVENUES WERE COLLECTED SOMETIME BEFORE JUNE 30TH OF 2023.

SO WE'RE STILL WITHIN TWO YEARS FOUR STILL GOOD. OKAY.

THANK YOU. THE QUESTION I JUST HAVE A FAVOR TO ASK AND IF IT'S DIFFERENT FOR EVERYONE ELSE THEN I CAN I CAN ADJUST IT BUT THE POINTER THING YES I'M TRYING TO LOOK AT THE WHOLE PICTURE AND IT'S REALLY DISTRACTING FOR ME.

THANKS. I THINK THERE'S ONE ON HERE I CAN PUT IT AS A RED DOT THAN THE SPOTLIGHT EITHER. EITHER WAY JUST KIND OF LOOK AT THE NUMBERS AND GO BACK FORTH IN MY HEAD AND IT'S LIMITING AND IT'S HARD THINKING. ALL RIGHT.

SO THERE'S BEEN A QUESTION OF THEN USING GENERAL FUND MONEYS FOR WORKFORCE HOUSING PURPOSES. SO I WANTED TO COVER THAT ESSENTIALLY THE QUESTION THAT HAS TO BE ANSWERED ANY TIME YOU WOULD PROPOSE USING GENERAL FUND MONEYS WITH A PRIVATE ENTITY IS WHETHER OR NOT THAT EXPENDITURE CONSTITUTES A PUBLIC PURPOSE AND WHAT WE UNDERSTAND IN TERMS OF ANSWERING THAT QUESTION OF DOES IT CONSTITUTE A PUBLIC PURPOSE IS SUBJECT TO WHAT IS ESSENTIALLY FOUR QUESTIONS I CALL IT A FOUR PART TEST BECAUSE THEY'RE NOT ANSWERED WITH WITH BLACK WHITE CLARITY. ARE THERE FOUR CONSIDERATIONS THAT A LOCAL GOVERNMENT HAS DETERMINED IN ORDER TO MAKE IT CLEAR AS PART OF THE

[00:40:01]

LEGISLATIVE RECORD AN EXPENDITURE IS IN FACT A PUBLIC PURPOSE AND THOSE CAME OUT OF THE SOUTH CAROLINA SUPREME COURT CASE FROM A NUMBER OF YEARS AGO BUT ESSENTIALLY THEY STATE THIS THE FIRST QUESTION IS IS THE ULTIMATE GOAL OR BENEFIT TO THE AS INTENDED BY THE PROJECT WHETHER PUBLIC OR PRIVATE PARTIES WILL BE THE PRIMARY BENEFICIARY? THE SPECULATIVE NATURE OF THE PROJECT AND THE PROBABILITY THAT THE PUBLIC INTEREST WILL BE SERVED AND TO WHAT DEGREE? AND SO AGAIN ALL FOUR OF THOSE QUESTIONS NEED TO BE ANSWERED IN SOME FORM AS PART OF THE LEGISLATIVE RECORD IN MAKING A REQUEST TO USE PUBLIC FUNDS ALONG WITH A PRIVATE ENTITY. WHAT YOU HAVE TO TAKE INTO CONSIDERATION HOWEVER IS THAT THE FACT THAT ACT 57 OR 2023 SPECIFICALLY CODIFIED THE ALLOWABLE USE OF STATE AND LOCAL TAX FUNDS AS A PERMITTED USE WORKFORCE HOUSING. WHAT THAT DOESN'T REQUIRE IS A FOUR PART TEST. ALL YOU HAVE TO DO IS FOR STATE EIGHT TAX MAKE SURE THAT YOU WITH THE PROCEDURAL REQUIREMENTS OF ADOPTING A HOUSING IMPACT ANALYSIS AND AMENDING A COMPREHENSIVE PLAN TO INCORPORATE IT AND FOR A LOCAL ACCOMMODATION TAX JUST HAVING THE AVAILABLE FUNDS TO APPROPRIATE SO LONG AS YOU DON'T EXCEED THE CAP AS LONG AS THOSE TWO THINGS ARE MET BY AND LARGE THEY'RE GOING TO BE ALLOWED BECAUSE THE STATE ALLOWED THAT AS A SPECIFIC EXPENDITURE OF THOSE FUNDS GOING BACK TO GENERAL FUNDS.

HOWEVER YOU HAVE TO INCORPORATE FOUR QUESTIONS AND ANY EXPENDITURE BECAUSE IF YOU ARE SUBJECT TO A CHALLENGE YOU HAVE TO BE ABLE TO SHOW WHAT THE OUTCOMES OF THOSE FOUR QUESTIONS ARE. SO THAT WOULD BE CLEAR TO A COURT THAT IS IN FACT A PUBLIC AND LOOKING AT THE CREDIT TIMELINE FOR TALKING ABOUT USE OF STATE ACCOMMODATIONS, TAXES WE'VE ALREADY COMPLETED THE HOUSING IMPACT ANALYSIS. IT HAS BEEN DISTRIBUTED TO ALL OF THE REQUIRED. TOMORROW THE PLANNING COMMISSION WILL BE MEETING TO TAKE UP A PROPOSAL TO AMEND THE TOWN'S COMPREHENSIVE PLAN INCORPORATE THE HOUSING IMPACT ANALYSIS ASSUMING THAT THAT IS GOING TO COME OUT OF THE PLANNING COMMISSION IT WILL BE BEFORE THE PUBLIC PLANNING COMMITTEE IN A COUPLE OF WEEKS ON FEBRUARY 8TH AND THEN ASSUMING THAT IT COMES OUT OF THAT COMMITTEE IT WOULD COME BEFORE TOWN COUNCIL FOR A PUBLIC HEARING FOR FIRST READING ON MARCH AND FOR SECOND AND FINAL READING ON MARCH 19TH AND AGAIN BECAUSE WE ARE ALREADY WITHIN OUR CURRENT FISCAL YEAR IF WE'RE GOING TO BE APPROPRIATING FUNDS OUT OF THIS FISCAL YEAR WE WOULD NEED TO DO A BUDGET AMENDMENT WHICH COULD BE DONE CONTEMPORANEOUSLY BOTH FIRST AND SECOND READING OF THE ORDINANCE TO INCORPORATE THE HOUSING IMPACT ANALYSIS. SO AGAIN THE DATES THERE ARE MARCH 5TH, MARCH 19TH AND THEN LOOKING AT WHAT THE ADOPTION OF THE YEARS BUDGET IS AFFILIATED TO THE AGENCY PRESENTATION SIGNS ARE GOING TO BE OCCURRING ON MARCH 12TH.

THE FINANCE ADMINISTRATIVE COMMITTEE GOING TO BE MAKING RECOMMENDATIONS TO TOWN COUNCIL ON THE AFFILIATED AGENCY FUNDING REQUEST ON APRIL 9TH AND THAT INFORMATION WOULD BE INCLUDED IN BUDGET FOR TOWN COUNCIL APPROVAL FOR FIRST READING ON MAY 7TH AND SECOND AND FINAL READING ON JUNE 4TH. SO WITH THAT I'LL BE HAPPY TO ANSWER ANY QUESTIONS YOU HAVE ABOUT 57 THE USE OF STATE OR LOCAL ACCOMMODATIONS TAXES THE CURRENT AVAILABILITY OF STATE ACCOMMODATIONS TAXES OR THE USE OF GENERAL FUND MONEY IN PARTNERSHIP PRIVATE ENTITIES.

QUESTIONS FROM THE TODAY'S MR. DAVID THIS WAS ONLY THE ADOPTION OF THIS PROCESS THROUGH ACT 57 WILL NOT BE COMPLETED UNTIL JUNE THE FOURTH OF THIS YEAR ACCORDING TO YOUR SCHEDULE HERE SO THAT JUNE 4TH IS WHEN WE'RE APPROVING THIS UPCOMING YEAR'S BUDGET.

IF YOU WANTED TO MAKE AN APPROPRIATION LET'S JUST SAY HYPOTHETICALLY OUT CURRENTLY AVAILABLE STATE ACCOMMODATIONS TAXES THAT CAN BE CONCLUDED AS EARLY AS MARCH 19TH AT THE MEETING ON WHICH YOU AMEND YOUR COMPREHENSIVE PLAN AND ADOPT A BUDGET AMENDMENT I WAS CONFUSED ABOUT WHICH FISCAL YEAR WE WERE DEALING WITH. THANK YOU FOR YOUR COMMENTS QUESTIONS? WELL SEEING NONE THANK YOU. THANK SIR.

[7. Reports from Members of Town Council]

ALL RIGHT, NOW MOVE ON TO GENERAL REPORT SOME TOWN COUNCIL AND I'D LIKE TO KICK THIS OFF IF I COULD. I'VE GOT SEVERAL THINGS TO TO BRING TO THIS TOPIC KNOWLEDGE.

I WANT TO RECOGNIZE THE TOWN STAFF FOR SCHOOL WHOSE MOTHER PASSED AWAY AT THE AGE OF 99 WHO WAS LIVING WITH HIM AND SHE PASSED AWAY JUST A FEW DAYS BEFORE CHRISTMAS THE MORNING DARREN SHOEMAKER AND HE'S A TRAFFIC ENGINEER THAT AFTERNOON WE WERE HAVING SOME ISSUES WITH ONE OF OUR LIGHTS AND HE WAS OUT WORKING ON THE LIGHTS THE DAY THAT HIS MOTHER HAD PASSED . SO THAT TRUE DEDICATION AND SOMEBODY GETS THEIR POSITION.

SO THAT JUST REALLY RESONATED WITH ME. I WAS HERE, I HEARD ABOUT IT AND THEN I SAW HIM OUT THERE WORKING AND THAT'S JUST AWESOME.

OUR THOUGHTS AND PRAYERS OBVIOUSLY GO HIM FOR THE PASSING OF HIS MOTHER BUT WHAT A KUDOS TO THE DEDICATION THAT HE HAS FOR THIS ORGANIZATION. LASTLY, WE'VE WE'VE LOST

[00:45:03]

SEVERAL PEOPLE RECENTLY BUT ARE TWO THAT I WANT TO MAKE SPECIAL NOTE OF AND FIRST IS THE BEST CHOCOLATE CHIP COOKIE LADY I'VE EVER HAD CHOCOLATE CHIP COOKIES WHEN THEY WERE DOLLAR 25 WHEN I WAS A KID BECAUSE THEY WERE THIS BIG AROUND SYDNEY GARDEN YOU KNOW IN HARPER TOWN WHAT SHE DID FOR A LOT OF LOCAL FOLKS AND FOR THE COMMUNITY REALLY RELATES BACK TO OUR HISTORY AS TO WHAT OUR COMMUNITY IS AND THAT IS GIVING OF YOURSELF BACK TO THE COMMUNITY AND THEN WE RECENTLY LOST DUNKIRK AND THAT WAS ONE OF THE MAIN ARCHITECTURAL SEA PINES AND ONE OF THE INDIVIDUALS THAT HELPED DRIVE THE CHARACTER OUR ISLANDS THROUGH CHARLES FRAZIER'S VISION. AND IT'S IMPORTANT TO RECOGNIZE THESE INDIVIDUALS BECAUSE THEY GO BACK MANY YEARS AND I WOULD SUGGEST THAT IF YOU HAVE AN OPPORTUNITY TO SPEAK WITH THE LONG TIME ISLANDERS SPEAK WITH THEY'VE GOT A KNOWLEDGE ABOUT WHAT OUR COMMUNITY IS AND WHY IS AND I KNOW THAT WE'RE GOING TO GO FORWARD AND DO SOME VIDEOING OF THE COMMUNITY THAT'S WONDERFUL. BUT I ALSO WANT TO DO THAT WITH THE OTHER FATHERS AND MOTHERS OF OUR COMMUNITY AS WELL THAT PROVIDE SO MUCH HISTORY AS TO WHERE WE ARE AND WHY WE'LL. SO I JUST WANT TO TAKE A MOMENT TO RECOGNIZE THOSE THREE INDIVIDUALS BECAUSE THEY WERE ALL AND AND ALL VERY SPECIAL AND UNIQUE TO OUR COMMUNITY SO WITH THAT AND THE GENERAL REPORTS JUST QUICKLY I JOIN THE TOWN MANAGER IN THANKING THE MLK COMMITTEE FOR JUSTICE AND ALL THEIR WORK FOR HONORING MARTIN LUTHER KING JR AND A SPECIAL THANKS I KNOW RABBI BLUM HERE EARLIER TO CONGREGATION BETH YOM AND TO QUEENS CHAPEL FOR THE COMMUNITY SERVICES THAT WERE HELD SO THANK YOU VERY MUCH TO THOSE TWO RELIGIOUS COMMUNITIES WITHIN OUR BROADER COMMUNITY AND IN GENERAL COMMENTS.

ALL RIGHT. UNFORTUNATELY ONE COUNTRY AREA TRANSPORTATION STUDY MR. SANFORD REPORT THANK YOU. SPEAKER COUNTRY COUPLE OF GOVERNMENTS.

OKAY. MR. JAMES AIRPORT YOU HAVE A REPORT YOUR FROM THE COUNTY AIRPORT ON ISLAND IS NOW IN ITS FIRST STAGE OF CONSTRUCTION THAT'S MOBILIZING THE CONTRACTORS AND WE'LL START THIS WORK VERY SHORTLY. IT IS EXPECTED THAT THE DOORS WILL OPEN FOR CITIZENS ABOUT JANUARY 2026. THANK YOU.

THANK YOU, MR. SANFORD SLOCOMBE AIRPORT SIR. DO MR. BROWN ALLEN RECREATION ASSOCIATION OF OH SURE ABOUT THAT YEAH AND ENJOY THEMSELVES FOR COMING OKAY OKAY MY MY MY BIT BY BIT BY BIT BY MISTAKE I'LL TAKE THAT MISS BACK TO SERVICES SAFETY COMMITTEE THE COMMUNITY SERVICE AND PUBLIC SAFETY COMMITTEE PROPOSED A RECOMMENDATION THE TOWN COUNCIL CONCERNING THE TOWN'S ADOPTION AND IMPLEMENTATION OF AN INTEGRATED PEST MANAGEMENT PROPOSAL THE PROPOSED INTEGRATION PEST MANAGEMENT POLICY WAS AMENDED BY THE COMMITTEE AND WILL ADDRESS HOW THE TOWN WILL IMPLEMENT AT LEAST TOXIC PEST MANAGEMENT STRATEGIES AT ITS PROPERTIES ALONG THE EDGES IN THE PARKS THE THE CHILDREN'S PARK, THE DOG PARKS AND ENVIRONMENTALLY RESPONSIBLE MANNER THAT IS PROTECTED TO HUMAN HEALTH IN FAVOR OF AN ECONOMICALLY VIABLE AND SETTLED ESTHETIC PLEA. THE COMMITTEE SUPPORTED THE RECOMMENDATION ON A FOR A VOTE. I WANTED TO TAKE TIME TO THANK HIM FOR WRITING THIS OUT FOR ME AND THAT'S THAT'S THE REASON I WAS STUMBLING OVER IT. BUT I APPRECIATE OUR DOING THAT AND HANDING IT OFF TO ME. IT IS VALUABLE. MR. AMES PPC AS THE PUBLIC PLANNING COMMITTEE MET LAST THURSDAY, 11TH STAFF PRESENTED THE STATUS AND SCHEDULE OF THE ALAMO OVERHAUL AND INTRODUCED THE CONDITIONS AND TRENDS REPORT.

THE PUBLIC PLANNING COMMITTEE ALSO APPROVED 0.45 FAA IN THE FOREST BEACH AREA AND FORWARDED IT TO THE FULL COUNCIL. THANK YOU MR. BROWN. YOU REFINED THE REPORT ON FINANCE AND ADMINISTRATIVE. I APOLOGIZE. I DID NOT REPORT OUT LAST READING OF OUR HAS TAKEN NOVEMBER 14TH AND WEST TO RECOGNITION OF THE TOWN COUNCIL MEMORANDUM OF UNDERSTANDING FOR THE ISLAND DISTRICT THAT WAS BE THE PORT BOOK THE 19TH MEETING WE ADOPTED MISS LOU'S RECORD IN TOWN COUNCIL TO APPROVE A MEMORANDUM OF UNDERSTANDING

[00:50:04]

WITH US THE SMALL INVESTMENT PROGRAM AND ALSO WITH APPROVAL TO SUPPORT WORLD AND PASS THE JAN LEVEL WE APPROVED OR CONSIDERATE OF TOWN COUNCIL A SPONSORSHIP WITH THE RBC GROUP FOR 24 YEAR $400,000. WE ALSO ARE RECOMMENDING APPROVAL OF IT.

WE WERE UNDERSTANDING WITH THE COASTAL COMMUNITY CORPORATION WITH THE GRANT APPROVAL OF $600,000 AND WE ALL RECOMMENDING THE MEMORANDUM OF UNDERSTANDING HABITAT FOR HUMANITY, THE FUNDING AND THE UTILITY INDUSTRY PROGRAM OF $5,000 ALMOST ALL.

[8.Appearance by Citizens]

THANK YOU, MS. BROWN NOW WE'LL GO ON TO APPEARANCES BY CITIZENS WHO WISH TO SPEAK ON MATTERS BEING DISCUSSED IN THE MEETING HAVE SUBMITTED SO SUNDAY.

DO WE HAVE ANYBODY SIGNED UP TO SPEAK TODAY? YES SIR.

MS. MELINDA TURNER GOOD AFTERNOON AND MELINDA TURNER PALMETTO HALL MY COMMENTS ARE REGARDING THE WILLIAM HILTON GATEWAY CORRIDOR INDEPENDENT REVIEW.

FIRST I WANT TO THANK YOU FOR RECORDING THE MEETINGS AND ALLOWING FOR CITIZEN FEEDBACK AFTER ALL OF THE DISCUSSION. I KNOW THE AND POSTING THE MESSAGE HAS A COST TO IT BUT THINK GIVEN THE IMPORTANCE OF THE TOPIC IT IS MONEY WELL SPENT SO THANK YOU VERY MUCH FOR DOING THAT. I KNOW THAT YOU'LL BE DISCUSSING THIS PROJECT DURING EXECUTIVE SESSION TODAY. DURING THAT SESSION I HOPE YOU'RE GOING TO TALK ABOUT THE SCOPE OF THE PROJECT. THIS IS A CONCERN I EXPRESSED AT THE DECEMBER TOWN COUNCIL MEETING AND THAT COMMENT WAS REGARDING THE KICKOFF MEETING NOVEMBER AND NOW I'M HERE IN JANUARY BRINGING UP THE SAME ISSUE BECAUSE OF SCOPE QUESTIONS THAT OCCURRED DURING THE MEETING WEEK IT WOULD BE HELPFUL TO RESIDENTS COMMITTEE MEMBERS AND THE CONSULTANTS TO HAVE A CLEAR UNDERSTANDING OF WHAT IS AND WHAT IS IN SCOPE FOR THIS INDEPENDENT REVIEW MOTIONS RATES HIGH WHEN OUTCOMES DO NOT ALIGN TO EXPECTATIONS.

THANK YOU FOR THE OPPORTUNITY TO PROVIDE FEEDBACK. THANK YOU.

ANYBODY ELSE SEND UP? YES SIR. MR. SKIP SKIP HOAGLAND WINDMILL HARBOR AND 224 I WILL ADDRESS AND ASK TAXPAYERS TO JOIN AND OTHERS TO STOP THIS ILLEGAL NONFUNCTIONING TOWN COUNCIL FULLY CONTROLLED BY THE TOWN MANAGER, LAWYERS AND CPA WHO HAVE THE FULL POWER UNDER OUR CURRENT POLITICAL SYSTEM WE NEED A FULL POWER FULL TIME CEO MAYOR HONEST NO LIVES, NO CONFLICTS, NO HORSES IN THE RACE AND CAN'T BE INFLUENCED OR CONTROLLED BY LOCAL INTEREST GROUPS LIKE THE ILLEGALLY OPERATED FUNDED HILTON HEAD CHAMBER AND THE SECRET UNDER UNDERGROUND GOVERNMENT GREATER COUNCIL ALL ELECTED OFFICIALS AND COUNCILS MUST BE RESTRICTED FROM BEING PART OF ANY OUTSIDE POLITICAL GROUP THAT WANTS TO INFLUENCE THEIR VOTES ON ISSUES THAT WORK AGAINST THE BEST INTEREST OF ALL TAXPAYERS ESPECIALLY THE LEGAL ISSUE AND WORSE THE PRIVATE USE OF MILLIONS OF OUR TAX FUNDS.

EXAMPLES OF MISUSE OF TAX FUNDS FOR PRIVATE PURPOSES THAT VIOLATE CAROLINA CONSTITUTIONAL LAW AND THE SUPREME COURT RULING ARE FOLLOWS FUNDING THE NONPROFIT CHAMBER TO USE TAX MONEY FOR USE AND PROFITS AND PAY BILL MILES OF $500,000 SALARY AND PERKS AND WORSE TO HIDE ILLEGAL FUNDS BY LAUNDERING THIS MONEY TO SHOW NO PROFIT ON YOUR OWN TAX RETURNS TO TRICK THE IRS OF OUR COMMUNITY IN THIS COUNCIL. 600,000 NEXT NEXT.

600,000 OF TAX FUNDS ISSUED TO PRIVATE GATED COMMUNITY C PONDS TO DREDGE HARBOR TOWN.

THIS SHOULD BE PAID BY C PONDS H AWAY AND AWAY NOT TAXPAYERS WHO DON'T HAVE PUBLIC ACCESS TO C PONDS PRIVATE GAIN NEXT WORKFORCE HOUSING FUNDING A NONPROFIT AID TAX FUNDS.

SOMEONE HAS TALKED TO AG ALAN WILSON INTO A FRAUDULENT LEGAL OPINION AND ADDING THIS WORKFORCE HOUSING TO MAKE THIS LEGAL UNDER THE ACCOMMODATION TAX.

THIS CODE IS CLEAR. ANY TAX MONEY TO AID TAX MONEY SHOULD ONLY BE USED AND ISSUED FOR TOURISM MARKETING AND PROMOTION. YOU CAN COUNT ON A LAWSUIT AND WORSE THEY PROPOSE TAKING 15% 15% AWAY FROM LEGAL NONPROFITS AND NOT DEDUCTING ANY MONEY FROM THIS CROOKED CHAMBER OF COMMERCE. IT SEEMS ETHICS VIOLATOR GRUBER SENATOR TOM DAVIS REPRESENTATIVES NEWTON KURTZMAN AND BRADLEY ALL NEED TO BE QUESTIONED ON THIS. THIS IS JUST MORE TAX ROBBERY. THIS ENTIRE COUNCIL CONTINUES TO VOTE TO APPROVE TAX SCAMS FRAUD, TAX THEFT AND YOU ALL NEED TO BE BOOTED FROM PUBLIC

[00:55:05]

SERVICE IF YOU'RE IF IT'S STOPPED AND FIXED. THIS COUNCIL IN FULL POWER TOWN EMPLOYS CAN'T JUST PICK AND CHOOSE THE LAWS THEY WISH TO COMPLY TO.

YOU GOT TO COMPLY TO ALL OF THEM. YOU KNOW YOUR HONEST SERVICE IS APPRECIATED BUT NOT YOUR JUST HONEST SERVICE. THANK YOU.

YOU. THANKS LEN. GREATLY LEN GREELEY REALLY.

I'M HERE TO SPEAK FOR MIKE GREELEY. AS WE HAVE STATED SEVERAL TIMES BEFORE WE DO NOT ACCEPT THE POWER OF YOUR INTERRUPTING ME RIGHT NOW.

THE JUDGE RULED IN MY FAVOR. YOU ARE INTERRUPTING MY TIME. NO, SIR, I AM NOT BECAUSE IT STARTED. WELL, THAT'S FINE. I HOPE NOT.

I'M GOING TO BE READING THIS. I'M SORRY. YOU ARE OUT OF YOU ARE INTERRUPTING ME. I'M SORRY YOU'RE NOT YOU'RE YOU'RE DISRESPECTING 3 MINUTES, MR. HOAGLAND. I DISRESPECT ME. I AM NOT GOING.

BUT THE JUDGE SAID DON'T GO AGAINST I'M NOT GOING AGAINST WHAT THE JUDGE I'M YOU ARE YOU CAN GIVE ME A CITATION. YES, SIR. OKAY.

THANK YOU SO. NOW LET ME READ MY SPEECH. DON'T INTERRUPT ME, PLEASE.

I DON'T INTERRUPT YOU. DON'T TELL ME WHAT IF YOU DON'T WANT ME TO INTERRUPT YOU? DON'T INTERRUPT ME. COURT OKAY. HILTON HEAD IS BEING COMPARED TO WASHINGTON OF ALL PLACES. IT'S A PERFECT ANALOGY. 80% OF THIS ISLAND IS MADE UP OF GATED NON GATED COMMUNITIES AND PRIVATE. 20% IS A FREE WHEELING GOVERNMENT VERSUS FREE ENTERPRISE. IT'S EASY TO SPEND UNLIMITED TAXPAYERS MONEY WHEN YOU NEED MORE YOU JUST ROB TAXPAYERS AND HIDE THE MONEY.

AS LONG AS WE HAVE ELECTED ELECT AS LONG AS WE COUNCILS AND MAYORS THAT ONLY SERVE PART TIME UNDER OUR CURRENT SYSTEM THAT GIVES THE FULL POWER TO OUR TOWN MANAGERS AND LAWYERS WHO ARE ALMOST IMPOSSIBLE TO FIRE AND MOST BEEN CAUGHT IN ILLEGAL ACTS.

NOTHING IS GOING TO WORK WELL. WHAT WILL WORK IS A FULL TIME FULL POWER CEO TYPE MAYOR THAT IS HONEST AGAIN DOESN'T LIE. NOT CONTROLLED BY THE SPECIAL INTEREST GROUPS THE CHAMBER AND THE THE GREATER ISLAND COUNCIL AND WORSE MADE UP OF MANY ELECTED OFFICIALS AND ALL COUNCIL MEMBERS USE TAX FUNDS TO BECOME MEMBERS. YOU'RE ALL CHAMBER MEMBERS.

THAT'S ILLEGAL. IT'S A QUID PRO QUO. THIS COUNCIL MUST FULLY COMPLY.

EXCUSE ME MUST FULLY CONTROL THE BUDGETS AND HAMMER AND OUT OF STATE ART FORM THAT SPECIALIZES IN PROPER TOWN FINANCIAL CONTROLS TRANSPARENCY ,ACCOUNTABILITY AND PERFORMANCE METRICS FOR EMPLOYEES. NOW TODAY WE HEAR ANOTHER FRAUDULENT AUDIT FROM FROM PRESENTATION BY TRADE SCOTT AND MARLIN AUDIT FARM HIRED BY TEN EMPLOYEES NOT THIS COUNCIL TO TRY AND CONVINCE US THIS AUDIT IS CREDIBLE AND DONE UNDER GAS . THIS COULD NOT BE FURTHER FROM THE TRUTH.

THIS AUDIT ONLY AUDITS THE NUMBERS IT WAS HANDED BY THE TOWN CPA TROYER AND ONLY A FORENSIC AUDIT CAN IDENTIFY WASTE CRIMES, FRAUD ETC. COUNTY EMPLOYEES IN TOTAL CONTROL OF THE ACCOUNTING ESPECIALLY SINCE THEY SINCE MANY OF THEM HAVE BEEN CAUGHT AND ILLEGAL TAX USE IS LUDICROUS AT BEST. I PREDICT PRISON ONCE WE FORCE A FORENSIC AUDIT ON TOWN EMPLOYEES ALSO COUNCIL MUST ASSURE THAT ALL TAX FUNDS ARE BEING USED TO BENEFIT THE PUBLIC GOOD AND MAKE CERTAIN THESE FUNDS ARE ISSUED AND USE LEGALLY TO COMPLY WITH STATE AND FEDERAL LAWS. IT'S ILLEGAL TO FUND THE CHAMBER OF COMMERCE AND THAT'S A PERFECT EXAMPLE. NOT ONE SINGLE COUNCIL MEMBERS A CPA OR HAS ACCOUNTING KNOWLEDGE. ALEX BROWN, CHAIRMAN OF THE FINANCE COMMITTEE WOULD BE LIKE ME RUNNING A BEAUTY SALON. I HAVE NO CLUE. WE SIMPLY DO NOT HAVE A LEGAL FUNCTIONING GOVERNMENT ON HILTON HEAD. IT'S UP TO OF US TO CHANGE THIS APATHY IS OUR GREATEST ENEMY. MR. PERRY, YOU LIED AND COMMITTED FRAUD AND YOU BETTER STEP AND ADMIT IT BEFORE YOU HAVE TO ANSWER TO TWO AUTHORITIES BECAUSE THAT'S COMING ON YOU AND WHY WE HAVE MY LAWSUIT LISTED IN THE CORRIDOR ITEMS LISTED UNDER THE EXECUTIVE SESSION. WHY CAN'T JUST COME CLEAN AND LET'S ALL TALK ABOUT IT IN PUBLIC INSTEAD OF YOU HIDING BEHIND THE DOORS. ALL RIGHT.

THANK YOU. I WAS REMISS IN NOTIFYING MR. JOSEPHINE WRIGHT WHO PASSED AWAY THE OTHER DAY AND IS EPITOME OF FIGHTING FOR WHAT'S RIGHT STOOD HER FOR HER PROPERTY AND THAT WE SHOULD ALL LEARN FROM. SO AS WE GO THROUGH A LOT OF THESE DISCUSSIONS GOING FORWARD REGARDING THE ALAMO, WE NEED TO KEEP THAT IN MIND TO MAKE CERTAIN WE'RE PROTECTING ALL. SO SHE WAS ANOTHER INDIVIDUAL IF YOU DIDN'T HAVE A CHANCE TO MEET HER I'M SORRY SHE WAS ONE DERFUL ABSOLUTELY WONDERFUL.

[9.Executive Session]

YOU KNOW WHAT SHE UNTIL THE MOMENT SHE DIED SO THAT BEING SAID.

EXECUTIVE SESSION MR. ORLANDO WE HAVE A REASON TO GO ON EXECUTIVE SESSION.

YES, SIR. AS IT APPEARS ON OUR AGENDA ITEM NINE EXECUTIVE SESSION

[01:00:04]

ITEMS A, B AND C AS WELL AS ITEM D I MOVE TO GO INTO EXECUTIVE SESSION.

THE REASONS STATED BY THE TOWN MANAGER I

* This transcript was compiled from uncorrected Closed Captioning.