[1. CALL TO ORDER] [00:00:06] . I WOULD LIKE TO CALL OUR FINANCE ADMINISTRATION AND ECONOMIC DEVELOPMENT COMMITTEE MEETING TO ORDER. TODAY IS TUESDAY JANUARY 20TH, 2026. IT 2 P.M.. IF ANYONE COULD PLEASE STAND FOR THE PLEDGE OF ALLEGIANCE I PLEDGE ALLEGIANCE TO THE FLAG OF THE UNITED STATES OF AMERICA TO THE REPUBLIC FOR WHICH IT STANDS ONE NATION UNDER INDIVISIBLE WITH LIBERTY AND JUSTICE FOR ALL ALL. AND THIS MEETING HAS BEEN POSTED ACCORDING TO COMPLIANCE [3. STATEMENT OF COMPLIANCE WITH FOIA] [4. APPROVAL OF AGENDA] WITH FOYA. THE SIR THAT'S CORRECT. THIRD, HOW WE CAN MOVE ON THEN I'D LIKE TO ASK FOR SOMEONE TO APPROVE OUR AGENDA TODAY SO MOVED. I'LL SECOND. THANK YOU YOU FOR THAT MS. TABACHNICK. IS THERE ANY DISCUSSION S.A. WE WILL APPROVE THAT WITHOUT OBJECTION AND I SEE NO OBJECTION. AND IF THERE'S ANYONE ONLINE LINE PLEASE SPEAK UP. [5. APPROVAL OF MINUTES] SO ALL RIGHT, LET'S MOVE ON THE IG THE AGENDA HAS APPROVED. I WOULD NOW ASK FOR SOMEONE TO MAKE A MOTION TO APPROVE THE MINUTES FROM NOVEMBER 17TH, 2025. A MOTION? ALL RIGHT. THANK YOU. MISS BROWN'S OUR SECOND, PLEASE. I'LL SECOND. THANK YOU, MR. PRESIDENT. ANY DISCUSSION SEEING? NO DISCUSSION. WE ALSO APPROVE THAT WITHOUT OBJECTION AND AGAIN SEE NO OBJECTION IN THE CHAMBER AND NO ONE SPEAKING UP ON LINE. SO AGAIN, THAT HAS BEEN APPROVED WE WILL NOW OPEN IT UP FOR PUBLIC COMMENT AS ANYONE HERE THAT HAS SIGNED UP FOR PUBLIC COMMENT ANYONE HERE THAT WOULD LIKE TO SPEAK. AND SEEING THAT WE WILL CLOSE PUBLIC SO PUBLIC COMMENT NOW IS [7.a. Finance Report - Pinky Harriott, CGFO Chief Financial Officer] CLOSED AND LET'S GO ON TO NUMBER SEVEN ON OUR AGENDA WHICH IS OUR REPORTS AND I'D LIKE FOR OUR CHIEF FINANCIAL OFFICER MS. PINKY HERE TO COME FORWARD. MS. PINKY THANK YOU FOR COMING ON THE STEPS TO SEE YOU AFTER THE NEW YEAR. APPRECIATE YOU BEING HERE. THANK YOU. HOW ARE YOU? GREAT, THANK YOU. THERE SHOULD BE A FEW. OKAY. YES, IT'S ON. ALL RIGHT. WELL, WE'RE GOING TO START OFF TODAY OUR YEAR TO DATE FINANCE REPORT SINCE IT'S BEEN A WHILE SINCE I'VE BEEN HERE. ON OUR GENERAL FUND REVENUES. OOPS, I WENT TOO FAST. AS YOU CAN SEE, WE TRADING A LITTLE BIT HIGHER THIS MONTH OR TO THE END OF DECEMBER AS TAX REVENUES ARE SLOWLY TRICKLING IN. WE'RE ABOUT 23% OVERALL IN THE GENERAL FUND EXPENDITURES. WE'RE ABOUT 42% ON THE GENERAL FUND. SOUNDS ABOUT RIGHT WE HAVE A LITTLE BIT OF SAVINGS BUT WE ARE TURNING HALFWAY THROUGH THE YEAR SO YOU CAN SEE ALL YOUR CATEGORIES ARE BROKEN OUT AND THEN WE'RE GOING TO GO ON TO OUR ENTERPRISE FUNDS. WE ARE 69% WITH THE EYES OF STORM MOTORS AT 13% FOR REVENUES B FOR EXECUTIVE IS AT 25% AND HILTON HEAD AT 49%. TURNING RIGHT ON TIME FOR YOUR ENTERPRISE EXPENDITURES YOUR 47% IN ISF 16% FOR STORM WATER BEFORE EXECUTIVE IS 20% ON EXPENDITURES AND HILTON HEAD IS AT 36. ALL RIGHT. SO THIS YOUR YEAR TO DATE FOR YOUR GENERAL FUND AND YOUR ENTERPRISE FUNDS, ANY QUESTIONS ON THIS BEFORE WE GO TO THE BUDGET REPORT? LAST QUESTION. YES, GOOD ME UNDERSTAND 16% STORM WATER EXPENDITURE FOR YOUR EXPENDITURES. WELL LOOKS LIKE THAT'S WHAT THEY SPENT TODAY. I THINK THEY HAVE SEVERAL MORE CAPITAL PROJECTS PLANNED FOR THIS YEAR THAT HAVEN'T THEY HAVEN'T FINISHED YEAR. IS THAT 16% MAINLY ADMINISTRATIVE COSTS. OH, PERSONNEL AND SALARIES AND WE HAVE CERTAINLY AN OPERATING EXPENSES. SORRY. OKAY. THANK YOU. MAKE SURE WE GET AN ALL RIGHT. YOUR NEXT ITEM AND YOUR BACKUP IS YOUR BUDGET TRANSFER REPORT. AS YOU CAN TELL, THIS IS SEVERAL LONG. WE'VE HAD A LOT OF ADJUSTMENTS BEING MADE. SOME OF THESE ARE REGULAR OPERATING LINE ITEMS TO AND FROM. SOME OF THESE ARE SOME GRANTS THAT WE HAD FOR ALCOHOL AND DRUGS THAT WE HAD TO KIND OF CLEAN UP SOME EXPENDITURES. I KNOW IT'S FIVE PAGES BUT IF YOU HAVE ANY SPECIFIC QUESTIONS I'M MORE THAN HAPPY TO ADDRESS THEM, BUT I'LL JUST. MM HMM. MR. CHAIR? [00:05:02] YES. OKAY. I'M PAID ON PAGE 13. THE FIRST PAGE I SAW HAD UNDER THE SHERIFF'S OFFICE MAINTENANCE CONTRACT AND TRANSFERRED TO SUBSCRIPTIONS FOR SOFTWARE. I GUESS I JUST THOUGHT SOFTWARE COULD INCLUDED IN MAINTENANCE. I MEAN, YOU HAVE TO PAY IT ANNUALLY. DO NOT I? YES. I BELIEVE THEY WERE MOVING THEY HAVE A LINE ITEM SPECIFIC TO SUBSCRIPTION SO THEY WERE TRANSFERRING IT FROM THEIR MAINTENANCE CONTRACTS. OKAY. THEN ON THE NEXT PAGE FOR EMERGENCY MEDICAL SERVICES IT SAYS WE ARE TRANSFERRING SALARIES AND WAGES TO OVERTIME $1 MILLION TO COVER BUT BUDGET OVERAGE. SO I DON'T UNDERSTAND WE'RE MILLION WE'RE MOVING $1,000,000 BECAUSE THEIR SALARIES ITEM OR THEIR OVERTIME HAS. WE DIDN'T IF WHEN WE DID THE FOURTH SHIFT FOR EMS WE DID NOT GIVE THEM WHAT THEY HAD PREVIOUSLY RECEIVED IN OVERTIME BECAUSE WE WERE FUNDING THE NEW FOURTH SHIFT WITH BY CUTTING THEIR OVERTIME IN HALF. BUT I DON'T THINK THEY'RE FULLY STAFFED YET ON THAT FOURTH SHIFT. SO WE HAD TO USE SOME OF THE SALARY FUNDS THAT WE HAD TO COVER THE OVERTIME FOR THE EXISTING. IS THERE ENOUGH FUNDING LEFT TO COVER SALARIES IF CONTINUE TO HIRE BY THE END OF THE FISCAL YEAR? SO FAR YES BECAUSE OVERTIME WE HAVE A GIANT HIRING BOOM. YEAH. BECAUSE OVERTIME IS GOING TO CONTINUE TO GO UP SINCE THEN BUT THEY'RE STILL SITTING ON VACANCY LOG FOR THAT FOURTH SHIFT SO WHICH IS WHY WE MOVED IT TO OVERTIME TO COVER IT THAT WAS MINE. THOSE ARE MY QUESTIONS I THINK I'VE GOT QUESTIONS FOR MR.. KEEP GOING THEM. OKAY WELL IF YOU DON'T ME ON THOSE THAT'S THE NEXT ITEM REPORT OKAY THANK THIS IS JUST AN UPDATE AFTER WE RECENTLY OUR NUMBERS TO THE TREASURY SO WE'RE UPDATING YOU AS WELL AS YOU CAN SEE THE ORIGINAL AT THE TOP. TOTAL 37 MILLION. AND THEN TODAY EXPENDITURES ARE 31.2. YOUR PROJECT LIST ON THE NEXT PAGE AND IT SHOWS SOME BALANCES LEFT. WE ARE DOING SOME RESEARCH AND SOME UPDATES ON SOME OF THE AMOUNTS THAT ARE LEFT OVER FOR EXAMPLE FINANCE AND ADMINISTRATIONS KIND OF WORKING THROUGH SOME OF THE FUNDS LEFT OVER. FIRE STATION ALERTING SYSTEM IT'S FULLY EXPENDED BUT WE HAVE A BALANCE OF 280,000 SO IN FEBRUARY WE WILL BE BRINGING SOME SUGGESTIONS FORWARD TO OTHER CATEGORIES THAT ARE ALREADY THERE LIKE AFFORDABLE HOUSING IS ONE WHERE WE HAVE SOME SAVINGS THAT WE COULD UTILIZE. WE DID WE HAD ABOUT 1500 LEFT OVER IN THE PREMIUM PAY YOU AUTHORIZED WHEN WE FIRST RECEIVED ARPA FUNDS THAT WE'RE JUST GOING TO MOVE TO ADMINISTRATION ADMINISTRATIVE AND WE INCREASED OUR GRANTS ADMINISTRATORS CALL SHARE TO THE OPERA FUND. WE'VE GOT WE EXTENDING OUR CONTRACT WOULD BE FOR MEMORIAL HOSPITAL WHERE IN THE WORKS OF FINE TUNING IT WAS PREVIOUSLY TO EXPIRE ON JULY 31ST. WE'RE GOING TO EXTEND IT THROUGH THE END OF THE YEAR SO THAT WE CAN SPEND DOWN SOME MORE OF THOSE FUNDS WE HAD ALLOCATED FOR MENTAL HEALTH SERVICES IN THE DETENTION CENTER ARE BOTH OUR BROADBAND HEART AND BROADER AND NORTH SEE IT TO BE COMPLETED BY PROBABLY FISCAL YEAR END HARGRAVES ALREADY COMPLETE WE'RE JUST WAITING ON AN INVOICE THAT NEEDS TO BE TO BE PAID AND THEN BROADBAND NORTH IS IN PROCESS AND WE WE'LL PROBABLY FINISH THAT BY JUNE 30. A COUPLE OTHER ONES THAT WE'RE LOOKING AT ARE SOME SAVINGS WHEN ARE LEFTOVER FUNDS WITH THE GULF FARMERS CO-OP AND BROADBAND LONG DRIVEWAY THIS WAS THE CITIZENRY EMBARRASSMENT REPORT A CITIZEN REIMBURSEMENT PROGRAM AND WE HAVE NOT RECEIVED ONE APPLICATION FOR REIMBURSEMENT SO ARE SOME OF THE ITEMS THAT WILL COME TO YOU IN FEBRUARY SO THAT WE CAN SPEND DOWN THESE ARPA FUNDS BY THE END OF THE YEAR AS REQUIRED . SO BY THE END OF 2631 FUNDS WHATEVER IS NOT SPENT IS THEN TO THE GOVERNMENT. THANK YOU. THANK YOU SAID BROADBAND NORTH AS IN PROGRESS? YES IT'S IMPRESSIVE. WE FEEL WILL COMPLETE THAT BY FISCAL YEAR END. SO JUNE 30 ANY QUESTIONS REGARDING THE ARPA DISBURSEMENTS AND I HAVE ONE ON THE FERRY PROJECT WHAT IS THAT ONE POINT ALMOST $1.5 MILLION LEFT OVER? YES. WHEN WE FIRST STARTED THE FERRY PROJECT WE WERE LOOKING AT THE [00:10:05] POTENTIAL OF CROSS ISLAND HAVING FIRST ISLAND FERRY EMBARKATION ACROSS ISLAND THAT HAS BEEN HELD UP AND IS NOT PROCEEDING FORWARD CURRENTLY. THE ADMINISTRATION IS LOOKING AT A POTENTIAL EMBARKATION SITE AT JENKINS ISLAND. WE NEED TO PREPARE FOR THAT BECAUSE WE'LL START THE CONSTRUCTION ON TO 78 BRIDGE AND THEN ONCE THE STUDY IS DONE THAT ENGINEERING WORKING ON NOW WE'LL COME TO YOU OR LIKELY MOVE THOSE THE REMAINDER OF THOSE FUNDS TO THE JENKINS ISLAND VERSUS CROSS ISLAND SINCE WE CANNOT PROCEED THERE. OKAY. SO THE CROSS ISLAND IS NOT GOING TO BE NO, NOT AN OPTION. THANK YOU. WE WILL BRING THAT FORWARD TO YOU BECAUSE THERE ARE RESOLUTIONS NAMING CROSS ISLAND AND WE NEED TO REPEAL THOSE ARPA. THE ARPA PORTAL ITSELF DOES NOT HAVE A SITE LOCATION. IT JUST STATES PROVIDING FERRY EMBARKATION FOR THE FIRST ISLAND RESIDENT. SO WE DID NOT PUT THAT IN THE HARBOR ORDINANCE BUT. UNFORTUNATELY IT IS ON A RESOLUTION SO WE'LL BRING THAT FORWARD AND THEN REPEAL THAT SO WE'RE LIKELY GOING TO CHANGE THAT TO JENKINS ISLAND AFTER OUT WHAT THE STUDY PRODUCES THAT JERRY AND HIS TEAM ARE WORKING ON. ANY OTHER QUESTIONS SO YOU KNOW QUESTIONS THAT CONCLUDE YOUR REPORT MORE ONE MORE OKAY ALL RIGHT DON'T DON'T SEND ME OFF YET PRETTY MUCH SILENT IN BETWEEN THERE I WAS WAITING FOR QUESTIONS. ALL RIGHT. THIS IS OUR FINAL ITEM. THIS IS OUR CAPITAL IMPROVEMENT FUND IN FUND 4000. SO THE VERY FIRST AND I NOTICED A ERROR ON MY PART I LEFT THE AMOUNT OUT OF THE EMS HEADQUARTERS PROJECT IS ACTUALLY $1.5 MILLION BUT I WILL FIX THAT. I'LL GET SARAH NEW UPDATED. WE HAD ALLOCATED $1.5 MILLION IN FISCAL YEAR 22 IN THE CIP BACK WHEN IT WAS IN FUND 1040. THAT PROJECT HAS BEEN SITTING ON THE BOOKS FOR THREE HOMES FOR YEARS NOW. IT'S NOT MOVING FORWARD. WE'VE NOT SELECTED A SITE. THE DISCUSSIONS ARE ONGOING WITH THE CITY SO WHAT WE'RE GOING TO DO SINCE WE HAVE THREE PROJECTS THAT ARE NEEDING THESE FUNDS I'M JUST MAKING COUNCIL AWARE THAT WE'RE TAKING THE 1.5 THAT WE PREVIOUSLY ALLOCATED FOR EMS HEADQUARTERS AND MOVING IT TO THOSE THREE PROJECTS LISTED ADMIN BUILDING RENOVATIONS. WE HAD A LITTLE BIT OF A SHORTAGE FOR THE FINAL TWO. GET YOUR MOVE BACK IN HERE BCSO HEADQUARTERS THIS IS THE OLD FEDERAL COURTHOUSE REROOF AND THEN DETENTION CENTER INTERIOR RENOVATIONS PHASE ONE WHICH IS CURRENTLY ONGOING. IF YOU RECALL LAST YEAR WE SOME ADDITIONAL ISSUES THAT WE NEEDED FUNDING FOR SO THIS IS ONE OF THOSE ANY QUESTIONS YOU'RE NOT INCREASING OR DECREASING APPROPRIATIONS SO I HAVE NO NEED AN AMENDMENT I'M JUST REALLOCATING RESOURCES IN QUESTIONS SLOGAN ON LINE QUESTIONS. NOPE, HE SAYS I CAN SEE IT. OKAY, COOL. ALL RIGHT. NO, THAT CONCLUDES NOW CONCLUDE YOUR WELL THANK YOU FOR COMING [8.a. Presentation of the FY2025 Annual Comprehensive Financial Report (ACFR) (FISCAL IMPACT: N/A) - David Irwin, CPA, Mauldin & Jenkins] OUT AND LET'S MOVE ON THEN TO OUR NEXT AGENDA ITEM AND THIS IS MR. DAVID IRWIN AND MR. IRWIN IS WITH MALDEN AND JENKINS. THIS IS THE PRESENTATION OUR FISCAL YEAR 2025 ANNUAL COMPREHENSIVE FINANCIAL REPORT AND MR. IRWIN YOU'VE BEEN COMING HERE FOR HOW MANY YEARS NOW THAT YOU'VE COME AND GRACED US WITH YOUR PRESENCE? DO YOU KNOW HOW LONG IT'S BEEN? SEVEN OR EIGHT MONTHS. THAT'S LONG AS I CAN TELL YOU. HAVING FUN YOU'VE BEEN COMING HERE TO TELL US REAL QUICK BACKGROUND OF OF YOU'RE HERE AND WHAT'S IMPORTANT ABOUT WHAT YOU DO AND THEN WHY YOU COME TO US EVERY YEAR. ALL RIGHT. WELL AGAIN GOOD AFTERNOON, EVERYBODY. HOPE YOU ALL ARE DOING WELL. GOOD TO SEE YOU AGAIN. THANK YOU. MY NAME IS DAVID IRWIN AND I'M WITH MARTIN JENKINS. I WAS THE PARTNER WHO OVERSAW THIS YEAR'S AUDIT OF THE COUNTY'S FINANCIAL STATEMENTS AND I CERTAINLY APPRECIATE THE OPPORTUNITY TO BE HERE WITH YOU ALL AFTERNOON TO DISCUSS WITH YOU ALL THE RESULTS OF THIS YEAR'S AUDIT. AGAIN, AN AUDIT IS SOMETHING THAT IS REQUIRED BY THE STATE FOR YOU ALL TO HAVE ONCE A YEAR YOU KNOW AGAIN YOUR YOUR FISCAL YEAR END IS JUNE 30 IT'S DUE TO THE STATE YOU'RE ALL IS DUE TO THE STATE 1231 AND PICKING PORTUGAL OR PICKING HER STAFF WORK REAL HARD DURING THE MONTHS OF JULY THROUGH DECEMBER TO JULY THROUGH AUGUST TO CLOSE DOWN THE BOOKS AND THEN WE COME IN USUALLY AROUND SEPTEMBER, SOMETIMES A LITTLE BIT LATER ON BUT IT TAKES US YOU KNOW, IF YOU'VE LOOKED AT YOUR FINANCIAL STATEMENT, YOU KNOW HOW COMPLEX ARE SO IT TAKES US A GOOD 2 TO 3 MONTHS TO TO AUDIT YOUR RECORDS AND PRESENT THE REPORT THAT WE'RE THAT WE'RE TALKING ABOUT TODAY. SO AGAIN, CERTAINLY APPRECIATE [00:15:01] THE OPPORTUNITY TO BE HERE. YOU KNOW, I WON'T TAKE UP TOO MUCH OF YOUR TIME SO THIS PRESENTATION WILL BE BRIEF BUT WHAT I DO WANT TO DO IS PROVIDE YOU ALL AN OVERVIEW OF OUR INDEPENDENT REPORT, DISCUSS THE TWO COMPLIANCE REPORTS THAT WE ISSUE WITH THE AUDIT HIT A FEW OF THE FINANCIAL STATEMENT HIGHLIGHTS DISCUSS SOME INFORMATION THAT THE AUDITING STANDARDS REQUIRES COMMUNICATE YOU ALL AND THEN LAST BUT NOT LEAST I ANSWER ANY QUESTIONS THAT YOU ALL MAY HAVE NOW THE FINANCIAL STATEMENTS SOME SKILLS THAT HAVE BEEN PROVIDED TO YOU ALL ARE THE RESPONSIBILITY OF MANAGEMENT AND MEMBERS COUNCIL AS YOUR INDEPENDENT EXTERNAL AUDITORS OUR RESPONSIBILITY IS TO ISSUE AN OPINION ON THESE STATEMENTS. WE CONDUCT OUR AUDIT IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS AND GENERALLY ACCEPTED FILING STANDARDS AND I'M HAPPY TO SAY THAT WE ARE ISSUING A CLEAN UNMODIFIED OPINION ON THIS YEAR'S REPORT. AGAIN, THIS IS WHAT YOU WANT. THIS IS THE HIGHEST LEVEL OF ASSURANCE THAT WE CAN PROVIDE YOUR EXTERNAL AUDITORS. WHAT THIS MEANS IS THAT IN OUR OPINION THE FINANCIAL STATEMENTS ARE ARE CONSIDERED TO BE FAIRLY PRESENTED IN ALL MATERIAL RESPECTS AND OF COURSE ACCEPT ACCOUNTING PRINCIPLES. AND AGAIN WHAT IN LAYMAN'S TERMS WHAT THAT MEANS IS THAT YOU CAN RELY ON THE NUMBERS THAT ARE IN THESE FINANCIAL SO AGAIN AS PART OF THE AUDIT AS I MENTIONED THERE ARE TWO COMPLIANCE REPORTS THAT WE ALSO ISSUE, THE FIRST OF WHICH IS A SINGLE AUDIT REPORT AGAIN A SINGLE AUDIT IS A COMPLIANCE AUDIT THAT IS REQUIRED WHEN AN ENTITY SPENDS OVER $750,000 OF FEDERAL EXPENDITURES OVER THE YEAR THE COUNTY APPROXIMATELY 35 AND A HALF MILLION DOLLARS OF FEDERAL EXPENDITURES THIS HAS WHAT'S THE CASE WITH THE FINANCIAL AUDIT WE ARE ISSUING A CLEAN OR UNMODIFIED OPINION ON THE SINGLE LOT AS WELL. THE SECOND COMPLIANCE REPORTS THE DEALBOOK REPORT REPORT EVALUATES THE COUNTY'S INTERNAL CONTROLS AND YOUR COMPLIANCE LAWS REGULATIONS AND AGAIN VERY GOOD NEWS HERE WE NOTED NO AUDIT FINDINGS MEANING THERE WERE NO SIGNIFICANT DEFICIENCIES OR MATERIAL WEAKNESSES IN. THE COUNTY'S INTERNAL CONTROLS THAT WE IDENTIFIED DURING OUR AUDIT PROCEDURES YOU KNOW AS I MENTIONED YOU ALL BEFORE BEFORE ,COUNTY IS ONE OF THE LARGEST COUNTIES IN THE STATE AND THEREFORE IS A SIGNIFICANT AMOUNT OF FINANCIAL ACTIVITY THAT HAS TO BE ACCOUNTED FOR. IN ADDITION, JUST GIVEN THE VOLUME NEW ACCOUNTING STANDARDS REPORTING REQUIREMENTS AND REALLY JUST THE OVERALL COMPLEXITY OF THE FINANCIAL REPORTING PROCESS, IT MAKES IT ALL THE MORE IMPRESSIVE TO BE ABLE TO PRESENT ALL IN ORDER THAT NOT ONLY HAS A CLEAN OPINION BUT ALSO AUDIT FINDINGS. AND AGAIN THIS REFLECTS NOT ONLY STRONG INTERNAL CONTROLS BUT ALSO JUST SIGNIFICANT PREPARATION OF THE AUDIT PROCESS. THE FINANCIAL REPORTING PROCESS ITSELF. AND THAT'S SOMETHING MANAGEMENT COUNSEL SHOULD BE PROUD OF . I DO WANT TO THANK PINKY AND THE ENTIRE FINANCE DEPARTMENT FOR ALL THEIR HARD AGAIN THIS YEAR. YOU KNOW AS I MENTIONED THE AUDIT THE PROCESS IS A COMPLEX ONE. YOUR FINANCIAL STATEMENTS ARE OVER 200 PAGES LONG. SO THERE'S A TREMENDOUS AMOUNT OF TIME EFFORT THAT AGAIN IS INVOLVED IN THIS AUDIT PROCESS AND HAS ALWAYS EVERYONE WAS VERY ACCOMMODATING. OUR TEAM WORKED HARD TO ADDRESS ALL OF OUR QUESTIONS AND KUDOS NECESSARY INFORMATION THAT WE NEEDED IN ORDER TO GET THE AUDIT FINALIZED BY. 1231 DEADLINE SO YOU JUST WANT TO THANK YOUR STAFF AGAIN FOR ALL THEIR HARD ON THIS YEAR. NOW FOR A BRIEF OVERVIEW OF YOUR FINANCIAL STATEMENTS, THE COUNTY PREPARES WHAT IS CALLED AN ANNUAL COMPREHENSIVE FINANCIAL OTHERWISE KNOWN AS AN ACT FOR AN ACT FOR REQUIRES THE INCLUSION OF ADDITIONAL INFORMATION THAT GOES ABOVE AND BEYOND FINANCIAL REPORTING REQUIREMENTS. YOUR FINANCIAL STATEMENTS ARE SUBMITTED ANNUALLY TO THE GOVERNMENT FINANCE OFFICER ASSOCIATION OTHERWISE KNOWN AS A GIVE AWAY WHERE THEY PUT IT THROUGH A PRETTY STRENUOUS REVIEW PROCESS AND WHEN THEY REVIEW THE COUNTY'S DOCUMENT THEY'RE NOT REVIEWING THE FINANCIAL HEALTH OF THE COUNTY. THEY ARE ASSESSING TRANSPARENCY ACCURACY AND COMPLETENESS AND THROUGH THIS REVIEW THE GIVE AWAY IS ONCE AGAIN AWARD THE COUNTY THE CERTIFICATE OF ACHIEVEMENT EXCELLENCE IN FINANCIAL REPORTING AND AS YOU CAN SEE ON THE SLIDE, THIS IS THE 16TH YEAR IN A ROW THAT THE COUNTY HAS RECEIVED THE CERTIFICATE YOU KNOW, 16 YEARS AGAIN THAT THAT REFLECTS THE COUNTY'S STRONG COMMITMENT TO NOT TRANSPARENCY BUT HIGH QUALITY FINANCIAL REPORTING. SO AGAIN THESE THESE FINANCIAL SERVICES DOCUMENT IT'S AN IMPRESSIVE AND CERTAINLY SOMETHING THAT YOU ALL SHOULD BE PROUD OF BEFORE WE LOOK AT THE NUMBERS THEMSELVES, YOU KNOW IT'S, YOU LOOK THROUGH YOUR FINANCIAL STATEMENTS I ALWAYS ENCOURAGE EVERYONE TO READ THE MANAGEMENT'S ANALYSIS OTHERWISE KNOWN AS THE MD. YOU KNOW, THIS SECTION IS RIGHT AFTER OUR ALL OPINION IT BEGINS ON PAGE FIVE. IT'S WRITTEN BY MANAGEMENT. IT REALLY A GOOD JOB OF BRIDGING THE GAP BETWEEN THE TECHNICAL FINANCIAL AND THE [00:20:05] STORY BEHIND THOSE NUMBERS. SO THIS SECTION HIGHLIGHTS MAJOR TRENDS CHANGES THE YEAR AND IT ALSO PROVIDES SIDE BY SIDE COMPARISONS OF NOT ONLY IF WHAT 25 BUT ALSO WITH WHAT 24 FINANCIAL ACTIVITY. SO IF YOU EVER FIND YOURSELF WHY DID THIS INCREASE OR WHAT CAUSED THIS CHANGE OFTENTIMES CAN FIND YOUR ANSWER WITHIN THE YOU KNOW SO AGAIN, I WOULD I WOULD STRONGLY ENCOURAGE EVERYONE TO TO READ THIS SECTION. NOW THE COUNTY'S BASED FINANCIAL STATEMENTS ARE BROKEN UP INTO THREE COMPONENTS THE FIRST OF WHICH IS THE GOVERNMENT WIDE STATEMENTS THE GOVERNMENT WATCH STATEMENT THEY PROVIDE A BROAD VIEW OF THE COUNTY'S OPERATIONS IN SIMILAR TO THAT OF A PRIVATE SECTOR BUSINESS SO RATHER FOCUSING INDIVIDUAL FUNDS THEMSELVES IN THIS SECTION ALL THE FINANCIAL ACTIVITIES COMBINED INTO ONE OR TWO COLUMNS DEPENDING ON ON THE NATURE OF THE FUND YOU HAVE A COLUMN FOR YOUR GOVERNMENT ACTIVITIES AND YOU ALSO HAVE A SEPARATE COLUMN FOR YOUR BUSINESS TYPE ACTIVITIES BUT WE HAVE A SLIDE HERE THAT SUMMARIZES THE COUNTY'S FINANCIAL ACTIVITY FROM THE GOVERNMENT PERSPECTIVE. BUT AGAIN CAN SEE THE COUNTY END OF THE YEAR WITH ASSETS AND DEFERRED OUTFLOWS OF RESOURCES ARE AROUND 1.4 BILLION AROUND 697 MILLION OF THAT OR YOUR CAPITAL ASSETS NET ACCUMULATE DEPRECIATION IN CAPITAL ASSETS THIS LAND BUILDINGS MACHINERY EQUIPMENT THIS OWNED BY THE COUNTY YOU ALL YOU ALSO HAD AROUND $650 MILLION IN CASH AND INVESTMENTS ON HAND AS OF YEAR END LIABILITIES OF DEFERRED INFLOWS OF RESOURCES AROUND 403 MILLION OF THAT AMOUNT AROUND HUNDRED AND 23 MILLION ARE LONG TERM OR LONG TERM IN NATURE MEANING. THEY'RE NOT DUE WITHIN THE NEXT FISCAL YEAR REVENUES ARE AT 414 MILLION. THAT'S AROUND A $34 MILLION INCREASE COMPARED TO WHAT FOUR THE MAJORITY THIS INCREASE PERTAINING TO THE INCREASE IN THE IN THE REVENUES OF THE SALES TAX PROJECTS FUND EXPENSES WERE UP TO 82 MILLION WHICH WAS AN INCREASE ABOUT 32 AND A HALF MILLION COMPARED TO PRIOR YEAR. SO YOUR INCREASE IN REVENUE WAS MOSTLY OFFSET YOUR INCREASE IN EXPENSES. THIS RESULTED IN THE ENDING NET POSITION OF APPROXIMATELY 964 MILLION WHICH IS AN INCREASE OF 131 MILLION FOR THE YEAR. SO AGAIN ALL IN ALL A REALLY STRONG YEAR FROM AN ENERGY PERSPECTIVE THE COUNTY CONTINUES TO TO STRENGTHEN ITS FINANCIAL POSITION. REVENUES ARE GROWING, EXPENSES ARE CONTROLLED AND YOU ALL HAVE A HAVE AN IMPRESSIVE LOOKING BALANCE SHEET. SO AGAIN, THAT'S CERTAINLY SOMETHING YOU ALL SHOULD BE PROUD OF . NOW THE SECOND COMPONENT OF YOUR FINANCIAL STATEMENTS ALL THE FUND LEVEL STATEMENTS AGAIN THIS IS WHAT YOU ALL TYPICALLY SEE THROUGHOUT THE YEAR. THE FUND LEVEL STATEMENTS FOCUSES ON INDIVIDUAL PARTS OF THE GOVERNMENT AND REPORTS THE COUNTY'S OPERATIONS IN MORE DETAIL THAN THAT THE ENTITY WHAT AND OF ALL THE COUNTY'S FUNDS IF I'M IN SHOES MY PRIMARY FOCUS IS THE GENERAL FUND AGAIN AS THE MAIN FUND OF THE COUNTIES WHERE THE MAJORITY OF YOUR REVENUES ARE RECEIVED AND FUNDS EXPENDED. WE HAVE A CHART HERE THAT SHOWS THE REVENUES FOR THE GENERAL TOTAL REVENUES 196 MILLION WHICH IS AROUND $12 MILLION INCREASE COMPARED TO WHAT FOUR YEAR IS. YOU CAN SEE THE VAST MAJORITY OF THE REVENUES OR OBVIOUSLY FROM TAXES WHICH WAS AROUND 138 MILLION AND THAT ACCOUNTED FOR AROUND 70% OF THE GENERAL FUNDS TOTAL REVENUES A COUPLE OTHER REVENUE SOURCES MENTIONING CHARGES FOR SERVICES WERE 16.2 MILLION AND INTERGOVERNMENTAL REVENUE WAS RIGHT AT 12.1 MILLION FOR THE YEAR. THIS NEXT CHART SHOWS THE GENERAL FUNDS EXPENDITURES BY MAJOR FUNCTION TOTAL EXPENDITURE AROUND 176 MILLION THAT'S ABOUT AN $8 MILLION INCREASE COMPARED TO PRIOR YEAR AGAIN PUBLIC IN GENERAL GOVERNMENT REPRESENT THE MAJORITY OF THESE EXPENDITURES PUBLIC SAFETY WAS AROUND 57 MILLION THAT ACCOUNTED FOR AROUND 32% OF THE GENERAL FUNDS TOTAL EXPENDITURES WHILE GENERAL GOVERNMENT EXPENDITURES $77 MILLION FOR THE YEAR AFTER FACTORING IN TRANSFERS OUT TO OTHER FUNDS THE GENERAL FUNDS FUND BALANCE DECREASED SLIGHTLY BY AROUND 6.2 MILLION FOR AN ENDING BALANCE OF 89 MILLION FOR THE YEAR. THIS NEXT CHART SHOWS THE FULL AND BALANCED HISTORY OF THE GENERAL FUND OVER THE PAST FIVE YEARS. YOU KNOW CHARTS LIKE THESE ARE ALWAYS INTERESTING TO ME IS KIND OF INTERESTING YOU KNOW, REFLECT BACK ON WHERE YOU WERE COMPARED TO WHERE THINGS CURRENTLY STAND. BUT YOU KNOW AS YOU CAN SEE THERE HAVE BEEN FLUCTUATIONS IN THE THE GENERAL FUND OVER THE PAST FIVE YEARS BUT OVERALL FUND BALANCES INCREASE AROUND 24% SINCE 2021. SO AGAIN CONGRATULATIONS TO YOU ALL ON THAT. YOU KNOW FOR THIS MOST FISCAL YEAR THE GENERAL FUND GENERATED A SUFFICIENT OPERATING SURPLUS AND THAT'S TO TRANSFERS OUT TO OTHER FUNDS FOR CAPITAL PURPOSES. SO THAT TO ME IT REFLECTS DISCIPLINED BUDGETING AND CONSERVATIVE FINANCIAL [00:25:06] MANAGEMENT. AGAIN THAT'S CERTAINLY SOMETHING THAT THE COUNCIL MANAGEMENT AND REALLY EVERYONE INVOLVED IN THE COUNTY SHOULD BE COMMENDED FOR AND YOU KNOW, ONE THING I ALWAYS LIKE TO REMIND CANCER COUNCIL WHEN WE TALK ABOUT FUND BALANCE THAT'S NOT WHAT YOU ALL HAVE IN THE FORM CASH FOR DISCRETIONARY SPENDING FUND BALANCE IS MERELY THE DIFFERENCE BETWEEN ASSETS AND LIABILITIES ONLY OF COURSE ONLY A PORTION IS CASH ON HAND AND WHEN YOU THINK ABOUT FUND BALANCE, YOUR FUND BALANCE REPRESENTS THE COUNTY'S LIQUIDITY, ITS FLEXIBILITY AND ITS ABILITY TO TO RESPOND TO CASH NEEDS EMERGENCIES AND ON ANTICIPATED EXPENDITURES. AND TO LOOK INTO THIS A LITTLE DEEPER CHART THIS YEAR THAT SHOWS THE GENERAL FUND'S UNASSIGNED, UNASSIGNED FUND BALANCE OVER THE PAST FIVE YEARS UNASSIGNED FUND AS WELL ALL YOU CAN USE FOR OPERATIONS AND AS YOU SEE WE'VE ALSO INCLUDED TWO BENCHMARKS HERE. ONE REPRESENTS THE COUNTY'S FUND BALANCE POLICY WHILE, THE OTHER REPRESENTS G OF GFA LAYS A MINIMUM RECOMMENDED REQUIREMENT FOR YOUR FUND BALANCE POLICY AND AGAIN THE COUNTIES FUND BELTS POLICIES TO HAVE A MINIMUM FUND BALANCE EQUAL TO AROUND 30% OF OPERATING EXPENDITURES. GFR ALWAYS A LITTLE LOWER THEIR RECOMMENDATIONS A MINIMUM OF 17% OF OPERATING EXPENDITURES BUT YOU CAN SEE ON THE SLIDE YOU ALL HAVE DONE A REALLY GOOD JOB OF CONTINUING TO EXCEED THESE TWO BENCHMARKS WHICH AGAIN AS I MENTIONED EARLIER IS REALLY A REFLECTION OF STRONG FISCAL MANAGEMENT. OF COURSE ALONE WE EXPLAIN THAT TO ME SO I CAN UNDERSTAND IT. YOU THAT THE FUND BALANCE IS NOT CASH IT'S NOT ALL CASH FLOW MILES IS WHAT YOU HAVE LEFT OVER IS DIFFERENCE BETWEEN ASSETS AND LIABILITIES AND ONLY A PORTION OF WHICH IS CASH AVAILABLE FOR SPENDING ALL OTHER ASSETS IN THE GENERAL FUND MAKE UP FUND BALANCE AS WELL. SO IF YOU HAVE ANY RECEIVABLES ON HAND AS OF YOUR THAT'S AN ASSET WHEN YOU REDUCE YOUR LIABILITIES RESULT IS FUND BALANCE. SO AGAIN THAT'S NOT NECESSARILY CASH WHICH YOU HAVEN'T HAD TO SPEND AS YOU SEE FIT IS JUST THE DIFFERENCE ASSETS AND LIABILITIES WHAT'S LEFT OVER AFTER YOU REDUCE YOUR LIABILITIES YOUR ASSETS NO FIRST FIRST ON COUNCIL 2017 WE HAD A HURRICANE THAT YEAR AND WE HAD A BEAR FUND BALANCE OF ABOUT 33 OR 27 OF $30,030 MILLION. WE USE THAT FUND BALANCE CASH TO HELP WITH CLEANUP BUT KNOWING THAT WE WERE WERE GETTING THOSE AND SO MY ASSUMPTION WAS ALWAYS THAT THAT WAS CASH AVAILABLE IF WE NEED IT FOR EMERGENCY WE CAN MOVE. IT'S NOT ALL CASH. THAT'S WHAT YOU'RE TELLING ME. YEAH, CORRECT. JUST THE DIFFERENCE BETWEEN ASSETS AND LIABILITIES. IT WHEN YOU LOOK AT WHEN YOU LOOK AT YOUR FULL IN BALANCE YOUR FULL BALANCE IS A PORTION FARMHOUSE IS RESTRICTED LEGALLY RESTRICTED FOR LET'S SAY CAPITAL PROJECTS SERVICE YOU HAVE SOME FUN BALANCE IS NON SPENDABLE I CAN UNDERSTAND THAT AND THEN THIS UNASSIGNED FUND BALANCE IS WHICH YOU ALL CAN USE OPERATIONS NOW I CAN UNDERSTAND THAT OKAY YEAH AND WE'LL TALK WE'LL TALK HER BECAUSE YOU MAKE UP A VERY GOOD POINT. OKAY, THANK YOU. I'LL A SLIDE ON THAT. BUT YOU KNOW WHEN YOU LOOK AT FUND BALANCE ADDITIONS, ONE THING TO KEEP IN MIND THE GENERAL FUND EXPENDITURES OF APPROXIMATELY $14.6 MILLION PER MONTH. SO YOU ALL ENDED THE YEAR WITH AN UNASSIGNED FUND BALANCE EQUAL TO FOUR AND A HALF MONTHS WORTH OF OPERATING EXPENDITURES. SO AGAIN THAT'S A STRONG BALANCE. BUT AGAIN WITH YOU ALL HAVING A JUNE 30 YEAR END YOU KNOW THAT FUND IS NEEDED TO GET YOU THROUGH THE MONTHS OF JULY THROUGH NOVEMBER WHEN OFTENTIMES YOUR REVENUES ARE LOWER THAN THEY ORDER IN OTHER TIMES OF THE YEAR. BUT AND YOU KNOW, NOT TO BELABOR THE POINT AND YOU MAY AGAIN MADE A GOOD POINT EARLIER BUT A QUESTION THAT I'M OFTEN ASKED IS, YOU KNOW, AS LONG AS WE HAVE AS LONG AS WE'RE ABLE TO PAY OUR CURRENT OBLIGATIONS, WHAT'S THE POINT OF HAVING A STRONG FUND BALANCE? AND YOU KNOW, AGAIN, THERE ARE SEVERAL REASONS FOR THIS OF WHICH I JUST MENTIONED PROPERTY TAXES REPRESENT A SIGNIFICANT PORTION OF YOUR OF YOUR REVENUES AND THEY'RE NOT CYCLICAL NATURE. SO A STRONG FUND BALANCE PROVIDES YOU ALL WITH THE CASH FLOW NECESSARY TO GET YOU THROUGH THE MONTHS WHEN REVENUES ARE LOWER THAN THEY ARE AT OTHER TIMES OF THE YEAR. OTHER REASONS RECOVERY TO COVER SIGNIFICANT EMERGENCIES THAT YOU JUST MENTIONED ON YOUR OWN ANTICIPATED EXPENDITURES IT PROVIDES WITH THE COUNTY WITH THE FLEXIBILITY JUST TO FUND DISCRETIONARY SPENDING THERE'S A POTENTIAL FOR BETTER INTEREST WHEN YOU GO OUT TO THE MARKET WHICH WOULD SAVE YOU ALL MONEY AND AGAIN. LAST BUT NOT LEAST, IT'S IMPORTANT IN AN UNCERTAIN ECONOMIC TIMES AND IT GIVES YOU MENTION, YOU KNOW, FROM FROM THE FINANCIAL CRISIS BACK IN [00:30:01] 080 9 TO 2 THE GLOBAL PANDEMIC OF 2022 WEATHER RELATED ISSUES THAT UNFORTUNATELY ALL SOMETIMES HAVE TO DEAL WITH YOUR BEING A COASTAL COMMUNITY IF I'M IN YOUR SHOES IT IS COMFORTING TO SEE THAT YOU ALL HAVE A STRONG FUND BALANCE TO BE ABLE TO WITHSTAND ANY OF ISSUES THAT THAT WE HAVE ON THE SLIDE AND THAT'S THAT'S CERTAINLY SOMETHING THAT AGAIN IF I'M IN YOUR SHOES I WOULD I TAKE COMFORT IN KNOWING LOOKING AT YOUR FUND BALANCE A FEW OTHER FEELINGS I JUST WANT TO BRIEFLY MENTIONED ALL THE ALL THE COUNTIES FOR ENTERPRISE FUNDS WHICH AGAIN IS YOUR STORMWATER YOUR STORMWATER FUND THE THE BEAUFORT EXECUTIVE AIRPORT THE HILTON HILTON HEAD ISLAND AIRPORT AND THE SOLID WASTE AND RECYCLING FUND NOW AGAIN ENTERPRISE FUNDS ARE USED TO ACCOUNT FOR OPERATIONS IN A MANNER SOME OF OF THAT ARE PRIVATE SECTOR BUSINESS. YOU KNOW THE INTENT OF THESE ENTERPRISE FUNDS ARE TO BE AND TO GENERATE ENOUGH OPERATING REVENUES TO COVER OPERATING EXPENSES. AND WE HAVE A SLOT HERE THAT SHOWS OPERATING REVENUES AND OPERATING EXPENSES OF THESE FOUR FUNDS THE STORMWATER FUND GENERATED OPERATING INCOME THIS YEAR WHILE THE OTHER THREE FUNDS HAD OPERATING LOSSES. BUT THAT BEING SAID YOU FACTOR IN NON-OPERATING NON OPERATING REVENUES CAPITAL CONTRIBUTIONS AND TRANSFERS INTO OTHER FIRM TRANSFERS INTO OTHER FUNDS WITH THE EXCEPTION THE SOLID WASTE FUND THE OVERALL NET POSITION OF THE OTHER THREE FUNDS ACTUALLY INCREASED THIS YEAR SO THE SOLID WASTE FUND'S NET POSITION IT DECREASED BY ABOUT 2.6 MILLION ITS ENDING FUND BALANCE AS I'M SORRY IS ENDING NET POSITION IS AROUND 612,000 YOU KNOW AGAIN ENTERPRISE FUNDS CAN CERTAINLY FLUCTUATE FROM YEAR TO YEAR BASED ON CAPITAL NEEDS STAFFING ETC. AND THAT'S WHY THESE FUNDS ARE BEST EVALUATED OVER MULTI-YEAR TRENDS AND NOT JUST FOCUSING ON A SINGLE YEAR BUT YOU KNOW AS PART OF THE LONG TERM PERSPECTIVE. YOU KNOW WE ALWAYS RECOMMEND THAT MANAGEMENT PERIODICALLY REVIEW THESE FUNDS, MAKE SURE THAT THEY REMAIN SELF-SUFFICIENT AND NOT HAVING TO RELY ON OTHER FUNDS. AGAIN, THIS APPLIES TO ALL FOUR YEAR PLUS FUNDS BUT BUT ESPECIALLY YOU SHOULD ALWAYS FIND JUST LOOKING NET POSITION THAT IT'S THAT IT HAS AS OF OF JUNE 30 BUT ONE FINAL ITEM TO DISCUSS AGAIN IT'S JUST INFORMATION THAT AUDITING STANDARDS REQUIRES THAT WE COMMUNICATE ALL AS I MENTIONED YOU ALL ARE RECEIVING A CLEAN OPINION NO AUDIT FINDINGS WE RECEIVE FULL COOPERATION COOPERATION FROM MANAGEMENT STAFF. THERE WERE NO SIGNIFICANT ISSUES OR DISAGREEMENTS WITH MANAGEMENT AFFECTED THE FINANCIAL STATEMENTS. THERE WERE NO UNCORRECTED MISSTATEMENTS AND AGAIN WE ARE INDEPENDENT OF THE COUNTY AS REQUIRED BY GOVERNMENT REPORTING STANDARDS AND WITH THAT UNLESS ANYBODY HAS ANY QUESTIONS. THAT CONCLUDES MY PRESENTATION. AGAIN, THERE'S A LOT OF INFORMATION REPORT. WHAT I TRIED TO DO IS TO THE HIGHLIGHTS WHAT I THINK HAVE MOST IMPORTANCE TO YOU ALL BUT I WILL CLOSE SAYING THAT YOU ALL ARE IN A STRONG FINANCIAL POSITION AND AGAIN AS I MENTIONED EARLIER THAT'S CERTAINLY A TESTAMENT TO OUR MANAGEMENT AND REALLY EVERYONE INVOLVED IN THE COUNTY. SO THANK YOU AGAIN TO YOUR TO YOUR STAFF FOR ALL THEIR HARD WORK AGAIN THIS YEAR. WE CERTAINLY APPRECIATE THE OPPORTUNITY SERVICE TO YOU ALL AND LOOK FORWARD TO WORKING YOUR FUTURE. THANK YOU. MR. IRWIN QUESTIONS I HAVE A COMMENT I REALLY ENJOYED PAGE 29 AND 30 THE PIE CHARTS. I THINK THAT'S VERY IMPORTANT FOR OUR PUBLIC. THEY CAN SEE WHERE THE REVENUE COMES FROM AND WHERE THE EXPENSES ARE AND FOR A LOT OF PEOPLE UNLESS YOU'RE A NUMBER GEEK LIKE ME YOU DON'T WANT TO SEE CHARTS YOU KNOW THEY'RE NOT INTERESTED IN THAT BUT PIE CHART IS A VISUAL RIGHT IN FRONT OF YOU AND I ALSO TO APPRECIATE MS.. HARRIET AND HER DEPARTMENT FOR A CLEAN AUDIT ALL THE WORK THAT WENT INTO THIS ESPECIALLY STARTING WITH THEIR MANAGEMENT DISCUSSION AND ANALYSIS IT WAS QUITE EXTENSIVE AS YOU NOTED AND THANK YOU FOR POINTING IT OUT AND I WOULD ASK THE PUBLIC ALTHOUGH THIS PACKET 320 PAGES WHICH MIGHT PUT SOME PEOPLE TO SLEEP THERE WERE SOME THERE WERE SOME PAGES THAT WERE VERY IMPORTANT STARTING AT 67 DOWN TO 90 THAT WAS WHERE THEY EXPLAINED KINDS OF THINGS FOR US. YOU KNOW, SARAH COULD PUT IT UP THERE. IT WAS THE RECAP OF FUNDS WHICH IS GOOD INFORMATION IN MY OPINION. IF YOU COULD GO TO 67 PLEASE. SARAH PEOPLE OFTEN SAY WHAT'S THE DIFFERENCE BETWEEN THIS FUND THAT FUND THAT FUND BECAUSE ALL THEY SEE IS MONEY RIGHT? AND SO STARTING ON PAGE 67 IN THAT PACKET IT EXPLAINS THE DIFFERENT FUNDS AND THIS IS HELPFUL FOR COUNSEL FOR ALL OF OUR CONSTITUENTS. YEAH YOU GOT TO FLY RIGHT AFTER HIS REPORT IT'S WAY DOWN THERE 67 BUT I NOTED AND IT GOES TO 15 SORRY WE THERE'S THE GRAPHS [00:35:04] HERE. YEAH SO KEEP TELLING ME WHEN NO YOU GOT TO KEEP GOING YOU'RE ONLY LIKE IN 30 SO PAY FOR THE PUBLIC ALTHOUGH IT MIGHT BE DAUNTING TO LOOK IF YOU GO TO 67 IN THE PACKET THERE'S GREAT OF WHAT EVERY FUND IS ABOUT AND YOU NOTED THAT IT'S A LOT OF DETAIL WHICH I APPRECIATE THE FINANCE DEPARTMENT DOING BUT IT'S VERY GOOD INFORMATION FOR PEOPLE SAY WELL WHERE'S MY MONEY GO? WHERE DID YOU GET THE MONEY? WHY WE NEED TAXES? WHY DO YOU HAVE A FUND BALANCE ? ALL OF THAT IS VERY GOOD THERE. IT'S STARTING RIGHT THERE ON YOUR DOLLAR. YEAH. OKAY, SO IT WAS VERY INFORMATIVE TO READ SOME OF THIS AND I THINK I WOULD ENCOURAGE THE COMMITTEE TO DO THAT AGAIN THANKS TO YOU FOR THE AUDIT FOR RECOGNIZING HARRIET AND THE DEPARTMENT BECAUSE I KNOW THIS WAS A LOT OF WORK. THANK YOU. WE CERTAINLY APPRECIATE IT. A LOT OF WORK. I'M IMPRESSED THAT YOU YOU READ THE DOCUMENT. IS THIS A LOT OF KIND OF A GEEK? I DON'T KNOW TO TELL BUT I THINK IT'S IMPORTANT NOT ONLY TO GET A CLEAN AUDIT BUT TO UNDERSTAND WHAT THE DEPARTMENT DOES AND OUR MONEY COMES FROM WHERE OUR MONEY GOES. THIS IS VERY GOOD INFORMATION THAT THEY PROVIDE. TO YOUR POINT OF VIEW IN THE MANAGEMENT ANALYSIS I WOULD ENCOURAGE EVERYONE TO THAT SECTION. I MEAN IT'S PROBABLY 1516 PAGES LONG AND IT DOES A REALLY JOB OF SUMMARIZING THE THE 300 PAGE DOCUMENT. YES. BECAUSE PEOPLE SAY I'M NOT READING 308 BUT THERE IS A GOOD REALLY GOOD PORTION THERE. THANK YOU. ANY OTHER QUESTIONS FOR NUMBER GASB ARE AT NOW IT'S 121101121 WE JUST WE JUST A I REMEMBER WHEN WE WERE DOWN IN THE FORTIES THAT'S RIGHT THAT'S RIGHT OH OKAY ALL RIGHT. IF THERE'S NO MORE QUESTIONS FOR MR. IRWIN DAVID, THANK YOU . COMING AS USUAL, WE APPRECIATE BEING YOU ALWAYS VERY GOOD IN YOUR PRESENTATION WHAT YOU GIVE TO US AND LET ME COMMEND MS.. HARRIET AS OUR CHIEF FINANCIAL OFFICER AND ALSO MR. MOORE FOR JOB WELL DONE. WE APPRECIATE THAT AND ACTUALLY YEARS PAST THEY WERE STRUGGLING TO GET IT IN IN TIME AND I KNOW YOU GOT IN THIS YEAR AND WE WERE GOOD TO GO. SO AGAIN I THINK REMEMBER A COUPLE OF YEARS PAST JUST ASKING FOR EXTENSIONS THAT NO HAPPENED WITH MS.. HARRIET IN CHARGE. SO AGAIN WE APPRECIATE THAT SO AGAIN ANY OTHER QUESTIONS? MR. CHAIRMAN, I WOULD JUST LIKE TO DO WHAT YOU DID WHAT YOU SAID ABOUT OUR GREAT CFO AND OUR GHOSTWRITER AND OF COURSE THEIR STAFF TO WHICH WE KNOW EVERYTHING THAT THEY PUT IN AND WHAT HAPPENS WITH THAT. SO MR. IRWIN, WE WILL LET YOU GO. NOTHING ELSE BUT AGAIN, THANK YOU FOR COMING. WE LOOK FORWARD TO SEEING YOU AGAIN NEXT YEAR. ALL RIGHT. THANK YOU. THANK SO MUCH. BUT I AM GOING TO SEARCH MY PEN. [8.b. An Ordinance Authorizing the County Administrator to Execute the Necessary Documents and Provide Funding for the Purchase of Real Property Located at 1451 Ribaut Road (TMS No. R110 009 000 0031 0000) from Drayton-Parker Companies LLC in the amount of $700,000 plus closing costs (FISCAL IMPACT: Purchase price is $700,000, plus closing costs. Funding for this project is from the Capital Projects Fund (Fund 4000) – Land Acquisition (Account #4000-80- 1000-54400). Current account balance in the account is $1,854,891.82. ) - Jared Fralix, Assistant County Administrator] ALL RIGHT. LET'S MOVE ON THEN TO MY AGENDA ITEM B WHICH IS AN ORDINANCE AUTHORIZING THE COUNTY ADMINISTRATOR TO EXECUTE DOCUMENTS TO PROVIDE FUNDING FOR THE PURCHASE OF REAL PROPERTY LOCATED 1451 RIBEAU ROAD TECH MASK NUMBER ARE 1100090000031000 AND THIS IS FROM DRAYTON PARKER COMPANIES LLC AN AMOUNT $700,000 PLUS CLOSING COSTS AND I NEED A MOTION TO MAKE THE MOTION RIGHT . IS THERE A SECOND FOR US TO DISCUSS THIS AND MAKE THE SECOND THAT WE HAVE A SECOND. ALL RIGHT. SO NOW IT'S OPEN FOR DISCUSSION . THINK WE'RE GOING TO START OFF IF NO ONE HAS OBJECTION TO HAVING MR. PERRY GOING TO DO A LITTLE PRESENTATION FOR US HERE? THIS IS A THIS IS A GREAT THING FOR US TO BE ABLE TO BRING TO YOU GUYS TO TALK. THIS IS SOMETHING WE TALKED ABOUT WITH COUNCIL A MONTH OR SO AGO EXECUTIVE SESSION AND THERE'S AN OPPORTUNITY AS YOU'RE AWARE THE OLD PARKER'S THERE AT LADY'S ISLAND DRIVE AND REBA ROAD HAS BEEN DEMOLISHED BUT IS SITTING THERE FOR SALE. WE ABLE TO PUT IN AN OFFER FOR THAT. AT FIRST THERE WAS ALREADY A COMPETING BUT THAT OFFER FELL THROUGH AND THEY CAME BACK TO OUR OFFER AND WE WERE ABLE TO COME UP WITH AN ACCEPTED OFFER OF $700,000. THIS WOULD BE PAID OUT OF OUR CAPITAL PROJECTS FUND THAT WE ALREADY FUNDING SET ASIDE FOR LAND ACQUISITION AND THE GOAL INTENT OF THIS IS THAT WE COULD USE THIS PROPERTY FOR FUTURE ROAD IMPROVEMENTS AT THAT INTERSECTION. IT'S A KNOWN INTERSECTION WITH SAFETY AND CAPACITY ISSUES ALREADY AND SO THIS WOULD BE PIVOTAL FOR US TO ONE DAY WE'LL NEED IT FOR WHATEVER THOSE IMPROVEMENTS ARE EITHER ALL OF IT OR AT LEAST A GOOD CHUNK OF IT. SO THAT'S WHAT THIS ORDINANCE IS ABOUT AND THIS OPPORTUNITY THAT LIES OF US SO THAT TAKE ANY QUESTIONS ANY QUESTIONS I'D JUST LIKE TO MAKE A COMMENT. THE TOWN OF PORT ROYAL HAS BEEN ADVOCATING FOR THIS FOR A WHILE AND ON ANY GIVEN AFTERNOON OR MORNING THE TRAFFIC BACKED UP ALL THE WAY IN TO WHERE BURGER [00:40:02] KING IS AND IN THE TOWN OF PORT WORLD AND IN THE OTHER DIRECTION ALL THE WAY TO PARIS AVENUE TRYING TO GET THROUGH THAT INTERSECTION. I DON'T KNOW WHAT THE TRAFFIC ACCIDENT RATE IS THERE BUT I'VE SEEN QUITE A FEW PERSONALLY THERE YOU KNOW, PRETTY IMMEDIATE HELP THIS PROPERTY SO TO GIVE TO US IS THIS KIND OF A LONG TERM THING SO WHAT WE TRY TO DO IS SET UP SOME SHORT TERM AND MID-TERM LONG TERM IMPROVEMENTS AND SO WHAT WE'RE ALREADY HAVE ACTIVE IS A RIGHT TURN LANE IMPROVEMENT COMING FROM THE OPPOSITE WAY ON ADVANCE AUTO PARTS WAY THAT'S KIND OF IN SOME PRELIMINARY DESIGN BUT WE DIDN'T HAVE ANY PLANNED IMPROVEMENTS BECAUSE WE DIDN'T HAVE ANY PROPERTY FOR THIS SECTION. SO IT'S GOING TO PROVIDE A RIGHT TURN OFF OF LADY'S ISLAND DRIVE TO GET TOWARDS BEFORE GOING NORTH ON REBA ROAD AND THEN EVENTUALLY TO ACCOMMODATE THAT LEFT TURN BACK AND UP TOWARDS BURGER KING THAT WILL ALSO GIVE US SOME EXPANSION OPPORTUNITY TO HELP CULTIVATE THAT. BUT THE FIRST STEP WOULD BE RIGHT TURN TO USE PROPERTY FOR A RIGHT TURN OFF A LADY'S ISLAND DRIVE ONTO REBA HEADED NORTH THAT WOULD BE OUR SHORT TERM IMPROVEMENT IT'S JUST TO GOOD I JUST WANT I SUPPORT THIS ORDINANCE AND THIS MOTION AND WE RECEIVED A LETTER FROM MAYOR PHILLIPS SO THIS IS VERY IMPORTANT TO PORT ROYAL AND. WE CERTAINLY WANT TO SUPPORT OUR MUNICIPALITIES CAPACITY GOOD IS THE ACCOUNT BALANCE OF THE 1.8 BEFORE OR AFTER 700,000 BEFORE SO THERE WOULD BE A REMAINING OF 1.13. OKAY. THANK YOU MR.. ONE OTHER THING TO NOTE LONG TERM IMPROVEMENTS THOSE WOULD NEED TO BE DESIGNED AND DEVELOPED AND. THERE'S NOT FUNDING SET ASIDE FOR THAT AT THIS MOMENT SO THAT WOULD BE A FUTURE NEED BUT THEY WOULD BE ONE STEP CLOSER AS FAR AS PROPERTY NEEDED FOR THAT RIGHT. AND OUR IF NOT WE WILL BRING THE QUESTION TO ORDER. IS THERE ANY MORE DISCUSSION? NO DISCUSSION. ALL RIGHT. IS THERE ANYONE THAT'S OPPOSED THAT OBJECTION TO US SENDING THIS TO COUNCIL SEEING NO OBJECTION THIS WILL MOVE THEN COUNTY COUNCIL. ALL RIGHT. THANK YOU, MR. ALEX AND KNOW OH YES. ALL RIGHT. LET'S MOVE ON THEN TO EXCUSE ME ON THE LAST ITEM WE ARE WORKING WITH THE PURCHASER OR WITH THE SELLER AND SO IS TIME SENSITIVE WERE ASKED THAT THIS OFFICER MOVE TO THE NEXT COUNCIL MEETING IF POSSIBLE BUT I DON'T THINK THERE'S ANY ISSUE WITH THAT THAT'S NOT THE PROCESS ANYHOW. ALL RIGHT. WELL GOOD. SO THEN WE WILL LOOK FOR THIS [8.c. Approval to purchase a dump truck with attachment package ($272,258.28) (FISCAL IMPACT: The purchase price is of $247,507.53. Staff recommends a 10% contingency of $24,750.75, bringing the total to $272,258.28. The funding account is 5025-90-9020-54000 with a current balance of $393,679.00) - Bradley Harriott - Public Works Director Taylor Brewer - Stormwater Manager (backup) (10 Minutes)] ON OUR NEXT COUNCIL MEETING OR LET'S MOVE ON SEE ON OUR AGENDA APPROVAL OF PURCHASE TO PURCHASE A DUMP TRUCK WITH ATTACHMENTS PACKAGE $272,258 AND THIS IS COMING FROM A BALANCE OF 393,006 OR 97 SIX CENTER $79 AND THIS THROUGH PUBLIC WORKS AND MR. HARRIET HERE TO GIVE US I NEED TO ACTUALLY MOTION FIRST TO FOR US TO LOOK AT THIS MOTION OKAY I'LL SECOND ROUND MR. HAMMER THANK YOU AND AS PART OF DISCUSSION MR. HEARD IF YOU CAN GO AHEAD JUST TELL US REAL QUICK WHAT WE'RE LOOKING AT HERE. IT'S JUST A REPLACEMENT OF ONE OF OUR OLDER ASSET DUMP TRUCKS. I CAN SEE IT HUNDRED 9000 MILES TEN YEARS OLD. SO IT'S REACHED ITS LIFESPAN. A LOT OF REPAIRS IN THE PAST FEW YEARS ON THIS TRUCK. SO JUST REPLACING THIS TRUCK WITH A NEWER MODEL AND THE REASON IT'S TWO PIECES IS THE CHASSIS COMES AS ONE AND THEN YOU HAVE TO ORDER THE BODY TO GO ON US TO PACKAGE SO. ALL RIGHT. ANY MORE ADDITIONAL QUESTIONS FOR SEEING NO QUESTIONS? WE WILL PASS THIS WITHOUT OBJECTION IS THERE ANY OBJECTION I SEE NO OBJECTION ONLINE OR HERE IN CHAMBERS. SO THIS WILL PASS WITHOUT [8.d. 2025/63: A Resolution regarding the Beaufort County Personnel Handbook section 3.3 Remote Work/Telecommuting policy.] OBJECTION. SO AGAIN THANK YOU MR.. APPRECIATE YOU BEING HERE TODAY AND THEN LET'S MOVE ON THEN TO D WHICH WOULD BE 2025 BACKSLASH 63 A RESOLUTION REGARDING THE BE FOR COUNTY PERSONNEL HANDBOOK SECTION 3.3 REMOTE WORK TELECOMMUTING POLICY YES MA'AM. I'M GLAD YOU'RE HERE. NOW WE'VE DISCUSSED SOME OF THIS BEFORE IN THE PAST AND BACK UP AGAIN AND LET ME HAVE I GUESS I NEED TO HAVE A MOTION TO FOR TO TALK ABOUT THIS MOTION. ALL RIGHT. THANK CHRIS BROWN THE SECOND MR. DAWSON ALL RIGHT. AS PART OF DISCUSSION WE'LL GO AHEAD AND DISCUSS THIS. SO IF YOU YOU WANT TO TAKE OVER I'LL KICK IT OFF. SO I HAVE GONE BACK THROUGH THE NOVEMBER 10TH COUNCIL MEETING WHERE WE DID REMAND THIS BACK AND HAND, WROTE DOWN ALL THE QUESTIONS I GOT FROM THAT. SO I DO THEM IN A SOMEWHAT DECENT ORDER HERE AND I'M JUST GOING TO GO THROUGH THIS LIST FIRST AND I THINK MOST IMPORTANT QUESTION OF COUNSEL RELATED WHETHER OR NOT WE COULD HAVE EMPLOYEES THAT MOVE OUT [00:45:01] OF STATE POST HIRE SIGN AN AGREEMENT THEY WOULD FOLLOW SOUTH CAROLINA STATE LAWS AND THAT IS THE QUESTION THAT WE HAD TO TAKE BACK TO OUR OUTSIDE LABOR LAW ATTORNEYS THEIR ANSWER WAS THAT IT WOULD NOT SUFFICE AS IT WOULD NOT KEEP ANOTHER ADMINISTRATIVE AGENCIES OR COURTS FROM ASSERTING JURISDICTION OVER A COMPLAINT OR CASE FILED BY AN EMPLOYEE LIVING IN THAT STATE. SO THAT WAS I BELIEVE A BURNING QUESTION FOR AT LEAST A HANDFUL OF YOU ALL. AND THE OTHER ONE I FELT WAS REPEATED SO OFTEN WAS THE COST AND SO THIS ONE WAS A LITTLE MORE TRICKY. THERE'S STILL SOME UNKNOWN VARIABLES WE WILL NOT KNOW UNTIL WE GET ENGAGED WITH LABOR LAW ATTORNEYS IN THOSE STATES. BUT I DO HAVE SOME INFORMATION FOR YOU FOR WORKER'S COMP POLICIES BECAUSE I THINK WE'VE BEEN THROUGH THAT THOROUGHLY THAT WE ALL UNDERSTAND WE WOULD HAVE TO PURCHASE WORKER WORKER'S COMP COVERAGE IN THE STATE IN WHICH THEY RESIDE. THAT IS ESTIMATED AT $350 PER EMPLOYEE PER YEAR PAYROLL TAXES FOR UNEMPLOYMENT INSURANCE IS ESTIMATED AT ABOUT 1% OF THEIR SALARIES. WE HAVE THREE EMPLOYEES THAT WE'VE DISCUSSED AS WELL THREE EMPLOYEES AT A STATE AND THE AVERAGE SALARY OF THOSE THREE EMPLOYEES WAS $75,470. SO THE TOTAL ESTIMATED ANNUAL COST FOR WORKERS COMP AND THE PAYROLL UNEMPLOYMENT INSURANCE IS $1,045 PER HEAD PER YEAR. IN ADDITION TO THAT, AS WE'VE DISCUSSED, WE WOULD NEED CONFER WITH LABOR LAW ATTORNEYS IN THOSE STATES THE NATIONAL AVERAGE LAW ATTORNEY HOURLY FEE RUNS ANYWHERE FROM 3 TO $600 PER HOUR. WE ESTIMATE ANYWHERE FROM 5 TO 8 HOURS OF WORK WITH THESE TO DETERMINE WHERE ALL WE ARE OUT OF COMPLIANCE HOW DO WE GET IN COMPLIANCE AND IF WE NEED TO REWRITE ANY POLICY POLICY SPECIFICALLY FOR THESE EMPLOYEES. SO THAT ESTIMATES OUT TO $8,775 . WE ALSO WOULD NEED TO WORK WITH THE WORKER'S COMP ATTORNEY A LITTLE LOWER 150 TO $400 PER HOUR IS THE NATIONAL AVERAGE. WE ESTIMATE ABOUT 3 TO 5 HOURS OF WORK WITH WORKER'S COMP. WE DON'T IT WILL BE AS INVOLVED WITH THE LABOR LAWS SO THAT CAME OUT AT $3,300 TOTAL ESTIMATED ATTORNEY FEES FOR BOTH $12,075 ANY ADDITIONAL WORK THAT WE WOULD NEED TO DO WITH THOSE ATTORNEYS WOULD BE ON A AS NEEDED BASIS GOING FORWARD BUT THAT'S THE UPFRONT COSTS THAT WE ANTICIPATE. ANY QUESTIONS ON COSTS SO FAR? QUESTIONS FOR THIS NEED? NOPE. SO AND I WILL GO ON THAT THERE ARE OTHER COSTS AS THE BENEFITS AND THINGS LIKE THAT WE SOME CAN BE MANAGED BY THE DEPARTMENT YOU KNOW I DISCUSSED IN THE OCTOBER COMMITTEE MEETING I DISCUSSED OVERTIME FOR EXAMPLE IF AN EMPLOYEE WORKS MORE THAN 8 HOURS A DAY IN CALIFORNIA WE HAVE TO PAY THEM OVERTIME SO THAT CAN BE MANAGED AT THE DEPARTMENT LEVEL BUT. THEN THERE ARE OTHER BENEFITS THAT WE CAN'T CONTROL PAID FAMILY LEAVE WHERE WE HAVE TO PAY THEM UP TO EIGHT WEEKS OF PAID LEAVE. SO THINGS LIKE THAT WOULD BE WOULD COME UP AS NEEDED. WE CAN'T FORECAST THAT THAT WOULD EVEN HAPPEN. IT MAY NOT HAPPEN BUT ARE THE UNKNOWN VARIABLE COSTS THAT WE CAN'T PIN DOWN FOR YOU ALL? SOME OF THE QUESTIONS THAT I GATHERED GATHERED WHAT OTHER ELECTED OFFICIALS HAVE OUT OF STATE VIRTUAL WORKERS WHEN I WAS GIVING YOU THE DATA BEFORE I WAS RELYING ON ADDRESSES IN OUR H.R SYSTEM BUT I DID GO BACK AND CONFIRM WITH THE ELECTED OFFICIALS AND THEY DO NOT HAVE ANY OUT OF STATE VIRTUAL WORKERS. I THINK THERE WERE TWO ELECTED OFFICIALS THAT HAVE ONE EMPLOYEE THAT WORKED ON A HYBRID APPROACH WHICH THAT WE DON'T HAVE ANY CONCERNS WITH. THERE WAS ALSO A QUESTION ABOUT OR NOT THERE WAS A POLICY TO ENSURE ADDRESSES ARE UPDATED ONCE EMPLOYED AND THINK WE COVERED THAT THERE'S NOT A POLICY THAT WE ARE GOING OUT LOOKING AT PEOPLE'S IDEAS EVERY SO FREQUENTLY BUT THERE IS A POLICY IN THE SECTION 2.1 PERSONNEL RECORDS WHERE ARE RESPONSIBLE TO LET US KNOW WHEN THEIR ADDRESS CHANGE. WE ALSO DO SEND OUT COMMUNICATIONS TWICE A YEAR ASKING TO REVIEW THEIR ADDRESSES AND MAKE CHANGES ACCORDINGLY AND THAT'S USUALLY AROUND OPEN ENROLLMENT AND TAX SEASON WHICH I THINK A COMMUNICATION EITHER JUST WENT OUT OR IS SLATED TO GO OUT FROM FROM FINANCE FOR W-2. AND A QUESTION THAT I JOTTED QUESTION WAS RAISED AS TO WHETHER THE ELECTED OFFICIAL COULD ENSURE COMPLIANCE IF THEY HAVE OUT OF STATE VIRTUAL EMPLOYEES FOR EXAMPLE LIKE A SUB H.R. AND I THINK IT WAS KIND OF TOUCHED ON BUT I'LL JUST READDRESS IT. YES. AND IT CERTAINLY BE RECOMMENDED THAT IF AN ELECTED OFFICIAL IS GOING TO EMPLOYEE STAFF OUT [00:50:06] OF STATE THAT WE WOULD ASK THAT THEY ARE ENSURING AS ARE BEING MET AND WORKING WITH THE APPROPRIATE DEPARTMENTS IN THE STATE BUT ULTIMATELY IF THERE'S ANY LITIGATION THAT ARISES THE COUNTY IS RESPONSIBLE FOR THAT . OKAY. OKAY. A COUPLE MORE AND I THINK MR. YATES, YOU HAD ASKED WE HAVE REACHED OUT TO THE TREASURER TO DISCUSS THIS FOLLOWING THE AUGUST COMMITTEE MEETING WHEN THIS FIRST CAME ABOUT I DID APPROACH THE TREASURER ACTUALLY SHE APPROACHED ME OUT IN THE HALLWAY AFTER THE MEETING AND I SUGGESTED THAT WE DO HAVE A SIT DOWN MEETING WITH THE ADMINISTRATION AND FINANCE MY TEAM AND HER TEAM AND THAT MEETING WAS DECLINED SO I HAD REACHED OUT AS EARLY AS AUGUST 2024 ASKING FOR POSITION DESCRIPTIONS AND. I GOT THEM HERE RECENTLY ABOUT A WEEK AGO BUT I DO WANT TO STATE FOR THE RECORD SHE DID SEND ME AN EMAIL BACK IN AUGUST THAT I OVERLOOKED SO SHE HAD ASKED THAT I CORRECT THAT FOR THE RECORD IN WHICH I AM BUT WE NOW HAVE THIS POSITION DESCRIPTIONS AVAILABLE AND WE'RE ANALYZING THOSE AND THOSE ARE TELLING US HOW THE POSITIONS ARE DESIGNATED WHETHER THEY ARE TO BE REMOTE, HYBRID OR IN-PERSON. THANK YOU. MM HMM. AND I THINK YOUR OTHER QUESTION, MR. REYES WAS HOW LONG HAVE THESE EMPLOYEES BEEN WITH THE COUNTY AND? THEY RANGE ANYWHERE 2017 TO 2021. THEY WERE HIRED AS IN STATE EMPLOYEES BUT ADDRESSES GOT CHANGED FROM 2019 THROUGH 2025 . MM HMM. AND THEN MS.. HOWARD HAD ASKED THERE WAS ANY OTHER QUESTIONS THAT YOU GUYS ARE WELCOME TO EMAIL ME OR CALL ME BUT I HAVE NOT RECEIVED ANY OTHER QUESTIONS SO COULD YOU JUST SAY AGAIN HOW MANY OUT OF STATE EMPLOYEES WE HAVE THREE. ALL RIGHT. THEY'RE ALL WITH ONE ELECTED OFFICIAL. CORRECT. AND THEY'RE LONG EMPLOYEES WITH THAT INDIVIDUAL. YES. RANGES FROM 2017 TO 2021. THEY ALL WERE IN STATE WHEN THEY WERE ORIGINALLY HIRED, RIGHT? CORRECT. OKAY. I HAVE A QUESTION. MR.. ALL THE COSTS THAT YOU JUST MENTIONED THE WORKER'S COMP AND CAN'T THAT JUST BE GIVEN TO THE ELECTED OFFICIALS LET HER LET HER TAKE IT OUT OF HER BUDGET FOR THIS IT RIGHT. SURE. SO JUST SHOW ME A PROBLEM AND LETTING THESE THREE PEOPLE WORK REMOTE FROM THEIR HOMES WHEREVER THEY ARE AND SHE THEY HER DEPARTMENT PAYS THE COST OF . NO, NO, NO. THE TAXPAYER PAYS THE COST. WE FIND HER EVERYTHING YEAH. EVERYTHING RIGHT. ALL RIGHT YEAH. SO TO ME I DON'T SEE A PROBLEM AS LONG AS THEY TAKE THE MONEY OUT OF HER OUT OF HER BUDGET, I . ANY MORE DISCUSSION? WHO ELSE WANT TO COMMENT? I'M HAPPY GO OVER THE POLICY AGAIN BUT I'D YOU LET ME KNOW IF THERE'S ANY ADDITIONAL INFORMATION YOU NEED THOUGH IS THERE A PROVISION TO GRANDFATHER THE THREE THAT ARE OUT OF STATE AND THEN REQUIRE NO FURTHER OUT OF STATE EMPLOYEES? I MEAN OUR CONSTITUENTS WONDER WE HAVE 200,000 PEOPLE HERE. WE CAN'T FIND SOMEBODY QUALIFIED AND I UNDERSTAND THESE WERE LONG TERM SO THEN THEY MOVED BUT THERE A PROVISION TO GRANDFATHER THOSE PEOPLE. THE POLICY THAT'S IN YOUR PACKET DOES NOT HAVE THAT PROVISION MEAN OBVIOUSLY WE HAVE NOT ADOPTED THE POLICY. SO IF THAT'S THE DESIRE OF COUNSEL GRANDFATHERED THEM IT WON'T TAKE BUT JUST A FEW MINUTES TO UPDATE THAT DRAFT POLICY. COULD YOU REPEAT AGAIN THE AVERAGE SALARY OF THE THREE? WAS IT 75,470? THAT WAS THE AVERAGE SALARY OF THE THREE. THAT'S A THAT'S A NICE SALARY. YEAH SORRY I DON'T WANT TO SPEAK FOR CATHERINE BUT AS THE DEPARTMENT THAT OVERSEES OUR PAYROLL IT IS HUGELY CONCERNING TO ME THAT CURRENTLY WE ARE NOT IN COMPLIANCE WITH THESE OTHER STATES SO THAT'S SOMETHING THAT YOU HAVE TO THINK ABOUT GRANDFATHERING IN FOR CURRENT WE ALSO NEED TO THINK ABOUT THE COMPLIANCE PIECE HERE BECAUSE WE'RE NOT WHAT THE STATE OF CALIFORNIA OR RHODE ISLAND OR WHEREVER THE EMPLOYEES ARE THEY HAVE DIFFERENT REQUIREMENTS THAN THE STATE OF SOUTH CAROLINA AND WE HAVE NO RECIPROCITY WITH EITHER STATE NORTH CAROLINA AND GEORGIA AND NONE OF THOSE. SO WE WE'RE IN COMPLIANCE WITH OUR OWN TAX LAWS. AND I SPOKE TO OUR CPA THAT WE ARE NOT IN THE SAME FOR OTHER STATES WHERE THESE EMPLOYEES ACTUALLY RESIDE AND THAT IS WHERE YOU'RE SUPPOSED TO BE COMPLIANT. JUST WANT TO THROW THAT OUT THERE. IT'S NOT JUST ABOUT FUNDING BUT THERE'S A COMPLIANCE COMPONENT TO THIS AS WELL. JUST TO CLARIFY A LOT OF THIS [00:55:03] CAME ABOUT BECAUSE ALSO STATE CHANGED THEIR RULES OF THE ROAD SO TO SPEAK AND AND IF THESE THREE EMPLOYEES WOULD NOT BE IN COMPLIANCE WITH THE STATE GUIDANCE BUT ALL THE REST OF OUR EMPLOYEES WOULD BE CORRECT THAT IS A FAIR STATEMENT YES, MA'AM. OUR POLICY IS VERY SIMILAR IF NOT IN MOST CASES IDENTICAL TO WHAT THE STATE'S DOING. I DON'T EVER WANT RECREATE THE WILL WHEN I DON'T HAVE TO IF THE STATE'S FOLLOWING THIS NATURALLY WE WOULD THINK THAT LOCAL GOVERNMENTS WOULD AS WELL . ALL RIGHT. YES, MR.. I DO HAVE A PROBLEM WITH OUT OF STATE SO I'LL JUST SIT UP FRONT HOWEVER TO YOUR EMPLOYMENT JOBS OPPORTUNITY FOR LIVING IN ANOTHER STATE ARE THERE CERTAIN I KNOW THERE ARE PEOPLE WHO ARE WORKING SAY BEAUFORT, BUT THEIR HOME BASE IS ACTUALLY IN NEW YORK AND THEY FLY BACK AND FORTH. THEY ONLY EXPERIENCE TO THEIR HOME BASE YOU KNOW ARE THERE THESE JOBS, THAT TYPE OF JOB THAT WOULD ALLOW OR WOULD PERMIT SOMEBODY TO WORK FROM HOME ALTHOUGH THEY IN ANOTHER STATE AND I BECAUSE I DO KNOW THAT THAT IS HAPPENING AND ONE OF THE THINGS THAT HAPPENED DO AND COVERED THERE WERE A LOT OF PEOPLE MOVING SOUTH AND LOOKING AT HOME FACILITY I MEAN HOMES AND PEOPLE COUNTY WHO COULD WORK FROM HOME JOB NATURE ALLOW THEM TO DO THAT BUT HAVE TO COME BACK AND FORTH TO THEIR HOME BASE EVERY SO OFTEN SURE. SO DO WE HAVE THAT KIND OF JOB IN THE COUNTY TYPICALLY FOR JOBS THAT WE HAVE IN THE COUNTY THE ONLY REALLY AREA I COULD CONFIDENTLY GET BEHIND AND SAY THAT MIGHT BE ELIGIBLE WOULD BE OUR 80 BECAUSE A LOT OF I.T. JOBS CAN BE DONE REMOTELY. BUT FOR THESE POSITIONS AND IN QUESTION THOSE JOBS ARE THAT OF AN EXECUTIVE ASSISTANT A REVENUE SPECIALIST AND A DELINQUENT TAX ANALYST AND I THINK THE DELINQUENT TAX ANALYSTS AND THE REVENUE SPECIALISTS IT THAT THROUGH READING THE JOB DESCRIPTION A LOT OF IT CAN BE DONE ON THE COMPUTER SINCE A LOT OF THOSE TAX PAYMENTS ARE NOW BEING ACCEPTED VIA THEIR MY COUNTY APP. BUT YOU KNOW IT'S STILL LOCAL GOVERNMENT FOR A REASON AND CURRENTLY HOW OFTEN ARE THOSE THREE POSITIONS REPORTING BACK TO BASE? I DON'T HAVE THAT INFORMATION THAT WOULD BE SOMETHING WE WOULD NEED TO ASK THE TREASURER SPECIFICALLY. OKAY. THANK YOU. ALL RIGHT. SO THE CURRENT THE CURRENT RESOLUTION IN FRONT OF US DOES DOES NOT ALLOW REMOTE WORK, CORRECT. WHAT WE'RE SAYING SO WELL TO BE TO BE CLEAR IT DOES NOT ALLOW OUT OF STATE OF VIRTUAL WORK IT DOES ALLOW HYBRID OPPORTUNITIES AND TELECOMMUTING AND TALKED ABOUT THIS BEFORE TOO TO MR. GLOVER'S CONCERNS WHICH WERE VALID WE HAVE A LOT OF EMPLOYEES THAT LIVE JUST ACROSS BRIDGE IN SAVANNAH AND SO THIS WOULD NOT INTERFERE WITH THEM IT'S JUST FOR THOSE THAT ARE WORKING PERMANENTLY OUT OF STATE FIVE DAYS A WEEK FROM HOME OUT OF STATE DOES NOT INCLUDE THE PROVISION THAT MR. TAPPER JUST ASKED ABOUT TO BE. I WANT TO BE CLEAR ON THE RECORD FOR THAT. SO AGAIN, HERE WE ARE WE READY TO BRING THIS TO A VOTE. SO TO PASS THIS ON TO COUNTY COUNCIL ANY MORE DISCUSSION? YEAH, A COUPLE MORE QUESTIONS. PINKY OH PINKY PAYROLL TAXES IF SOMEONE'S LIVING IN GEORGIA OR RESIDES IN GEORGIA AND THEIR MAIN COMPANIES IN SOUTH CAROLINA WE WOULDN'T BE GEORGIA TAXES OUT OF THEIR PAYCHECK. CORRECT? WE'RE CURRENTLY NOT. BUT WE SHOULD HAVE A SOUTH CAROLINA WITHHOLDING ACCOUNT IN STATE THAT THAT EMPLOYER RESIDES IN AND WE SHOULD BE REPORTING WITHHOLDING THEIR UNDER THEIR AND WE SHOULD ALSO BE PAYING UNEMPLOYMENT INSURANCE TO WHAT CATHERINE MENTIONED EARLIER WHAT WAS THE AVERAGE 1% 1% ON THE SALARY FOR UNEMPLOYMENT SO CURRENTLY WE'RE NOT DOING THAT. OKAY SO LET'S SAY RHODE ISLAND, OKAY. THEY DON'T HAVE A TAX UP THERE. I DON'T THINK CALIFORNIA I'M SURE THEY OUR TAXES PLENTY THEY DO SO IS JUST SO I'M CLEAR IN [01:00:08] MY OWN HEAD SO SOMEONE IN CALIFORNIA AND THEY'RE WORKING FOR A COMPANY THAT'S HEADQUARTERED IN SOUTH CAROLINA. RIGHT. OKAY. AND WE WOULD NOT BE TAKING STATE TAXES OUT OF THEIR PAYCHECK. THEY WOULD TAKE ANYTHING OUT OF THEIR PAYCHECK AS FAR AS STATE GOES. THEY WOULD HAVE TO PAY THE STATE ESTIMATED TAXES AND FILED THEIR OWN TAX RETURN FOR CALIFORNIA. SO WE REALLY DON'T HAVE ANYTHING TO DO WITH THAT RIGHT. IT'S NOT NECESSARILY THE PAYROLL TAX THAT THE EMPLOYER PAYS. IT'S THE UNEMPLOYMENT INSURANCE TAX AND OH OKAY. YES. BECAUSE IT'S IT'S FAKE A TAX, RIGHT. I WOULD LIKE A TAX. IT'S A TOTALLY SEPARATE OKAY. OKAY. OKAY NOW I'M CLEAR. OKAY THANK YOU. STATE INCOME TAXES YOU'RE CORRECT THAT IS SOLELY RESPONSIBLE ON THE EMPLOYEE BUT IT'S ALSO MY UNDERSTANDING THAT THESE EMPLOYEES THEIR SPOUSES ARE IN THE MILITARY AND THEY ARE AND THEY DON'T WANT TO LOSE THEIR JOB AND I UNDERSTAND THAT . SO IT SEEMS LIKE TO ME THERE'S SOMETHING WE CAN DO. DO WE HAVE TO CHANGE IT IN THE HANDBOOK? AM I NOT CLEAR? I'M NOT CLEAR ON THIS. CAN WE JUST CHANGE IN THE HANDBOOK AND GRANDFATHER THEM OR IS NOT ALLOWED BECAUSE WHAT THE STATE LAW WHAT THEY PASSED LAST SEPTEMBER NO MORE TELECOMMUTE COMMUTING EXCUSE ME THAT IS WHAT WE ARE HERE TO DISCUSS TODAY IS CHANGING THE POLICY IN OUR HANDBOOK TO HOW THAT WOULD READ. THE REASON I'M GETTING CONFUSED BECAUSE I WORK FOR A COMPANY HERE IN BLUFFTON IT WAS HEADQUARTERED HERE IN BLUFFTON AND WE HAD PEOPLE EMPLOYEES ALL OVER THE COUNTRY YOU KNOW, WORKING FROM THEIR HOME AND IT WASN'T A PROBLEM. SO I DON'T UNDERSTAND WHY THIS IS ALL THERE'S A DIFFERENCE BETWEEN PRIVATE SECTOR AND GOVERNMENT. WELL, YOU KNOW, YOU SAID THAT BY NOW. THANK YOU. BUT WE'RE CURRENTLY THE REASON I BELIEVE AND I'M NOT GOING TO SPEAK FOR YOU BUT WE'RE UPDATING THIS IS TO GET ONE CONSISTENT WITH WHAT THE STATE RECENTLY AND TO CORRECT ME IF I'M WRONG HERE WE ARE THE ISSUE OF ADDRESSING THE THREE CURRENT EMPLOYEES THAT ARE OUT OF STATE . WE'RE NOT IN COMPLIANCE WITH THE APPROPRIATE PAYROLL TAXES AND THINGS THAT ARE REQUIRED BY THE STATE THAT THEY ACTUALLY RESIDE IN. AND I WILL SAY TWO YES I WAS PIGGYBACKED TO THAT THE POLICY THAT WE ADOPTED JANUARY 1ST, 2024 ALREADY INDICATED THAT OUT OF STATE REMOTE WORK MUST HAVE APPROVAL FROM THE COUNTY ADMINISTRATOR AND TWO OR ONE OF THOSE THREE OBVIOUSLY HAD MOVED PRIOR TO BECAUSE OF THE DATES I GAVE YOU BUT THE THIRD DID NOT SO IT'S IT'S WE'RE TRYING TO FIGURE OUT WHERE WE CAN DRAW THE LINE IN THE SAND SO THIS DOESN'T CONTINUE TO KEEP BUILDING AND BUILDING BECAUSE THE POLICY WE HAVE IN PLACE NOW IS NOT SUFFICE. THEY ALSO WERE EMPLOYEES BEFORE THE LAW WAS CHANGED AND COLUMBIA LAST SEPTEMBER. CORRECT. WHEN IT'S NOT A LAW I DO WANT TO CORRECT THAT IT'S NOT A STATE LAW. IT'S THE STATE AGENCIES POLICIES OR A COUNTY POLICIES AGENCY POLICY. WE ARE DEPARTMENT OF LABOR DO WE WE HAVE A NORMAL LABOR IN THE STATE DON'T EVEN NOW SARAH YOU WANT TO PULL UP THE THE POLICY PLEASE. SO THE POLICY WE'RE PRESENTING COUNTY POLICY BUT IT IS MIRRORING TO THE STATE POLICY BUT IT IS OUR OUR OWN STANDALONE POLICY. ALL RIGHT. SO AT THIS POINT IF WE WANT TO MOVE ON ALL RIGHT. WE WILL THEN MOVE THIS TO COUNCIL. IS THERE ANY OBJECTION TO TO WHEN TAKE A ROLL CALL VOTE ON THIS DO I SEE ANY OBJECTION SEE NO OBJECTION. ALL RIGHT. WE WILL PASS THIS THEN ON TO COUNCIL AND I DON'T THINK I GAVE YOU A PROPER INTRODUCTION WAS ME WHEN YOU FIRST CAME UP HERE SO DIRECTOR OF HUMAN RESOURCES KATHERINE MEAD SO AGAIN KATHERINE, THANK YOU SO MUCH FOR EVERYTHING YOU DO AND WE APPRECIATE YOUR HARD WORK YOU THANK YOU KATHERINE AND PINKY, YOU ARE WELCOME. THANKS. ALL RIGHT. IS THERE ANYTHING ELSE TO COME BEFORE THIS COMMITTEE SEEING NOTHING. WE ARE ADJOURNED * This transcript was compiled from uncorrected Closed Captioning.