Berkeley County, SC
ANNUAL BUDGET
FISCAL YEAR 2025
RECOMMENDED BUDGET VERSION
PUBLISHED MAY 2024
Explore Our Budget
The Berkeley County Digital Budget Book provides our community with an easy to use, interactive and engaging version of our annual publication. Use this site to browse all the departments, agencies and projects that support our County.
Mission Statement
All members of Berkeley County Government, as responsible stewards of the County’s resources, are dedicated to facilitating the efficient, effective and safe delivery of public services, while remaining accountable to the citizens.
Our citizens and community shall continue to be the beneficiaries of our leadership, teamwork and vision.
Vision
A County where all citizens can participate in and enjoy a community enriched by sustainable growth, responsible and responsive government, environmental stewardship, cultural opportunities and diversity.
BERKELEY COUNTY BUDGET ORDINANCES (TO BE UPDATED)
Budget Overview (to be updated)
Department Operating Budgets by Fund
Click on any of the links below to read more about our department budgets.
General Fund (Fund 100)
The General (Operating) Fund is the largest fund of the County and is used to operate the day-to-day activities and provide services through various departmental budgets. An overview is presented, as well as a detail budget presentation by County Department. Revenues received can be seen broken down into Local, State and Federal revenues. Expenditures by Department are for the ongoing and continuous operations of various functions of Berkeley County Government
Total GENERAL FUND Expenditures by Department
TOTAL GENERAL FUND PERSONNEL EXPENDITURES BY DEPARTMENT
Total GENERAL FUND Operating Expenditures by Department
OVERVIEW BY COUNTY DEPARTMENT
LEGISLATIVE
JUDICIAL
Solicitor Expungements (41218)
EXECUTIVE
ELECTIONS
Board of Voter Registration (41402)
Election Expenses - Poll Workers (41403)
Election Expenses - Municipalities (41404)
Registration and Elections (41401)
FINANCE AND ADMINISTRATION
Administrative Support (41514)
Board of Assessment Appeals (41519)
Building and Code Enforcement (41517)
Delinquent Tax Collector (41508)
Facilities and Grounds (47002)
General Fund Administration (00100)
Human Resources Department (41501)
Human Resources Services - County-wide (47003)
Information and Technology Services (41515)
Information Technology Services - County-wide (41522)
Non-Departmental Expenses (41521)
Public Information Office (41503)
Real Property Services (41507)
PUBLIC SAFETY
Emergency Medical Services (44104)
Municipal EMS Contracts (44114)
AIRPORT, HIGHWAYS AND STREETS
CULTURE AND RECREATION
Library - Administration (45519)
Library - Daniel Island (45525)
Library - Moncks Corner (45520)
HEALTH AND WELFARE
Animal Control Officer (44112)
Farm and Land Services (44405)
COMMUNITY DEVELOPMENT
BCD Council of Governments (47007)
Regional Development Alliance (47006)
Trident Tech Nursing Building (47034)
NON-DEPARTMENTAL
CAPITAL FUNDS & DETAILS
Capital projects funds are used to account for financial resources used for the acquisition or construction of capital facilities or for the purchase of capital equipment. These include land, improvements to land, buildings and building improvements, infrastructure and equipment
Fund 324 - 2016 GO Bond issuance & Project
Fund 330 - cAPITAL PROJECTS FUND
Animal Center Expansion (33017)
Fund 340 - Capital Improvement 20% Fund
CIF - Building and Codes (34018)
CIF - Detention Center Purchases (34008)
CIF - Emergency Management (34037)
CIF - Facilities and Grounds (34012)
CIF - Information Technology (34013)
CIF - Maintenance Garage (34023)
CIF - Planning & Zoning (34051)
CIF - Real Property Services (34014)
CIF - Roads and Bridges (34002)
fund 370 - ONE CENT SALES TAX TRANSPORTATION (operating and capital)
2023 One Cent Sales Tax Administration (37001)
2023 Greenbelt Program (37002)
Fund 520 - E911 EMERGENCY TELEPHONE capital
E911 - State Reimbursement (42502)
Fund 530 - Cypress Gardens Capital
Cypress Gardens Capital (45201)
LONG-TERM DEBT OBLIGATIONS
(DEBT SERVICE)
Debt Service funds account for the accumulation of financial resources for the payment of principal, interest and related costs on long-term General Obligation Bonds paid primarily from taxes levied by the County. Berkeley County’s Debt Service millage is equal to 4.5 mills
Fund 460 - DEBT SERVICE FUND
Debt Service Summary Schedule of Future Outstanding Debt Obligations
SPECIAL REVENUE FUNDS
A special revenue fund is an account established by a government to collect money that must be used for a specific project. These funds will also house any grants received by the County as well as any revenues that are generated for a specific purpose. Economic Development, Fire Fees and Stormwater fees are examples of some of the special revenue funds managed by Berkeley County. Special revenue funds provide an extra level of accountability and transparency to taxpayers that their tax dollars will go toward an intended purpose
Fund 205 - Solicitor's Special Revenue
Fund 210 - Clerk of Court DSS
Clerk of Court DSS Incentive (41212)
Fund 215 - Sheriff DSS
Fund 219 - School Resource Officers-School FDS
School Resource Officers-School FDS (42109)
Fund 231 - Storm Water Management Program
Storm Water Management Program (43111)
Storm Water Roads and Bridges (43115)
Fund 232 - Local Economic Development
Fund 235 - Sheriff Grants (Advanced)
Berkeley County Traffic Unit (42183)
Building DUI Capacity Grant (42185)
Elementary School Resource Officer Grant (42194)
Fund 236 - EMS Equipment Grant
Fund 243 - Victim's Witness Advocate
Victim Witness Advocate (44416)
Victim Witness-Solicitor (44417)
Victim Witness-Magistrates (44418)
Victim Witness-Sheriff (44419)
Fund 244 - Library Special Revenue
Fund 247 - Storm Water Capital
Fund 248 - Geographic Information System
GIS-Non Consortium Expenses (47032)
Fund 250 - State Accommodations Tax
State Accommodations Tax (47014)
Fund 251 - County Accommodations Fee
County Accommodations Fee (47015)
Fund 253 - Miscellaneous Revenue
Fund 268 - Community Development Block Grant
Fund 282 - Pimlico Special Tax District
Pimlico Special Tax District (47084)
Fund 284 - Tall Pines Special Tax District
Tall Pines Special Tax District (47088)
Fund 286 - Devon Forest Special Tax District
Devon Forest Special Tax District (47080)
Fund 290 - Special County Fire District
Special County Fire District Overview (EXHIBIT A)
Shulerville\Honey Hill (42296)
Fund 291 - Pooled Fire Fees
Shared Portion Fire Fees (42204)
Fund 295 - Sangaree Special Tax District
Sangaree Special Tax District (47018)
Fund 520 - E911 Emergency Telephone
E911 Emergency Telephone (42501)
E911 State Reimbursement (42502)
Fund 530 - Cypress Gardens
ENTERPRISE FUNDS
(Water, Sewer and Solid Waste)
An Enterprise fund is a separate accounting and financial reporting mechanism for which revenues and expenditures are segregated into a fund with financial statements separate from all other governmental activities. In the case of Berkeley County, these funds account for the business-like (fees for services) activities for Water, Sewer and Solid Waste (landfill) operations
FY2024 BCWS Budget Ordinance 23-06-33
(TO BE UPDATED)
Information Technology (48013)
Solid Waste Collections (48043)