OPENPUBLICA · PUBLIC MEETING RECORD
Record of Proceedings

Horry County Administration Committee Meeting - July 21, 2026

County Council — Tuesday, July 21, 2026
BodyHorry County, South Carolina
SessionCounty Council
DateTuesday, July 21, 2026
StatusFILED
Video Record
0:00 / 50:28

Transcript — Verbatim
0:02

Order.

0:03

We're going to start with the indication, followed by the Pledge of Allegiance.

0:06

If everybody would please your eyes.

0:10

If you would bow your heads, Heavenly Father, we invite you to preside over this meeting today.

0:17

Help us to work as a unified team in combining ideas for a great outcome.

0:23

May we have a spirit of camaraderie in this room to work together on a shared mission.

0:29

In your name we pray.

0:30

Amen.

0:31

Attention to the flag.

0:33

I pledge to the flag of the United States of America.

0:38

To the Republic.

0:43

Indivisible.

0:44

Liberty and Justice for all.

0:58

Second.

0:58

All in favor, aye.

1:00

The ayes have it.

1:01

Moving on to the approval of the minutes from April 2020 or 27, 2026.

1:06

And a motion to approve.

1:09

Second.

1:09

Second.

1:10

All in favor, aye.

1:11

Right.

1:12

The ayes have it.

1:13

Moving on to new business.

1:14

Auditor presentations from Maldon and Jenkins.

1:17

Mr.

1:18

Davis.

1:20

Welcome.

1:21

Thank you.

1:21

Thank you, Greg.

1:22

Thanks for coming.

1:25

Highlight of my year.

1:27

Get to talk to y'all about what I'm sure.

1:29

Everybody's excited about, right?

1:31

The uh upcoming audit now that we're past June 30th, 2026.

1:35

My name is Grant Davis.

1:36

I'm a partner with Maldon Jenkins.

1:39

You all have engaged us to conduct the county's audit before this year ended, that's recently ended June 30, 2026, and I've obviously got a brief presentation to go over the audit scope and ultimately objectives just to explain a little bit about the process.

1:55

Some what we have already begun to do, some that we have not started yet, but that we will do in the form of a timeline.

2:03

So with that, I'll just sort of jump right in here.

2:07

This is a financial statement audit.

2:09

So the county, as I'm sure you're aware, but aware at this point, but the county is required both from a statutory perspective and from a contractual perspective to undergo a financial statement audit on an annual basis.

2:21

And so that is what we are doing for auditing the county's financial statements.

2:26

We're going to perform the audit specific to two different types of standards.

2:30

One is the professional standards that we're regulated by CPAs, which is the AI CPA and the generally accepted auditing standards.

2:39

The second is specific to governmental entities.

2:41

It's called the government auditing standards.

2:44

And so I'll talk a little bit about government government auditing standards in just a moment.

2:48

But a little bit maybe a little bit unique in the process too, is there's there's a second type of audit that's encompassed in this financial statement audit that we call a single audit.

2:58

It's a compliance audit.

2:59

So recent there the federal regulations recently changed, but when an entity uh ultimately receives and expends over a million dollars in federal money in a given fiscal year, um it triggers this compliance audit uh that again we call the single audit.

3:16

So I I don't know the last time the county has not had to undergo a single audit as a part of its financial statement process.

3:22

Probably been a long long time.

3:24

Uh but we anticipate uh having to conduct a single audit again, a federal compliance audit in conjunction with the financial statement audit uh again for this fiscal year 2026.

3:35

Um here's just a little bit of information about government auditing standards, what's required.

3:39

And so as a part of conducting this audit under government auditing standards, we're required to obtain an understanding of the county's system or structure of internal controls and to plan our audit according to that understanding.

3:53

Um in this case, since we previously audited the county, it's sort of a re-familiarization process and an update process to what we already understood uh to carry out designing, developing our audit procedures to apply.

4:08

And then there's some additional information there.

4:10

I won't read it all to you about government auditing standards and the specifics of conducting an audit and audit under those standards.

4:18

This is a lot of information all up here at once.

Discussion Breakdown — Share of Meeting
Economic Development██████████████████████████26%
Procedural███████████████████19%
Budget Equity Analysis██████████████████18%
Engineering And Infrastructure███████7%
Affordable Housing███████7%
Fiscal Sustainability██████6%
Public Engagement██████6%
Arts And Culture█████5%
Workforce Development███3%
Summary of Proceedings

Horry County Administration Committee Meeting - July 21, 2026

The Administration Committee of the Horry County Council met on Tuesday, July 21, 2026, at 2:00 PM in the County Council Conference Room. Chairman Tyler Servant presided. The committee reviewed financial updates, economic development presentations, and approved a series of resolutions and funding items, all by unanimous voice vote unless noted.

Consent Calendar

  • The minutes from April 27, 2026, were approved by unanimous consent.

Auditor Presentation – Mauldin & Jenkins

Grant Davis, partner, presented the audit scope for the fiscal year ending June 30, 2026. The county will undergo a financial statement audit under generally accepted auditing standards and government auditing standards, including a single audit (federal compliance) due to federal expenditure thresholds. Key risk: management override of internal controls. Timeline: interim work completed in May, fieldwork scheduled for September–October 2026, and final results to be presented to the committee in December 2026.

MBREDC Quarterly Update (Sandy Davis)

  • To date in 2026, staff have visited 131 existing industries (60 remaining). Workforce remains the top need.
  • A plant closure (not brought by MBREDC) will be announced on July 24; 25 employees are being placed with local companies including PTR, Technoware, Registers Machine Shop, and CRP.
  • The Industry Awareness Course has graduated 85 people; the next class begins in August with a waiting list of six.
  • Recruitment: 291 open leads (up from 270 in March), 36 active projects. Announced: second Amazon location in Horry County; more announcements expected by year-end.
  • Product development: Loris Industrial Park expansion (20 acres) approved; Conway land closing by end of 2026. The MDT spec building (100,000 sq ft, expandable to 150,000) is available; a recent potential tenant was deemed not a good fit.
  • Natural gas: Pike construction complete; moratorium lifted in Conway and Myrtle Beach (end of August 2026); North Myrtle Beach design 90% complete, moratorium expected to lift by fourth quarter 2026.

Myrtle Beach Area Chamber of Commerce Presentation (Stuart Butler, Diane, Ryan)

  • 2025 results: 17.8 million visitors, $13.2 billion in visitor spending, $3.1 billion in paid media impressions, earned media valued at over $300 million. ROI: every $1 invested yields $40 in visitor spending and $20 in tax revenue.
  • Marketing highlights: new community-specific videos, partnerships with Today Show, USA Today, Oprah Magazine; promoted local events and businesses across all Horry County communities.
  • Golf centennial: 2027 marks 100 years of golf in the region; a year-long celebration is planned with events, paid media, and PR.
  • Proposed FY27 marketing investments: $2.1 million in ATAX expenditures, including ~$400,000 for direct community marketing, $125,000 for Campground Association partnership, and $106,000 for the Myrtle Beach Classic/Bowl.

Financial Update April–June 2026 (Jamie Norman)

  • Preliminary year-end figures (subject to further entries): All funds revenues $446 million (69% general fund); expenditures $371 million (72% general fund).
  • General fund: revenues $307.3 million (106% of budget); expenditures $267.1 million (91% of budget). Revenues up 2.7% year-over-year; expenditures up 10.6%.
  • Special revenue funds: All exceeded revenue budgets (e.g., stormwater 112%, recreation 105%, waste management 110%). Expenditures varied, with road maintenance at 37% and beach renourishment at 50%, primarily due to project timing. Net fund balance changes: fire $2.4M, road maintenance $10M, beach renourishment $1.4M, stormwater $6.8M, recreation $3.2M, waste management $6.9M.

Administrator’s Contingency FY26 4th Quarter (Jamie Norman)

  • After covering employee appreciation events, the remaining balance is $135,556.44.

GASB Update & Implementation Schedule (Jamie Norman)

  • GASB 103 (financial reporting improvements) and GASB 104 (disclosure of capital assets no longer in use/for sale) will be implemented in FY27. GASB 105 (subsequent events after fiscal year-end) will be implemented in FY28.

Action Items (All Approved Unanimously)

  • A: Resolution approving use of product development funds for a strategic product development plan and carrying costs of the Ascott Valley Spec Building.
  • B, C, D: Three resolutions concerning state accommodations tax 30% advertising budget, contract with Myrtle Beach Area Chamber of Commerce to manage 30% tourism promotion funds, and designation of 5% restricted accommodations tax funds for tourism promotion.
  • E, F: Resolutions declaring intent to reimburse certain expenditures prior to issuance of tax-exempt general obligation bonds and hospitality tax revenue bonds.
  • G: Resolution increasing funding to Chapin Memorial Library from $35,000 to $89,205 for FY27 based on per capita funding methodology.
  • H: Resolution recognizing County Administrator Barry Spivey as a GFOA Outstanding Professional of the Year.
  • I: Resolution memorializing U.S. Senator Lindsey Graham (passed July 11, 2026) and recognizing his contributions to Horry County.
  • J: Ordinance authorizing a joint industrial and business park agreement between Horry County and Georgetown County (fee in lieu of taxes, zoning, law enforcement, revenue distribution).
  • K, L: Two resolutions adopting the HOME Consortium CAPER for FY25-26 and awarding HOME Consortium funding.
  • M: Resolution accepting 13 road and drainage subdivisions into the county maintenance system (Dove Crossing Phase 1; The Parks of Carolina Forest Phases 9, 10, 11, 12, 14, 16; Sandridge Subdivision Phase 1; Shadowbay Village Phase 2; Shorehaven Village Phases 3 & 4; Waterside Village Phase 2; Windsor Farms Phase 2).
  • N: Community Benefit Fund requests (see below).

Community Benefit Fund Requests (Approved Unanimously)

  • Aynor High varsity football team: $1,500 (District 11). Added $500 for Aynor Area Athletic Association (Districts 7, 8, 11) for travel expenses for 12U Girls State Softball Champions – total $2,000.
  • Student Angler League Tournament Trail: $1,500 (Districts 8, 11) for equipment and travel.
  • Conway Hotshots: $1,500 (Districts 8, 11) for equipment and travel.
  • Carolina Forest Middle of the Road: $3,000 (District 3) to maintain eight medians on Carolina Forest Boulevard.
  • Beautify Carolina Forest: $3,000 (District 3) to maintain 11 medians on Carolina Forest Boulevard.
  • Carolina Forest Community Church: $5,000 (District 3) for field maintenance, fencing, and sand/clay repair.

Next Meeting

September 22, 2026 (subject to change).

Meeting Transcript

Order. We're going to start with the indication, followed by the Pledge of Allegiance. If everybody would please your eyes. If you would bow your heads, Heavenly Father, we invite you to preside over this meeting today. Help us to work as a unified team in combining ideas for a great outcome. May we have a spirit of camaraderie in this room to work together on a shared mission. In your name we pray. Amen. Attention to the flag. I pledge to the flag of the United States of America. To the Republic. Indivisible. Liberty and Justice for all. Second. All in favor, aye. The ayes have it. Moving on to the approval of the minutes from April 2020 or 27, 2026. And a motion to approve. Second. Second. All in favor, aye. Right. The ayes have it. Moving on to new business. Auditor presentations from Maldon and Jenkins. Mr. Davis. Welcome. Thank you. Thank you, Greg. Thanks for coming. Highlight of my year. Get to talk to y'all about what I'm sure. Everybody's excited about, right? The uh upcoming audit now that we're past June 30th, 2026. My name is Grant Davis. I'm a partner with Maldon Jenkins. You all have engaged us to conduct the county's audit before this year ended, that's recently ended June 30, 2026, and I've obviously got a brief presentation to go over the audit scope and ultimately objectives just to explain a little bit about the process. Some what we have already begun to do, some that we have not started yet, but that we will do in the form of a timeline. So with that, I'll just sort of jump right in here. This is a financial statement audit. So the county, as I'm sure you're aware, but aware at this point, but the county is required both from a statutory perspective and from a contractual perspective to undergo a financial statement audit on an annual basis. And so that is what we are doing for auditing the county's financial statements. We're going to perform the audit specific to two different types of standards. One is the professional standards that we're regulated by CPAs, which is the AI CPA and the generally accepted auditing standards. The second is specific to governmental entities. It's called the government auditing standards. And so I'll talk a little bit about government government auditing standards in just a moment. But a little bit maybe a little bit unique in the process too, is there's there's a second type of audit that's encompassed in this financial statement audit that we call a single audit. It's a compliance audit.

SUMMARIZED BY OPENPUBLICA AI
TRANSCRIPT VIA PUBLIC VIDEO
openpublica.com