A three-year look at City of Florence and Florence County budgets shows rising costs, major infrastructure spending, public safety pressures, utility investments, grants, debt obligations and unanswered questions about vendor payments
Florence residents pay into local government in many ways. They pay property taxes. They pay service fees. They support public budgets through business activity, sales taxes, utility charges, state aid, federal grants and other revenue streams that move through city and county accounts.
But once that money enters the public system, it does not sit in one simple pot.
It spreads across police protection, fire service, sheriff’s operations, detention costs, emergency medical services, parks, libraries, roads, utilities, stormwater projects, debt payments, capital construction, tourism facilities, economic development work and outside vendors.
A review of the last three adopted fiscal-year budgets for the City of Florence and Florence County shows a local government landscape under pressure from several directions at once: higher operating costs, infrastructure expansion, public safety needs, personnel costs, growth-related projects, utility system demands and long-term debt.
For the City of Florence, the clearest top-line increase comes between FY 2024-25 and FY 2025-26. The city’s total adopted budget rose from $131.76 million to $145.01 million, an increase of about $13.25 million, or roughly 10 percent. The city’s General Fund, which covers core operating services, rose more modestly over the last three adopted budgets, from $48.68 million in FY 2023-24 to $53.15 million in FY 2025-26.
For Florence County, the available adopted budget data shows the General Fund rising from $91.11 million in FY 2024-25 to about $98.71 million in FY 2025-26, an increase of about $7.6 million. County records also show major spending areas tied to the sheriff’s office, detention, EMS, libraries, recreation, roads, economic development and debt service.
The numbers show more than a simple story of government getting bigger. They show where the money is being placed, which services are absorbing larger commitments, and which spending areas deserve closer public attention.
Records reviewed
This review is based on adopted budgets and annual financial reports for the City of Florence and Florence County, including:
City of Florence budgets
- FY 2025-26 adopted budget
- FY 2024-25 adopted budget
- FY 2023-24 adopted budget
City of Florence ACFRs
- Fiscal year ended June 30, 2025
- Fiscal year ended June 30, 2024
- Fiscal year ended June 30, 2023
Florence County budgets
- FY 2025-26 adopted budget
- FY 2024-25 adopted budget
- FY 2023-24 adopted budget
Florence County annual financial reports
- Fiscal year ended June 30, 2025
- Fiscal year ended June 30, 2024
- Fiscal year ended June 30, 2023
Additional public data areas identified
- Florence County OpenGov transparency portal
- County finance and transparency pages
- City bid and RFP archives
- South Carolina spending transparency records
- South Carolina contract and procurement portals
Some older budget documents contain tables that are difficult to extract cleanly because of PDF formatting. Where exact numbers were available, they are listed directly. Where figures were available only in summary form or where extraction was incomplete, they are clearly labeled as approximate or incomplete.
By the numbers
| Category | Figure |
| City of Florence FY 2025-26 total adopted budget | $145,011,050 |
| City of Florence FY 2024-25 total adopted budget | $131,760,000 |
| City total adopted budget increase from FY 2024-25 to FY 2025-26 | $13,251,050 |
| Approximate city total budget growth from FY 2024-25 to FY 2025-26 | 10.1% |
| City FY 2025-26 General Fund | $53,148,430 |
| City FY 2024-25 General Fund | $51,417,500 |
| City FY 2023-24 General Fund | $48,681,500 |
| City General Fund growth from FY 2023-24 to FY 2025-26 | $4,466,930 |
| Approximate city General Fund growth over three adopted budgets | 9.2% |
| Florence County FY 2025-26 General Fund | About $98,708,000 |
| Florence County FY 2024-25 General Fund | $91,106,000 |
| County General Fund increase from FY 2024-25 to FY 2025-26 | About $7,602,000 |
| Approximate county General Fund growth from FY 2024-25 to FY 2025-26 | 8.3% |
| City FY 2025-26 Police budget | $12,765,800 |
| City FY 2025-26 Fire budget | $8,963,200 |
| City FY 2025-26 Water and Sewer Utilities Enterprise Fund | $49,359,700 |
| City FY 2025-26 Water and Sewer Utilities Construction Fund | $30,725,000 |
| City FY 2025-26 Hospitality Fund | $6,730,500 |
| City FY 2025 ACFR outstanding debt | About $208 million |
| City FY 2025 ACFR General Fund ending balance | About $25.4 million |
| City FY 2025 ACFR unassigned General Fund balance | About $22.7 million |
The City of Florence budget picture
The City of Florence’s budget story is split between daily government operations and large utility-driven capital spending.
The General Fund pays for many of the services residents most closely associate with City Hall: police, fire, parks and recreation, planning, inspections, finance, administration and other general government functions.
But the city’s full budget is much larger because Florence also operates major enterprise and construction funds, especially for water and sewer utilities. Those funds are central to the city’s latest spending growth.
In FY 2025-26, Florence adopted a total budget of $145,011,050. The General Fund accounted for $53,148,430 of that amount. Water and sewer utilities accounted for $49,359,700 in enterprise operations, while a separate Water and Sewer Utilities Construction Fund added $30,725,000.
That means a major share of the city’s total budget is tied not only to ordinary municipal services, but also to infrastructure and utility system needs.
City total adopted budget trend
| Fiscal year | Total adopted budget | Change from previous listed year | Approximate percent change |
| FY 2023-24 | Full all-funds total not cleanly extracted | Not available | Not available |
| FY 2024-25 | $131,760,000 | Not available | Not available |
| FY 2025-26 | $145,011,050 | $13,251,050 | 10.1% |
The city’s full all-funds total for FY 2023-24 was not cleanly extracted from the source table, but the General Fund number is available. The clearest full-budget comparison is from FY 2024-25 to FY 2025-26, when total adopted spending rose by slightly more than $13.25 million.
City General Fund trend
| Fiscal year | General Fund budget | Change from previous year | Approximate percent change |
| FY 2023-24 | $48,681,500 | — | — |
| FY 2024-25 | $51,417,500 | $2,736,000 | 5.6% |
| FY 2025-26 | $53,148,430 | $1,730,930 | 3.4% |
The city’s General Fund rose by about $4.47 million across the three adopted budgets reviewed. That is roughly 9.2 percent growth from FY 2023-24 to FY 2025-26.
The increase was smaller than the city’s all-funds jump from FY 2024-25 to FY 2025-26, suggesting that the larger budget growth was heavily influenced by enterprise, utility, construction and capital-related spending.
City of Florence FY 2025-26 fund breakdown
The FY 2025-26 budget shows how widely the city’s money is spread across operating, debt, utility, capital, equipment and hospitality funds.
| Fund | FY 2025-26 adopted amount |
| General Fund | $53,148,430 |
| General Fund Debt Service Fund | $694,000 |
| Water and Sewer Utilities Enterprise Fund | $49,359,700 |
| Stormwater Utility Enterprise Fund | $1,799,600 |
| Water and Sewer Utilities Construction Fund | $30,725,000 |
| Stormwater Utility Construction Fund | $574,200 |
| Water and Sewer Utilities Equipment Replacement Fund | $1,860,000 |
| Stormwater Equipment Replacement Fund | $119,620 |
| Hospitality Fund | $6,730,500 |
| Total adopted budget | $145,011,050 |
The Water and Sewer Utilities Enterprise Fund and the Water and Sewer Utilities Construction Fund together total more than $80 million. That is one of the most important findings in the city budget: Florence’s latest adopted budget is deeply shaped by utility operations and infrastructure construction.
City of Florence FY 2024-25 fund breakdown
| Fund | FY 2024-25 adopted amount |
| General Fund | $51,417,500 |
| General Fund Debt Service Fund | $694,000 |
| Water and Sewer Utilities Enterprise Fund | $49,864,500 |
| Stormwater Utility Enterprise Fund | $1,807,000 |
| Water and Sewer Utilities Construction Fund | $19,015,000 |
| Stormwater Utility Construction Fund | $541,000 |
| Water and Sewer Utilities Equipment Replacement Fund | $1,477,000 |
| Stormwater Equipment Replacement Fund | $325,000 |
| Hospitality Fund | $6,619,000 |
| Total adopted budget | $131,760,000 |
The biggest difference between FY 2024-25 and FY 2025-26 is not in the General Fund. It is in capital construction.
The Water and Sewer Utilities Construction Fund rose from $19,015,000 in FY 2024-25 to $30,725,000 in FY 2025-26. That is an increase of $11.71 million.
City fund changes from FY 2024-25 to FY 2025-26
| Fund | FY 2024-25 | FY 2025-26 | Dollar change | Approximate percent change |
| General Fund | $51,417,500 | $53,148,430 | $1,730,930 | 3.4% |
| General Fund Debt Service Fund | $694,000 | $694,000 | $0 | 0.0% |
| Water and Sewer Utilities Enterprise Fund | $49,864,500 | $49,359,700 | -$504,800 | -1.0% |
| Stormwater Utility Enterprise Fund | $1,807,000 | $1,799,600 | -$7,400 | -0.4% |
| Water and Sewer Utilities Construction Fund | $19,015,000 | $30,725,000 | $11,710,000 | 61.6% |
| Stormwater Utility Construction Fund | $541,000 | $574,200 | $33,200 | 6.1% |
| Water and Sewer Utilities Equipment Replacement Fund | $1,477,000 | $1,860,000 | $383,000 | 25.9% |
| Stormwater Equipment Replacement Fund | $325,000 | $119,620 | -$205,380 | -63.2% |
| Hospitality Fund | $6,619,000 | $6,730,500 | $111,500 | 1.7% |
| Total | $131,760,000 | $145,011,050 | $13,251,050 | 10.1% |
The table makes the trend clear: the largest year-over-year increase was in the Water and Sewer Utilities Construction Fund. That fund alone accounts for most of the city’s overall budget growth between FY 2024-25 and FY 2025-26.
Where the city’s General Fund money comes from
The City of Florence General Fund relies heavily on licenses, property taxes, sales tax revenue, government reimbursements, transfers, permits and fees.
In FY 2025-26, licenses were the largest General Fund revenue category listed in the extracted data, totaling $18,093,900. Property tax components totaled $15,861,100. Transfers totaled $7,965,630, including a $4,876,400 transfer from Water and Sewer, a $220,730 transfer from Stormwater and a $2,230,000 transfer from Hospitality.
That means the city’s basic operating budget is not funded only by property taxes. It is also supported by business license activity, franchise fees, interfund transfers, landfill and sanitation-related fees, sales tax revenue and government reimbursements.
City General Fund revenue comparison
| Revenue category | FY 2023-24 | FY 2024-25 | FY 2025-26 |
| Property tax components | $14,469,025 | $14,698,600 | $15,861,100 |
| Licenses / licenses and fees | $15,969,970 | $17,619,300 | $18,093,900 |
| Sales tax revenue | Not separately listed in extracted FY 2023-24 summary | $4,800,500 | $4,860,900 |
| State A-Tax, 5% funds | Not separately listed in extracted FY 2023-24 summary | $110,000 | $95,000 |
| Governmental reimbursements | $6,273,277 | $6,309,400 | $6,417,400 |
| Transfers / interfund transfers | $7,255,928 | $7,508,000 | $7,965,630 |
| Permits and fees | $3,345,700 | $3,506,400 | $3,239,500 |
| Investment earnings | Included in miscellaneous/other | $550,000 | $650,000 |
| Fines and forfeitures | $281,500 | $291,500 | $247,000 |
| Miscellaneous and other | $1,086,100 | $559,300+ | $523,900+ |
| From unappropriated reserve | Not listed in extracted summary | $255,000 | Not listed for General Fund; reserves noted in capital funds |
The revenue data shows several important shifts.
Property tax components increased from $14.47 million in FY 2023-24 to $15.86 million in FY 2025-26. Licenses and related revenue also increased, though FY 2023-24 used a broader “licenses and fees” category in the extracted summary, which may not be perfectly comparable to the later “licenses” category.
Sales tax revenue was almost flat between FY 2024-25 and FY 2025-26, rising from $4.80 million to $4.86 million.
Permits and fees declined from $3.51 million in FY 2024-25 to $3.24 million in FY 2025-26.
Transfers increased from $7.51 million to $7.97 million.
City FY 2025-26 property tax components
| Property tax component | FY 2025-26 amount |
| Property Tax | $7,788,000 |
| Homestead Exemption | $358,000 |
| Merchants Inventory Tax | $299,600 |
| Penalties | $11,500 |
| Property Tax Credit | $6,864,000 |
| PILOT Housing Authority | $210,000 |
| Motor Carrier / FILO | $130,000 |
| Delinquent Taxes | $200,000 |
| Total property tax components | $15,861,100 |
The FY 2025-26 property tax total includes more than the base property tax line. The largest components are the $7.79 million property tax estimate and the $6.86 million property tax credit line.
City FY 2024-25 property tax components
| Property tax component | FY 2024-25 amount |
| Property Tax | $6,440,000 |
| Homestead Exemption | $360,000 |
| Merchants Inventory Tax | $299,600 |
| Penalties | $12,000 |
| Property Tax Credit | $6,990,000 |
| PILOT | $220,000 |
| Motor Carrier / FILO | $178,500 |
| Delinquent Taxes | $198,500 |
| Total property tax components | $14,698,600 |
The city’s property tax components rose by about $1.16 million from FY 2024-25 to FY 2025-26.
City FY 2025-26 licenses
| License revenue source | FY 2025-26 amount |
| Current Business License | $7,231,500 |
| Insurance License | $5,715,000 |
| Telecommunications | $150,000 |
| Late Fees | $225,000 |
| Franchise Fees | $4,772,400 |
| Total licenses | $18,093,900 |
Business licenses and franchise fees are major pieces of the city’s operating revenue. In FY 2025-26, current business license revenue alone was budgeted at $7.23 million. Insurance license revenue was budgeted at $5.72 million, and franchise fees at $4.77 million.
City FY 2024-25 licenses
| License revenue source | FY 2024-25 amount |
| Current Business License | $6,953,300 |
| Insurance License | $5,500,000 |
| Telecommunications | $155,000 |
| Late Fees | $261,000 |
| Franchise Fees | $4,750,000 |
| Total licenses | $17,619,300 |
License revenue rose by about $474,600 from FY 2024-25 to FY 2025-26.
City spending by department
The city’s largest extracted General Fund department figures are tied to public safety.
Police spending rose from $11,935,350 in FY 2024-25 to $12,765,800 in FY 2025-26. Fire spending rose from $8,866,900 to $8,963,200. Together, those two public safety departments account for more than $21.7 million in FY 2025-26 General Fund spending.
The city also budgeted $3,797,550 for Parks, Recreation and Sports Tourism in FY 2025-26. Sanitation, planning, inspections, finance, administration and other functions also account for major operating costs.
City selected department expenditures
| Department or function | FY 2023-24 | FY 2024-25 | FY 2025-26 |
| Police | Full table in source PDF | $11,935,350 | $12,765,800 |
| Fire | Full table in source PDF | $8,866,900 | $8,963,200 |
| Parks, Recreation and Sports Tourism | Full table in source PDF | About $5,441,850 | $3,797,550 |
| Sanitation / Public Works | Full table in source PDF | $5,273,600 | Part of broader approximately $5.75 million range in related summaries |
| Planning / Research and Development | Full table in source PDF | $688,900 | Approximately $616,500 to $666,300 |
| Building Inspections | Full table in source PDF | $597,850 | Approximately $571,200 |
| City Manager | Full table in source PDF | Not listed in extracted summary | $1,193,200 |
| Finance | Full table in source PDF | $1,504,100 | $1,522,650 |
| Human Resources | Full table in source PDF | $675,500 | Not listed in extracted summary |
| Debt Service | Debt service component noted separately | $2,622,900 in related summaries | Dedicated fund plus General Fund other; about $2.47 million in one summary |
| General Fund capital outlay | Full table in source PDF | Not listed in extracted summary | $998,500 |
Some department-level comparisons require caution because the available extracted data is not equally complete for all three years and some categories may be organized differently from year to year.
Still, the available figures point to a major pattern: public safety remains one of the city’s largest operating commitments.
City Police Department budget details
| Police category | FY 2024-25 | FY 2025-26 |
| Total Police budget | $11,935,350 | $12,765,800 |
| Personnel | $10,763,800 | $11,203,400 |
| Supplies | $371,500 | Included in remaining non-personnel categories |
| Services | $332,500 | Included in remaining non-personnel categories |
| Other, capital, grants and remaining costs | Included in total | Included in total |
The Police Department’s budget increased by $830,450 from FY 2024-25 to FY 2025-26. That is an increase of about 7 percent.
Personnel costs dominate the department budget. In FY 2025-26, police personnel costs were budgeted at $11,203,400, representing nearly 88 percent of the total police budget.
City Fire Department budget details
| Fire category | FY 2024-25 | FY 2025-26 |
| Total Fire budget | $8,866,900 | $8,963,200 |
| Personnel | $8,249,600 | $8,337,700 |
| Non-personnel costs | Included in total | Included in total |
The Fire Department’s budget increased by $96,300 from FY 2024-25 to FY 2025-26. Personnel costs again make up the overwhelming share of spending. In FY 2025-26, fire personnel costs were budgeted at $8,337,700, or about 93 percent of the department’s total budget.
City personnel costs and staffing
Personnel is one of the clearest spending pressures in the city budget.
For FY 2025-26, the city reported citywide FTE growth from 574 to 585. General Fund FTEs rose from 409 to 418.
The budget included:
- A 4 percent cost-of-living adjustment effective Jan. 1, 2026
- Health insurance projected to rise by 5 percent
- Retirement rates described as stable
- New or reclassified positions in operations, including sanitation and parks
- Continued heavy personnel spending in police and fire
The city’s public safety budgets show the impact clearly. Police personnel costs were budgeted at $11.20 million in FY 2025-26. Fire personnel costs were budgeted at $8.34 million.
That means police and fire personnel alone represent more than $19.5 million in FY 2025-26 spending.
In FY 2024-25, extracted staffing notes show Parks with 50 full-time employees and 120 part-time or seasonal employees, Sanitation with 36 full-time employees, and Water/Sewer divisions with staffing ranges of about 20 to 32 full-time employees each.
In FY 2023-24, Human Resources supported about 467 full-time and 70 part-time city employees. Pension and retirement rates were described as stable, with no broad increases noted in the extracted summary.
City taxes, fees and official explanations
The FY 2025-26 city budget includes one of the clearest tax changes in the three-year review.
The city reported:
- A 7.5 mill operating property tax increase
- Operating mills rising to 71.6
- Debt service mills at 4.0
- Total millage at 75.6
City budget explanations also pointed to water and sewer rate increases tied to an amended 10-year plan. The stated purpose was to fund infrastructure for growth, including needs connected to the AESC plant site selection.
The budget message and transmittal explanations emphasized:
- A balanced budget
- Infrastructure expansion
- Public safety
- Parks, recreation and tourism amenities
- Long-term planning
- Use of one-time reserves for non-recurring capital
- Inflation pressures
- Staffing pressures
- Economic development and growth
- Hospitality and sales tax support for tourism and sports facilities
In FY 2023-24, the city’s General Fund millage was described as stable at 64.1 mills, with a debt service component noted separately. Sanitation fees were listed in a range of $20 to $59.10 per month. The budget focus included balanced operations, infrastructure, the Jefferies Creek wastewater expansion in historical context, and tourism facilities.
City utilities and capital construction
The largest city budget story is infrastructure.
In FY 2025-26, the city budgeted:
- $49,359,700 for the Water and Sewer Utilities Enterprise Fund
- $1,799,600 for the Stormwater Utility Enterprise Fund
- $30,725,000 for the Water and Sewer Utilities Construction Fund
- $574,200 for the Stormwater Utility Construction Fund
- $1,860,000 for the Water and Sewer Utilities Equipment Replacement Fund
- $119,620 for the Stormwater Equipment Replacement Fund
The Water and Sewer Utilities Construction Fund alone increased by $11.71 million from FY 2024-25 to FY 2025-26.
Selected FY 2025-26 capital highlights include:
- Water and sewer construction totaling $30.725 million
- Elevated tanks
- Line extensions
- Treatment plant expansions
- GE Water Treatment Plant work estimated around $9.2 million
- Freedom Boulevard water work
- Wastewater capacity projects
- Surface water plant-related work
- AESC-related growth infrastructure
- Stormwater projects
Funding sources include bonds, rate revenues, grants, transfers and reserves. The FY 2025-26 data also notes use of reserves in capital funds, including $10,699,000 from unappropriated reserve for Water/Sewer Construction.
In FY 2024-25, the Water and Sewer Utilities Enterprise Fund was $49,864,500. Water charges were listed around $24.66 million, while sewer charges were listed around $26.93 million. Construction funds supported infrastructure, and one summary listed Water/Sewer capital outlay around $2.74 million.
In FY 2023-24, the city budget highlighted stormwater-related funds, utility rate context, wastewater increases in some sections, bond-funded projects, hospitality-funded tourism and sports facilities, stormwater master plan projects with about $7 million in bond-related ongoing work, and utility capacity expansions.
City hospitality spending
The city’s Hospitality Fund remained near the $6.6 million to $6.7 million range in the two full all-funds budgets reviewed.
| Fiscal year | Hospitality Fund |
| FY 2024-25 | $6,619,000 |
| FY 2025-26 | $6,730,500 |
The fund increased by $111,500, or about 1.7 percent, from FY 2024-25 to FY 2025-26.
The extracted budget notes say the Hospitality Fund supports athletic facilities, the Civic Center, debt service, tourism, recreation and sports-related amenities. The city also budgeted a $2.23 million transfer from Hospitality to the General Fund in both FY 2024-25 and FY 2025-26.
City reserves and fund balance
The city’s FY 2025 ACFR shows a strong General Fund balance position.
The data reviewed shows:
- General Fund ending balance of about $25.4 million
- Unassigned General Fund balance of about $22.7 million
- Fund balance described as policy-compliant and above 30 percent
- Clean unmodified audit opinion
- No material weaknesses reported in the latest report
- Capital assets growing
- Outstanding debt of about $208 million, described as a slight year-over-year decrease
The adopted budget also shows reserve use in capital areas, especially Water/Sewer Construction, where $10.699 million from unappropriated reserve was noted.
This distinction matters. A strong General Fund balance does not mean all money is available for every purpose. Some funds are restricted, assigned or tied to specific infrastructure, utility, capital or legal uses.
City debt and long-term obligations
The city’s ACFR data shows outstanding debt of about $208 million for the fiscal year ended June 30, 2025. The debt was described as slightly lower year over year.
The adopted budgets also show a dedicated General Fund Debt Service Fund of $694,000 in both FY 2024-25 and FY 2025-26.
Debt also appears in other budget areas, including hospitality-related debt service and utility-related capital spending.
Key city debt facts from the data reviewed:
| Debt item | Figure or note |
| FY 2025 ACFR outstanding debt | About $208 million |
| Year-over-year debt movement | Slight decrease |
| FY 2024-25 General Fund Debt Service Fund | $694,000 |
| FY 2025-26 General Fund Debt Service Fund | $694,000 |
| FY 2024-25 debt service in related summaries | About $2,622,900 |
| FY 2025-26 debt service in related summaries | Dedicated fund plus General Fund other; about $2.47 million in one summary |
| Utility and capital project debt | Connected to infrastructure, utilities and capital expansion |
| Hospitality-related debt service | Tied to tourism/sports/civic facilities in budget notes |
For residents, debt matters because it represents money already committed before future budgets are written. Every dollar required for debt service is a dollar that cannot be newly assigned to staffing, road work, park improvements or other services unless revenue also rises.
Florence County budget picture
Florence County’s budget story is centered on the General Fund, public safety, detention, EMS, libraries, recreation, roads, economic development, special revenue funds, capital requests and debt service.
The county’s FY 2024-25 General Fund was adopted at $91,106,000. The FY 2025-26 General Fund was listed at about $98,708,000. That is an increase of about $7.6 million, or roughly 8.3 percent.
The FY 2023-24 county data available from extraction is more limited at the granular level, but the budget followed the same broad structure: property tax, sales tax, hospitality revenue, service fees, state aid, transfers, public safety spending, courts, administration, libraries, parks and recreation, roads, economic development, fire districts, infrastructure and capital funds.
Florence County General Fund trend
| Fiscal year | General Fund budget | Change from previous listed year | Approximate percent change |
| FY 2023-24 | Full exact extracted figure not available | — | — |
| FY 2024-25 | $91,106,000 | Not available | Not available |
| FY 2025-26 | About $98,708,000 | About $7,602,000 | About 8.3% |
The county General Fund grew at a faster one-year rate than the city General Fund between FY 2024-25 and FY 2025-26. However, the county’s full all-funds picture requires a more complete extraction of special revenue, enterprise, capital and debt funds across all three years.
Where Florence County’s General Fund money comes from
Florence County relies heavily on property taxes, local option sales tax, service charges, state revenue, fees, fund balance and transfers.
In FY 2024-25, the county budget listed a detailed General Fund revenue structure. Property tax and local sales tax revenue together accounted for $57,958,117. The Local Option Sales Tax alone was $18,700,900.
In FY 2025-26, the extracted data shows property tax components remained dominant, with 87.5 mills referenced in context. Local Option Sales Tax was listed around $20.425 million. The county also relied on hospitality and accommodations taxes, EMS fees, recreation fees, building fees, road maintenance revenue, solid waste revenue, E-911 revenue, state aid and fund balance.
Florence County FY 2024-25 General Fund revenue breakdown
| Revenue category | FY 2024-25 amount |
| Property tax and local sales tax subtotal | $57,958,117 |
| Licenses and permits | $2,002,600 |
| Fines, forfeitures and penalties | $3,049,000 |
| Revenue from other governments | $8,864,283 |
| Service charges | $11,831,400 |
| Interest and other | $3,522,500 |
| Operating transfers in | $1,006,000 |
| Addition to / use of fund balance | $3,087,750 |
| Total General Fund adopted budget | $91,106,000 |
The county’s FY 2024-25 revenue structure shows a major dependence on property taxes, local sales tax and service charges.
Florence County FY 2024-25 property tax and sales tax detail
| Revenue source | FY 2024-25 amount |
| Current Ad Valorem, 89.9 mills | $23,769,513 |
| Vehicle taxes | $4,349,698 |
| Local Option Sales Tax | $18,700,900 |
| FILOT and other property tax-related components | Included in $57,958,117 subtotal |
| Property tax and local sales tax subtotal | $57,958,117 |
The county’s use of millage and local sales tax makes the General Fund highly sensitive to property values, tax policy, retail activity and broader economic conditions.
Florence County FY 2025-26 revenue notes
| Revenue source or category | FY 2025-26 figure or note |
| General Fund | About $98,708,000 |
| Property tax components | Dominant revenue source |
| Millage context | 87.5 mills referenced |
| Current Ad Valorem | About $27.5 million+ in projections |
| Local Option Sales Tax | About $20.425 million |
| Hospitality / accommodations taxes | Multiple funds, including local hospitality, state shares and local accommodations |
| Fees | EMS, recreation, building, road maintenance, solid waste, E-911 |
| State and local government revenue | Includes Local Government Fund and other intergovernmental sources |
| Use of fund balance | About $3.444 million in General Fund context |
The county’s FY 2025-26 budget continued to use fund balance to support General Fund priorities. The extracted figure was about $3.444 million.
County spending by department and function
Florence County’s major spending categories include public safety, detention, emergency services, libraries, parks and recreation, courts, administration, economic development, public works, roads and debt service.
The extracted data shows the Sheriff’s Office, Detention Center and EMS as major cost centers. The county also supports libraries and recreation at multi-million-dollar levels.
Florence County selected FY 2025-26 appropriations
| Department or function | FY 2025-26 amount or note |
| Sheriff’s Office, including Detention | About $18.3 million+ total in extracted examples |
| Detention / Jail portion | About $12 million |
| Emergency Services / EMS | About $10.99 million to $11 million |
| Libraries | About $5.08 million |
| Parks and Recreation | About $5.09 million |
| Courts, including Solicitor and Magistrates | Multi-million combined |
| Administration, including Council, Administrator, Finance, IT, HR and Procurement | Multi-million combined |
| Economic Development | Dedicated funds, about $1 million+ operating plus capital |
| Public Works / Roads | Road Maintenance Fund allocations |
| Debt Service | Dedicated funds in the millions |
| Capital requests | About $0.6 million+ for vehicles, equipment and recreation improvements |
The county’s FY 2025-26 budget emphasizes public safety, recreation, economic development, roads, fire and infrastructure. Budget notes also mention wage adjustments for retention, reclassifications and limited new positions.
Florence County selected FY 2024-25 appropriations
| Department or function | FY 2024-25 amount or note |
| Sheriff, including Detention | About $27.8 million in one summary context |
| Detention | About $10.63 million |
| EMS / Emergency Services | About $10.47 million |
| Libraries | About $4.75 million |
| Parks and Recreation | About $5.64 million |
| Administration / Finance / IT / HR / Treasurer / Auditor / Tax Assessor | Multi-million combined |
| IT salaries | About $1.18 million in summaries |
| Economic Development | Dedicated funds |
| Debt Service | Dedicated funds; about $6.8 million in one fund |
| Capital requests | Vehicles, equipment, ambulances, recreation improvements, motor grader and tractors |
The FY 2024-25 data includes a larger Sheriff-related figure in one summary context than the FY 2025-26 extracted example. Because the budget categories may not be identical in the extracted summaries, the figures should not be treated as a direct year-over-year cut without reviewing the full department tables.
Florence County FY 2024-25 non-General Fund examples
| Fund or category | FY 2024-25 amount |
| Unified Fire District | About $8.96 million |
| Economic Development Capital | About $6.19 million |
| Road Maintenance | About $5.01 million |
| Solid Waste | About $6.62 million |
| E911 | About $1 million |
| Local Hospitality / Accommodations funds | Millions across multiple funds |
| Debt Service | About $6.8 million in one fund |
The county budget, like the city budget, is larger and more complex than the General Fund alone. Fire district spending, road maintenance, solid waste, E911, hospitality funds, economic development capital and debt service all help define where county-controlled money goes.
County public safety spending
Public safety is one of the county’s largest spending areas.
The county budget data highlights:
- Sheriff’s Office
- Detention Center / jail
- EMS and emergency services
- Fire district spending
- Courts and related justice functions
- Public safety staffing
- Vehicles and equipment
- Ambulances
- Reclassification and retention-related pay adjustments
In FY 2025-26, the Sheriff’s Office, including detention, was listed at about $18.3 million+ in extracted examples, with the jail or detention portion around $12 million. EMS was listed at about $10.99 million to $11 million.
In FY 2024-25, the Sheriff’s Office including detention appeared at about $27.8 million in one summary context, with Detention around $10.63 million. EMS was about $10.47 million.
The public safety picture needs a careful department-table review before making a firm trend claim, especially because the extracted Sheriff totals may reflect different groupings. However, the available data clearly shows that law enforcement, detention and emergency response are among the county’s most expensive recurring responsibilities.
County personnel and staffing
Personnel spending is another major county pressure.
The FY 2025-26 budget includes department FTE figures and notes for several areas, including:
- Library: 72 FTE
- Recreation: 23 FTE
- Public safety departments with major staffing needs
- Reclassifications
- Limited new positions
- Pay adjustments connected to retention
The FY 2024-25 budget includes detailed FTE and salary figures for departments and divisions, including:
- Tax Assessor: 22 FTE
- Planning: 13 FTE
- Facilities: 13 FTE
- IT: 17 FTE
- EMT increases
- Public safety position requests
- Reclassification requests
County explanations emphasized public safety staffing, equipment, infrastructure, economic development and efficient operations.
County taxes, fees and official explanations
The county’s FY 2025-26 budget notes emphasize stable millage, with 87.5 mills referenced in context. The FY 2024-25 revenue table referenced Current Ad Valorem at 89.9 mills.
The extracted explanations point to several county priorities:
- Public safety
- Recreation
- Economic development
- Infrastructure
- Roads
- Fire protection
- Wage adjustments for employee retention
- Hospitality taxes for tourism and civic support
- Use of fund balance for balancing and priority needs
County revenues also include multiple fee-supported services, including EMS, recreation, building, road maintenance, solid waste and E-911.
This is important because local government costs are not carried by property taxes alone. Residents, businesses and users of specific services also support the budget through fees, service charges, local sales tax and hospitality-related taxes.
County capital projects and infrastructure
Florence County’s capital and infrastructure spending is spread across several funds and functions.
The data reviewed identifies:
- Economic Development Capital Project Fund
- Road and paving allocations
- Fire district spending
- Infrastructure allocations
- Vehicles
- Equipment
- Recreation improvements
- Ambulances
- Motor grader and tractors
- Solid waste spending
- Road Maintenance Fund
- E911 fund
- Hospitality and accommodations funds
- Debt service funds
The FY 2025-26 budget includes capital requests of about $0.6 million+ for vehicles, equipment and recreation improvements. The county also lists dedicated economic development funds of about $1 million+ in operating support plus capital.
In FY 2024-25, non-General Fund examples included about $6.19 million for Economic Development Capital, about $5.01 million for Road Maintenance, about $6.62 million for Solid Waste, about $8.96 million for the Unified Fire District and about $1 million for E911.
These funds show that county spending priorities extend beyond the core General Fund. Roads, fire protection, economic development, solid waste, emergency communications and hospitality-supported projects all operate through specialized funding structures.
City and county comparison
The City of Florence and Florence County have different responsibilities, different revenue structures and different budget formats. But the three-year review shows several shared themes.
Both governments are managing:
- Public safety costs
- Personnel pressures
- Infrastructure needs
- Capital projects
- Debt obligations
- Revenue from taxes and fees
- Grants and intergovernmental funding
- Growth-related demands
- Tourism or hospitality-related spending
- Fund balance decisions
The city’s latest budget increase is especially tied to water and sewer construction. The county’s latest General Fund growth is tied to broader operating pressures, public safety, EMS, recreation, economic development, roads and use of fund balance.
Selected city-county budget comparison
| Category | City of Florence | Florence County |
| Latest reviewed total budget | $145,011,050 all-funds FY 2025-26 | Full all-funds total not extracted; General Fund about $98,708,000 FY 2025-26 |
| Latest reviewed General Fund | $53,148,430 FY 2025-26 | About $98,708,000 FY 2025-26 |
| Prior-year General Fund | $51,417,500 FY 2024-25 | $91,106,000 FY 2024-25 |
| Main operating revenue sources | Property taxes, licenses, sales tax, transfers, fees, reimbursements | Property taxes, local option sales tax, service charges, intergovernmental revenue, fees, fund balance |
| Major public safety functions | Police and Fire | Sheriff, Detention, EMS, Fire District, courts |
| Major capital pressure | Water and sewer construction | Roads, economic development capital, fire, infrastructure, solid waste, equipment |
| Latest personnel notes | FTE growth, 4% COLA, 5% health insurance increase | Reclassifications, retention pay adjustments, limited new positions |
| Debt notes | About $208 million outstanding debt in FY 2025 ACFR | Dedicated debt service funds; full debt analysis requires ACFR detail |
| Audit notes | Clean unmodified audit; no material weaknesses in latest city ACFR | County ACFRs show comparable structure with dedicated funds and debt service |
Grants and outside money
Grants and intergovernmental revenue are an important part of Florence’s budget story because they can make budgets larger without necessarily increasing flexible local revenue.
For the city, FY 2025-26 Governmental Reimbursements totaled $6,417,400. That included the Local Government Fund at $1,081,500 and other grants and reimbursements. The city also identified grants tied to infrastructure and capital work, including SCIP/RIA, ARPA remnants, transfers and reserve-backed capital funding.
For FY 2024-25, city Governmental Reimbursements totaled $6,309,400, including Local Government Fund revenue of $1,030,900 and Community Development at $60,000.
For FY 2023-24, Governmental Reimbursements were $6,273,277.
The pattern shows modest year-to-year increases in city reimbursements.
| City governmental reimbursements | Amount |
| FY 2023-24 | $6,273,277 |
| FY 2024-25 | $6,309,400 |
| FY 2025-26 | $6,417,400 |
For the county, FY 2024-25 Revenue from Other Governments totaled $8,864,283. That included the State Local Government Fund at $7,150,000, plus supplements, library funding, elections funding and other sources.
The county’s FY 2025-26 budget also referenced state and local government revenue, the Local Government Fund and other intergovernmental sources.
Vendors and contracts remain a major unanswered piece
The budgets show where money is appropriated, but they do not fully show which outside companies ultimately receive the money.
City of Florence
The City of Florence does not appear in the reviewed material to have the same centralized public payments dashboard identified for the county.
For both governments, the most important vendor questions are:
- Which vendors received the most money?
- Which vendors appear repeatedly across multiple fiscal years?
- Which vendors are tied to the largest capital projects?
- Are engineering and construction contracts concentrated among a small group of firms?
- Which contracts were competitively bid?
- Which contracts were amended or expanded?
- Which vendors are paid through grants, bonds, utility funds, hospitality funds or General Fund dollars?
The current budget review does not prove wrongdoing. But it shows that vendor spending is a necessary follow-up because infrastructure, utilities, roads, public safety equipment, IT systems and construction projects often move millions of public dollars outside government.
ACFR findings: what the financial reports add
Budgets show what governments plan to spend. ACFRs show actual financial position after the fiscal year closes.
For the City of Florence, the FY 2025 ACFR adds several important points:
| City FY 2025 ACFR item | Figure or note |
| Total assets | About $396 million range |
| Total liabilities | About $270 million |
| Net position | About $248 million |
| General Fund ending balance | About $25.4 million |
| Unassigned General Fund balance | About $22.7 million |
| Outstanding debt | About $208 million |
| Audit opinion | Clean, unmodified |
| Material weaknesses | None reported in latest report |
| Capital assets | Growing |
| Property tax actual revenue | About $15.3 million |
| Public safety expenses | About $20.6 million+ |
The city’s ACFR suggests a government with significant assets, significant liabilities, a strong General Fund balance and major capital assets. It also confirms that public safety remains a major actual expense category.
County ACFRs show a comparable government financial structure, with dedicated funds and debt service.
What changed over the last three budgets
The available data points to several core findings.
- City spending growth is being driven heavily by infrastructure
The city’s total budget grew by about $13.25 million from FY 2024-25 to FY 2025-26. The Water and Sewer Utilities Construction Fund grew by $11.71 million during the same period.
That makes water and sewer construction the single clearest driver of the city’s overall budget increase.
- The city General Fund is growing more slowly than the full budget
The city General Fund grew from $51.42 million to $53.15 million between FY 2024-25 and FY 2025-26, an increase of about 3.4 percent.
Across the three adopted budgets, the city General Fund grew from $48.68 million to $53.15 million, or about 9.2 percent.
- City public safety remains personnel-heavy
Police and fire together account for more than $21.7 million in FY 2025-26 spending.
Police personnel costs were $11.20 million. Fire personnel costs were $8.34 million.
The city’s public safety budgets are mainly people costs, not just equipment or programs.
- City taxpayers are seeing a millage increase
The FY 2025-26 budget included a 7.5 mill operating property tax increase, bringing operating mills to 71.6 and total mills to 75.6 when the 4.0 debt service mills are included.
- Utility users are also part of the story
Water and sewer rate increases are tied to the city’s amended 10-year plan and infrastructure needs. Growth, including AESC-related development, is part of the city’s explanation for the investment.
- The county General Fund is rising
Florence County’s General Fund rose from $91.11 million in FY 2024-25 to about $98.71 million in FY 2025-26.
That is about $7.6 million in new General Fund spending authority.
- County public safety and EMS are major spending areas
The county budget shows major costs for the Sheriff’s Office, Detention, EMS and fire-related functions.
In FY 2025-26, EMS was listed around $11 million. Detention alone was about $12 million in extracted examples.
- The county is using fund balance
The FY 2024-25 county General Fund included about $3.09 million in addition to or use of fund balance. The FY 2025-26 General Fund context included about $3.44 million in use of fund balance.
That deserves follow-up because recurring reliance on fund balance can raise sustainability questions.
- Debt is a long-term budget constraint
The city’s outstanding debt was about $208 million in the FY 2025 ACFR. County debt service also appears in dedicated funds.
Debt is not automatically a warning sign, especially when tied to long-term infrastructure, but it shapes future budgets.
- Vendor payments need deeper reporting
The adopted budgets show spending categories, but not a full list of who gets paid. Vendor-level reporting is the next step, especially for construction, engineering, utilities, roads, legal services, IT, waste services and public safety equipment.
What residents should watch next
The next budget cycle will show whether the current spending pattern is temporary or permanent.
For the city, the key issue is whether water and sewer capital spending remains elevated and whether rate increases continue to support growth-driven infrastructure. Residents should also watch whether the operating millage increase is followed by additional recurring cost increases in future budgets.
For the county, the key issue is whether General Fund growth continues, whether fund balance use remains part of the budget strategy, and whether public safety, detention, EMS and road costs keep rising.
For both governments, vendor transparency will be crucial. Budgets tell residents what departments are authorized to spend. Vendor records show where the money actually goes.
Source list
City of Florence budgets
FY 2025-26:
https://www.cityofflorencesc.gov/sites/default/files/uploads/Departments/Finance/fy25-26.budget-book.pdf
FY 2024-25:
https://www.cityofflorencesc.gov/sites/default/files/uploads/Departments/Finance/2024-2025_budget_book.pdf
City of Florence ACFRs
FY ended June 30, 2025:
https://www.cityofflorencesc.gov/sites/default/files/uploads/Departments/Finance/city-of-florence-acfr-6.30.25.pdf
FY ended June 30, 2024:
https://www.cityofflorencesc.gov/sites/default/files/uploads/Departments/Finance/finance-reports/06-30-24.city-of-florence-acfr.pdf
FY ended June 30, 2023:
https://www.cityofflorencesc.gov/sites/default/files/uploads/Departments/Finance/06-30-23.acfr_.pdf
Florence County budgets
FY 2023-24:
https://s3.us-east-1.amazonaws.com/files.florenceco.org/public/Finance/2023/fc%20budget%202023-24.pdf
Florence County annual financial reports
FY ended June 30, 2025:
https://s3.us-east-1.amazonaws.com/files.florenceco.org/public/Finance/2026/Florence%20Co%20AFS%206.30.25.pdf
FY ended June 30, 2024:
https://s3.us-east-1.amazonaws.com/files.florenceco.org/public/Finance/2024/Florence%20Co%20AFS%206.30.24.pdf
FY ended June 30, 2023:
https://s3.us-east-1.amazonaws.com/files.florenceco.org/public/Finance/Florence%20Co%20ACFR%206.30.23.pdf
Florence County finance and transparency hub
https://www.florencecountysc.gov/offices/finance/
Bottom line
The last three adopted budgets show Florence city and county governments spending more, but not in one simple direction.
For the City of Florence, the most dramatic increase is tied to water and sewer construction, with infrastructure needs, utility rates, capital reserves, grants, bonds and growth all playing a role. The city’s General Fund is also rising, but more slowly than the full budget. Police and fire remain major recurring expenses, and the FY 2025-26 budget includes both a property tax millage increase and a 4 percent cost-of-living adjustment for employees.
For Florence County, the General Fund is also growing, with major spending tied to the sheriff’s office, detention, EMS, libraries, recreation, roads, economic development and debt service. The county is also using fund balance to support budget priorities, which raises an important question about how much of the spending is one-time and how much will continue.
Budgets are not just accounting documents. They are maps of priorities.
In Florence, those maps point to a future shaped by public safety costs, utility expansion, infrastructure needs, debt, tourism money, county services, employee retention and outside contracts. The next question is not only whether spending is rising. It is whether residents can clearly see what they are paying for, who is being paid, and what results the money is producing.
