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Captial Projects Sales Tax (CPST)
Hampton County CPST Audit Report
The South Carolina Department of Revenue conducted an audit of the Hampton County Capital Projects Sales Tax (CPST). The Department of Revenue is responsible for ensurig public accountability and transparency regarding the expenditures of the Capital Projects Sales Tax revenue collected by utilizing it authority as the administrator of the tax.
The final audit report reflects the Department of Revenue's conclusions regarding the expenditures and collection of the Hampton County Capital Projects Sales Tax (CPST). The audit scope included review of the expenditures and collection of the Sales Tax revenue collected for the period of May 1, 2013 through June 30, 2021.
View the complete Hampton County CPST Audit Report.
Hampton County Capital Projects
| Project Name | Original Budget | Actual Expenditure | Variance | Project Status |
|---|---|---|---|---|
| Emergency Communication System-Prepay existing debt | $907,000 | $844,806 | $62,194 | Completed * |
| Estill Library Renovations-Prepay existing USDA loan | $500,000 | $500,000 | - | Completed |
| New Health Department | $2,627,000 | $2,530,380 | $96,620 | Completed * |
| New Recreation Comples | $3,500,000 | $65,321 | $3,434,679 | Not Started |
| Hampton County Library Renovations | $2,500,000 | $2,175,486 | $324,514 | Completed * |
| Hampton County Detentioin Center Roof Repairs | $102,000 | $8,299 | $93,702 | Completed * |
| Hampton County Museum Structural Improvements | $195,000 | - | $195,000 | Not Started |
| Hampton County Animal Shelter Improvements | $20,000 | - | $20,000 | Not Started |
| Hampton County Administration Building Exterior Improvements | $100,000 | $41,934 | $58,066 | Underway |
| Yemassee Multi-Purpose Building | $700,000 | $1,064 | $698,936 | Not Started |
| Estill Recreation Facilitis Improvements | $150,000 | - | $150,000 | Not Started |
| Estill Senior Citizens Center Renovations | $100,000 | - | $100,000 | Completed ** |
| Total | $11,401,000 | $6,167,290 | $5,233,710 |
Project Status: Provided by County Administrator as of 6/13/2024
* Funds from completed projects with favorable variances should be used towards other projects that have not been completed.
** The Department was unable to verify any expenses for this project. Actual Expenditures: $300,000.