Beaufort County Transportation Sales Tax (2018) - Performance Report Summarize the results (revenues, expenditures, and delivery status) of the prior countywide transportation sales tax referendum in a structured, objective-level format. Submitter's Note: This StratML rendition was compiled from the source by ChatGPT, error-corrected by Claude.ai, and lightly edited in the XForm at https://stratml.us/forms2/Part2Form.xml ^^ Primary sources: https://beaufortcountypenny.com/ ^^ https://beaufortcountypenny.com/projects/ ^^ https://beaufortcountypenny.com/resources/ ^^ https://beaufortcountypenny.com/faq/ ^^ Key extracted artifact: https://beaufortcountypenny.com/wp-content/uploads/Sales-Tax-Updated-8-19-24.pdf ^^ Updated sources consulted September 12, 2026: https://beaufortcountypenny.com/2018-referendum-2026-update/ ^^ https://beaufortcountypenny.com/resources-2026-update/ ^^ The 2026 update supersedes or qualifies portions of the August 19, 2024 project schedule reflected elsewhere in this performance report. Beaufort County, South Carolina BCSC _8ff26454-1035-11f1-a7bd-42c398babdf6 County government responsible for administration, oversight, and public reporting on the voter-approved transportation sales tax program. Transportation improvements delivered transparently and on schedule. _8ff26a1c-1035-11f1-a7bd-42c398babdf6 To use voter-approved revenues and partner funds to deliver prioritized transportation projects and report results in a clear, comparable manner. _8ff26e2c-1035-11f1-a7bd-42c398babdf6 Transparency Publish understandable, verifiable information on plans, spending, and progress. Accountability Connect resources to results and make variances visible. Stewardship Manage public funds responsibly and document outcomes. US 278 Corridor Improve safety and reliability in the US 278 corridor by replacing the eastbound bridges over Mackay and Skull Creeks while continuing to pursue the broader corridor improvements. _3b7a6d9f-62c1-4f1c-9b4c-5c6f2f31a0e8 1 Updated source: https://beaufortcountypenny.com/2018-referendum-2026-update/ ^^ The South Carolina Department of Transportation (SCDOT) and Beaufort County are proposing to replace the eastbound bridges over Mackay and Skull Creeks with a single new bridge. The County reports that construction is anticipated to begin in early 2028, subject to Federal Highway Administration (FHWA) approval, and that bridge construction is expected to be complete in 2031. Funding is to include the 2018 Penny Referendum, SCDOT, and the State Infrastructure Bank (SIB). ^^ The County further states that the broader US 278 Corridor Improvements project remains a priority and that SCDOT and Beaufort County are continuing to explore funding opportunities. This 2026 framing supersedes the earlier schedule milestones reflected in the August 19, 2024 update for purposes of current-status reporting. Federal approval Obtain Federal Highway Administration approval for the proposed US 278 bridge replacement project. _af805fa0-bd39-4454-b35a-e94ea56ac859 1.1 The County identifies FHWA approval as a condition preceding the anticipated start of construction in early 2028. The current source does not report that approval as having been obtained. 1.1.1 FHWA Approval Number _133acc09-4e9f-4fda-8821-8754b5b18e93 1 Obtain FHWA approval. NumberOfUnits: 1=Yes, 0=No. Approval remains a stated condition for construction; the source does not report that FHWA approval has been obtained. Bridge construction Construct the replacement eastbound bridge over Mackay and Skull Creeks. _9446f538-dbfc-4b89-bf68-1ad3ce597efa 1.2 The proposed project would replace the existing eastbound bridges over Mackay and Skull Creeks with a single new bridge. Construction is anticipated to begin in early 2028, subject to FHWA approval, with completion expected in 2031. 1.2.1 Construction Start ... _c98774a5-d138-465c-8f0b-fa97d2581302 The source specifies “early 2028” rather than a precise date. January 1, 2028 is used only as the beginning of the stated period and should not be interpreted as a reported construction-start date. 2028-01-01 Begin construction in early 2028, subject to FHWA approval. To be determined. 1.2.2 Bridge Completion Number _b0f2db99-a6db-4ca6-bb48-548671849f84 The source specifies completion in 2031 but provides no more precise completion date; December 31 is used to represent an event expected to occur on an unspecified date during that year. 2031-12-31 1 Complete construction of the replacement bridge in 2031. NumberOfUnits: 1=Yes, 0=No. To be determined. Lady's Island Corridor Improve traffic conditions and mobility along the Lady's Island corridor through delivery of the voter-approved project set. _1ff4e9cd-acde-41fa-acde-acde63bca4b3 2 Source: Transportation Sales Tax (TST3) Update, Aug 19, 2024. Airport Frontage Road Complete Phase 1 access road improvements connecting Lost Island Road and Sea Island Parkway. _96390da6-daed-4b36-b659-7e0fe01dc644 2.1 Application Name: Airport Frontage Road Phase 1^^Description: New access road from Lost Island Road to Sea Island Parkway^^Project Cost: 3061150^^Project Status: Completed^^R/W Acquisition: Completed^^Construction: December 2022 - July 2024^^Updated source: https://beaufortcountypenny.com/projects/^^The May 15, 2026 financial report reports cumulative expenditures of $3,207,695.45. This exceeds the project cost of $3,061,150 reported on the project page; the published sources reviewed do not explain the difference. 2.1.1 Budget USD _5f0d6c35-4ed1-4b26-8ef7-a2a2c1333cf4 The reported cumulative expenditure exceeds the project cost shown on the current project page by $146,545.45. The published sources reviewed do not explain the variance. 3061150 Project cost (budget). 2026-05-15 3207695.45 Expended to date as reported in the May 15, 2026 financial report. 2.1.2 Project Percent _9ee7fe10-f29a-4f7a-b0c8-71c0faed9a0a Construction was reported as occurring from December 2022 through July 2024. 100 Target: 100%. 2024-07-31 100 Project completed. Little Creek Road Advance Phase 2 roadway realignment work for Little Creek Road to support improved corridor access. _ba8397a0-2bdb-4c6a-bf86-394c2d9c6d5f 2.2 Application Name: Airport Frontage Road Phase 2 - Relocated Little Creek Road^^Description: Realignment of Little Creek Road to Lost Island Road^^The August 19, 2024 update reported a project cost of $2,000,000, design at 65%, right-of-way acquisition in the fourth quarter of 2024, and construction from the fourth quarter of 2025 through the fourth quarter of 2026.^^Resolution 2025/46 subsequently redefined the implementation commitment. Upon completion of right-of-way acquisition, permitting, and final construction plans, the project is to be placed on hold; construction will not be undertaken at this time. The current County project information reports a revised project budget of $4,400,000.^^Updated source: https://beaufortcountypenny.com/projects/ 2.2.1 Budget USD _36b1ac76-5c8d-490c-9156-252f5a7065a5 The revised $4,400,000 budget supersedes the $2,000,000 project cost reflected in the August 19, 2024 update. 4400000 Revised project budget. 2026-05-15 377550.56 Expended to date as reported in the May 15, 2026 financial report. 2.2.2 Design Percent _7d2b49ea-1b28-47e1-8074-38b80c00bfcb Resolution 2025/46 changes the former construction objective. Construction is not currently included in the implementation commitment. 100 Complete design, permitting, and right-of-way acquisition before placing the project on hold. 2024-08-19 65 Design completion reported August 19, 2024. 2025-02-18 90 Design completion reported February 18, 2025. Beaufort High School access Develop and implement an access realignment solution for Beaufort High School when the project is removed from hold status. _6cfd0b63-1a3c-4bc5-b2b1-90925b24ac27 2.3 Application Name: Beaufort High School Realignment^^Description: New access to Beaufort High School^^Project Cost: 8000000^^The August 19, 2024 update reported the project as On-Hold and expenditures of $190,603.45. The May 15, 2026 financial report reports cumulative expenditures of $285,636.20.^^Updated source: https://beaufortcountypenny.com/projects/ 2.3.1 Budget USD _0fa0131c-1c23-4c20-a259-2ac2f9978b84 The current project page continues to display the earlier $190,603.45 expenditure figure, while the dated May 15, 2026 financial report reports $285,636.20. Both values are preserved as successive ActualResults. 8000000 Project cost (budget). 2024-08-19 190603.45 Expended to date as reported August 19, 2024. 2026-05-15 285636.20 Expended to date as reported May 15, 2026. 2.3.2 Project Percent _3ee5b12f-7e36-4d71-b2a2-9f4ce4d7d6c3 The 0% value is an inferred status-derived value retained from the earlier report, not a source-reported physical completion percentage. 100 Target: 100%. 2024-08-19 0 Status-derived completion percentage reported as On-Hold; 0% was used in the prior report pending better quantitative data. Hazel Farm Road Design and construct streetscape improvements on Hazel Farm Road and Gay Drive. _2df6ee0b-cdda-4fbb-8e2c-4101df3f336f 2.4 Application Name: Hazel Farm Road/Gay Drive^^The August 19, 2024 update reported a project cost of $10,200,000 and design at 60%. The current scope includes paving the unpaved section of Hazel Farm Road, improvements to Gay Drive, a roundabout, pedestrian accommodations along Inlet Road, traffic-signal improvements, and related access-management improvements. The current project information identifies the project as being in right-of-way acquisition.^^Updated source: https://beaufortcountypenny.com/projects/ 2.4.1 Budget USD _7cbcc9ff-5fda-4e88-8d7d-bc3c4e2a51c9 10200000 Project cost (budget). 2026-05-15 588526.63 Expended to date as reported May 15, 2026. 2.4.2 Design Percent _0eaf4a0f-5a26-4d7b-8a0a-b6a9d4a6a4d1 The change from design to right-of-way acquisition demonstrates advancement, but it should not be converted into an inferred percentage. 100 Target: 100%. 2024-08-19 60 Design completion reported August 19, 2024. Project advanced to right-of-way acquisition. No current percentage-complete figure is reported. Middle School access Deliver the new Lady's Island Middle School access road and associated closure/realignment actions. _9efb0a40-87d8-42ed-b8b8-0afeb64c2d4f 2.5 Application Name: Lady's Island Middle School Access Road^^Description: New road connecting Sea Island Parkway/Gay Drive to Robin Drive/Katy Circle; close Cougar Drive at Sea Island Parkway^^The August 19, 2024 update reported a project cost of $7,200,000 and design at 70%. The February 18, 2025 update reported design at 80%. Current project information identifies the project as being in right-of-way acquisition and reports a revised project budget of $9,500,000.^^Updated source: https://beaufortcountypenny.com/projects/ 2.5.1 Budget USD _f4a1c0f4-83b4-4b4d-a0bf-7e55c5e357db The revised $9,500,000 budget represents an increase of $2,300,000 over the $7,200,000 project cost reported in the August 19, 2024 update. 9500000 Revised project budget. 2026-05-15 866810.25 Expended to date as reported May 15, 2026. 2.5.2 Design Percent _b2a3a3df-fd7a-4ce0-9d25-06c0cb0e53c8 The successive observations preserve the reported progression from 70% design to 80% design and then into right-of-way acquisition without assigning an unsupported current percentage. 100 Target: 100%. 2024-08-19 70 Design completion reported August 19, 2024. 2025-02-18 80 Design completion reported February 18, 2025. Project advanced to right-of-way acquisition. No current percentage-complete figure is reported. Mayfair Court Deliver the Mayfair Court improvement and extension when the project is removed from hold status. _60fd6dbe-2c43-4b2d-8db0-4d4b7f5a2d5a 2.6 Application Name: Mayfair Court Extension^^Description: Extend Mayfair Court to William Street to provide a new roadway connection. The extension depends upon coordination with property owners and may be combined with the mainline SC 802 improvements.^^Original 2017 Study Project Budget: 450000^^Revised Project Budget: 800000^^The August 19, 2024 update reported the project as On-Hold and expenditures of $1,847.75. The current project page continues to report a revised project budget of $800,000 and expenditures of $1,847.75.^^Updated source: https://beaufortcountypenny.com/projects/ 2.6.1 Budget USD _3c531f5f-3b4a-46e5-aed5-9f0a38b6a2c0 No increase in cumulative expenditures is reported between the August 19, 2024 update and the May 15, 2026 financial report. 800000 Revised project budget. 2024-08-19 1847.75 Expended to date as reported August 19, 2024. 2026-05-15 1847.75 Expended to date as reported May 15, 2026. 2.6.2 Project Percent _f4b2f65a-0e13-4f78-86b4-0b0b3c9c6b43 The current project page describes the project and its dependencies but does not provide a textual current completion percentage. The 0% value is retained only as the historical, inferred status-derived value from the prior report. 100 Target: 100%. 2024-08-19 0 Status-derived completion percentage reported as On-Hold; 0% was used in the prior report pending better quantitative data. Meadowbrook Drive Deliver the Meadowbrook Drive new road connection when the project is removed from hold status. _cb6b7ac7-6f4b-42de-a8f4-3c0cc9e81d5a 2.7 Application Name: Meadowbrook Drive Extension^^Description: Extend Meadowbrook Drive to Dow Road to increase roadway connectivity and provide access to the proposed signal at Gay Drive. The project is not dependent on other projects, although its benefits would not be fully realized without improvements to US 21 Sea Island Parkway and Gay Drive.^^Original 2017 Study Project Budget: 776500^^Revised Project Budget: 1000000^^The August 19, 2024 update reported the project as On-Hold and expenditures of $114,835.93.^^Updated source: https://beaufortcountypenny.com/projects/ 2.7.1 Budget USD _4b6de0e1-3c9f-45e7-b54c-6507b67d2d14 The current project web page displays $1,847.75 expended for Meadowbrook Drive, whereas the August 19, 2024 update reported $114,835.93 and the May 15, 2026 financial report reports $115,514.76. The dated financial report is treated as the later cumulative expenditure result; the conflicting web-page value is documented rather than silently substituted. 1000000 Revised project budget. 2024-08-19 114835.93 Expended to date as reported August 19, 2024. 2026-05-15 115514.76 Expended to date as reported May 15, 2026. 2.7.2 Project Percent _7a3f7f8f-8d27-4cf1-84d9-14c1b8e5d1b0 The current project page does not state a quantitative completion percentage. No new percentage has therefore been inferred. 100 Target: 100%. 2024-08-19 0 Status-derived completion percentage reported as On-Hold; 0% was used in the prior report pending better quantitative data. SC 802 right-turn lane Complete the SC 802 right-turn lane improvement at the Sam's Point Road and Sea Island Parkway intersection. _28d6d9f4-1c1a-4b17-8c38-2cb462d0c8ce 2.8 Application Name: SC 802 Right-Turn Lane^^Description: Add a dedicated right-turn lane at SC 802 (Sam's Point Road) and US 21 Business to provide capacity for the heavy morning peak right-turn movement and enable conversion of the existing right-turn lane to a through lane.^^Original 2017 Study Project Budget: 761000^^Project Cost: 789949^^Project Status: Completed^^R/W Acquisition: Completed^^Construction: January 2021 - June 2021^^Updated source: https://beaufortcountypenny.com/projects/ 2.8.1 Budget USD _c0e1be0f-0fd4-4d13-9c1f-0c7c6a9c8b4b The project page reports a project cost of $789,949; the May 15, 2026 financial report reports cumulative expenditures of $736,740.11. 789949 Project cost. 2026-05-15 736740.11 Expended to date as reported May 15, 2026. 2.8.2 Project Percent _ab3c7f6d-9a1b-4f9a-9b9a-0dd26b2c4f4d The County continues to identify the project as complete. 100 Target: 100%. 2021-06-30 100 Project completed. Sunset Boulevard streetscape Design and construct traffic-calming and roadway improvements on Sunset Boulevard and Miller Drive West. _ef2a6f9c-6f2d-4c32-9d5b-5e3a86c2d4be 2.9 Application Name: Sunset Boulevard/Miller Drive West^^The August 19, 2024 update described the project as streetscaping with a project cost of $8,100,000 and design at 60%. The February 18, 2025 schedule reported design at 65%. Resolution 2025/46 subsequently revised the scope. The current project includes resurfacing Sunset Boulevard and Miller Drive West, installing a raised intersection with an all-way stop, and installing other traffic-calming features. No right-of-way acquisition is required because the revised project will remain within existing right-of-way.^^Original 2017 Study Project Budget: 4482000^^Revised Project Budget: 1800000^^Updated source: https://beaufortcountypenny.com/projects/ 2.9.1 Budget USD _2d5d96db-1b3c-4e7f-b2c7-4c9b7cf1ce89 The revised $1,800,000 budget is $6,300,000 lower than the $8,100,000 project cost shown in the August 19, 2024 update, reflecting the materially revised scope. 2024-08-19 8100000 Project cost reported August 19, 2024. 1800000 Revised project budget following the scope revision under Resolution 2025/46. 2026-05-15 540408.97 Expended to date as reported May 15, 2026. 2.9.2 Design Percent _9cda2b9e-2b65-470c-8b21-0bfbb0d0a1d7 The current scope requires no additional right-of-way acquisition. No current design percentage has been inferred from the qualitative In Design status. 100 Complete design. 2024-08-19 60 Design completion reported August 19, 2024. 2025-02-18 65 Design completion reported February 18, 2025. Current project status is In Design. No current percentage-complete figure is reported. US 21 corridor Advance safety, capacity, access-management, and widening improvements on US 21 / US 21 Business / SC 802. _fb7c0c0a-62d0-46f1-8b59-3c8f4d5f2a44 2.10 Application Name: US 21 Bus/US 21 (Sea Island Parkway) and US 21 (Lady's Island Drive)/SC 802 (Sam's Point Road)^^The August 19, 2024 update treated this as a single streetscaping, capacity, and access-management project with a project cost of $44,000,000, design at 60%, and right-of-way acquisition and construction on hold.^^Resolution 2025/46 subsequently separated the mainline improvements into two projects. Project 1 - US 21/SC 802 Intersection includes safety and capacity improvements consisting of restriping, signal upgrades, dual left-turn lanes on Sea Island Parkway, resurfacing, and median improvements, coordinated with an SCDOT safety-improvement project. Project 2 - US 21 Widening near Walmart includes approximately 4,000 linear feet of eastbound widening to create four travel lanes through the US 21/Airport Frontage Road intersection.^^Original 2017 Study Project Budget: 10776000^^Revised Project 2 Budget: 9100000^^The current page does not state a revised budget for Project 1 or a revised combined budget for both projects.^^Updated source: https://beaufortcountypenny.com/projects/ 2.10.1 Budget USD _07958c7a-5cb4-4c83-aee3-0f2b3e7cc3c1 Because Resolution 2025/46 divided the former single project into two projects and the current source reports a $9,100,000 budget only for Project 2, no new combined budget is inferred. The historical $44,000,000 figure is retained as a dated result for comparison. 2024-08-19 44000000 Combined project cost reported August 19, 2024 before the project was divided under Resolution 2025/46. 2026-05-15 714677.93 Cumulative expenditures for the US 21/SC 802 corridor as reported May 15, 2026. 2.10.2 Design Percent _c0a9a3c8-7d8a-4a89-8f7c-4ab6d8f0b3f2 The 60% value applies to the former combined scope and should not be interpreted as the current design percentage for either of the two redefined projects. 100 Complete design of the redefined corridor improvements. 2024-08-19 60 Design completion for the former combined project as reported August 19, 2024. The current project page identifies the redefined projects as In Design but does not report a current combined percentage. 2.10.3 Intersection Improvements ... ID-D713BEF4-ABB5-408A-8BCC-03A4071612A3 Project 1 created by the redefinition of the former US 21 Business, US 21, and SC 802 Mainline Improvements project under Resolution 2025/46. Complete the redefined US 21/SC 802 intersection safety and capacity improvements, including restriping, signal upgrades, dual left-turn lanes on Sea Island Parkway, resurfacing, and median improvements. In design and being coordinated with an SCDOT safety-improvement project. The typical section is to be finalized following completion of SCDOT traffic analysis. 2.10.4 Widening Linear Feet ID-B45FDF08-B94E-42B0-9DDA-DB7E0C0F095C Project 2 created by the redefinition of the former mainline project under Resolution 2025/46. Revised Project 2 Budget: $9,100,000. 4000 Widen approximately 4,000 linear feet eastbound near Walmart to create four travel lanes through the US 21/Airport Frontage Road intersection. In design. Sidewalks & Pathways Increase safety and connectivity for pedestrians and cyclists through delivery of sidewalk and multi-use path projects. _5c2d222f-820f-4a03-bb7b-0ad0ad8e8db7 3 Source: Transportation Sales Tax (TST3) Update, Aug 19, 2024 (schedule tables excerpted). Alljoy Road Construct the Alljoy Road sidewalk segment from Burnt Church Road to Thomas Lawton Drive. _9cbb10e0-5b1b-44a4-bce0-67b4a6b463b1 3.1 Description: One 6' sidewalk from Burnt Church Road to Thomas Lawton Drive.^^The August 19, 2024 update reported a project cost of $2,600,000, TAP grant funding of $1,177,868.71, and design at 95%. The current project page identifies the project as Under Construction, reports an original conceptual budget of $750,000 and a revised project budget of $3,300,000, and confirms TAP grant funding of $1,177,868.71. No right-of-way acquisition is required because the project will remain within existing right-of-way.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.1.1 Budget USD _4eaa0c3e-8a37-4f36-93f4-3b0a5eb1cbab The revised $3,300,000 budget is $700,000 higher than the $2,600,000 project cost reported in August 2024. TAP grant funding remains $1,177,868.71. 2024-08-19 2600000 Project cost reported August 19, 2024. 3300000 Revised project budget. 2026-05-15 987484.37 Expended to date as reported May 15, 2026. 3.1.2 Design Percent _8b8a1f07-8c86-4a48-9c9e-5b5fd5b4f25e The current Under Construction status establishes that design progressed beyond the previously reported 95%, but no unsupported current percentage is inferred. 100 Complete design. 2024-08-19 95 Design completion reported August 19, 2024. Project advanced from design into construction. The current source does not report a percentage-complete figure for construction. Big Estate Road Design and construct the Big Estate Road sidewalk segment from US Highway 17 to African Baptist Road. _9a8f6b61-2e7f-4f64-8b7f-6b1f6b6e9f32 3.2 The August 19, 2024 update described an 8' sidewalk from US Highway 17 to Big Estate Circle, reported a project cost of $3,000,000, and reported design at 65%. The current project page describes one 8' sidewalk on Big Estate Road from US Highway 17 to African Baptist Road, approximately 1.5 miles, and identifies the project as being in right-of-way acquisition. It reports an original conceptual budget of $2,700,000 and a revised project budget of $3,400,000.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.2.1 Budget USD _2d4c70c2-0f8f-4f0e-a8c6-6ef7b6c2f8d5 The revised budget is $400,000 higher than the $3,000,000 project cost reported in August 2024. 2024-08-19 3000000 Project cost reported August 19, 2024. 3400000 Revised project budget. 2026-05-15 363676.04 Expended to date as reported May 15, 2026. 3.2.2 Design Percent _fd3d49ad-6b67-4f8e-93e5-0e9d2b8c1b88 The current right-of-way acquisition phase demonstrates advancement beyond the previously reported design stage without supporting a new percentage-complete value. 100 Complete design. 2024-08-19 65 Design completion reported August 19, 2024. Project advanced to right-of-way acquisition. No current percentage-complete figure is reported. Bluffton Parkway Complete the Bluffton Parkway sidewalk connection between the existing pathway and existing sidewalk on Bluffton Road. _f3a0c3f6-4a1a-47b2-a0ab-0c2b8ed0a4d1 3.3 The August 19, 2024 update described an 8' sidewalk from the existing sidewalk to the SC 46 roundabout, reported a project cost of $383,000, and identified the project as complete. The current project page describes an 8' sidewalk connecting the existing pathway on Bluffton Parkway to the existing sidewalk on Bluffton Road and continues to identify the project as Complete. It reports an original conceptual budget of $250,000 and a project cost of $385,590.52.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.3.1 Budget USD _1c0f8b6e-5b8d-4e34-8e6a-2f0b4e4e1a1a The May 15, 2026 cumulative expenditure exceeds the current web-page project cost by $2,623.86. The published sources reviewed do not explain the difference. 2024-08-19 383000 Project cost reported August 19, 2024. 385590.52 Project cost reported on the current project page. 2026-05-15 388214.38 Expended to date as reported May 15, 2026. 3.3.2 Project Percent _dbf1f2b4-4a12-4d4d-a9a8-6a4c9b8b2c2f The August 2024 report identified construction as occurring from October through December 2023. Because the precise completion date was not reported, December 31, 2023 is used as the EndDate for the result achieved during that year. 100 Target: 100%. 2023-12-31 100 Project complete. Burton Hill Road Design and construct the Burton Hill Road multi-use pathway segment and associated connection and crosswalk elements. _f8c4f4b3-8b5a-4d4c-8c1b-8d7a4b3c2d1e 3.4 Description: 10' multi-use path on the east side of Burton Hill Road from Old Salem Road to Broad River Boulevard and a proposed crosswalk to connect to the existing pathway on the south side of Broad River Boulevard to Boundary Street.^^The August 19, 2024 update reported a project cost of $2,900,000 and design at 25%. The current project page reports an original conceptual budget of $1,064,000 and revised project budget of $3,000,000. Pursuant to Resolution 2025/46, the project is now On-Hold.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.4.1 Budget USD _64ad2b1b-0c9c-41f3-9c15-6f0a8c2e8c1a 2024-08-19 2900000 Project cost reported August 19, 2024. 3000000 Revised project budget. 2026-05-15 91216.06 Expended to date as reported May 15, 2026. 3.4.2 Design Percent _6c92f8d1-3d2a-4a2b-9d1a-0c2b8a1d4e2f The prior schedule for right-of-way acquisition and construction should no longer be treated as current because Resolution 2025/46 placed the project on hold. 100 Complete design if and when the project is reactivated. 2024-08-19 25 Design completion reported August 19, 2024. Project placed on hold pursuant to Resolution 2025/46. No current percentage-complete figure is reported. Depot Road Complete the Depot Road multi-use path connection from the Spanish Moss Trail to Ribaut Road. _6d9b8c2a-1d4e-4c2b-9a1d-8c2b6d9b1a2c 3.5 Description: One 10' multi-use path on Depot Road from the Spanish Moss Trail to Ribaut Road.^^The August 19, 2024 update reported a project cost of $650,000, CDBG grant funding of $200,000, design at 100%, and the project in right-of-way acquisition. The current project page identifies the project as Complete, reports an original conceptual budget of $725,000 and a revised project budget of $800,000, and continues to report a $200,000 CDBG grant.^^Design Team: Ward Edwards, Inc., funded by PATH Foundation.^^Updated source: https://beaufortcountypenny.com/projects/ 3.5.1 Budget USD _9a1b2c3d-4e5f-4a6b-8c9d-0e1f2a3b4c5d The revised project budget is $150,000 higher than the $650,000 project cost reported in August 2024. CDBG grant funding remains $200,000. 2024-08-19 650000 Project cost reported August 19, 2024. 800000 Revised project budget. 2026-05-15 218271.16 Expended to date as reported May 15, 2026. 3.5.2 Design Percent _0f1e2d3c-4b5a-6978-8c9d-0e1f2a3b4c5d The current source establishes completion of the overall project but does not provide a precise completion date, so none is inferred. 100 Complete design. 2024-08-19 100 Design completion reported August 19, 2024. Project complete. MLK Jr Drive Construct the Dr. Martin Luther King Jr. Drive sidewalk and boardwalk connection from Sea Island Parkway to Jonathan Francis Senior Road. _3c2b1a0f-9e8d-4c3b-8a7d-6e5f4a3b2c1d 3.6 Description: 5' sidewalk on Dr. Martin Luther King Jr. Drive from Sea Island Parkway to Jonathan Francis Senior Road with a 10' boardwalk over the creek.^^The August 19, 2024 update reported a project cost of $2,300,000 and design at 70%. The current project page identifies the project as being in right-of-way acquisition and reports an original conceptual budget of $1,500,000 and a revised project budget of $2,850,000.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.6.1 Budget USD _6d5c4b3a-2f1e-4d3c-8b7a-6d5c4b3a2f1e The revised budget is $550,000 higher than the $2,300,000 project cost reported in August 2024. 2024-08-19 2300000 Project cost reported August 19, 2024. 2850000 Revised project budget. 2026-05-15 250453.17 Expended to date as reported May 15, 2026. 3.6.2 Design Percent _7e6d5c4b-3a2f-4e1d-8c7b-7e6d5c4b3a2f The current right-of-way acquisition phase establishes advancement beyond the previously reported design stage without supporting a new percentage-complete figure. 100 Complete design. 2024-08-19 70 Design completion reported August 19, 2024. Project advanced to right-of-way acquisition. No current percentage-complete figure is reported. Laurel Bay Road Complete the Laurel Bay Road multi-use path from the Laurel Bay Military Housing Complex to US 21. _1a2b3c4d-5e6f-4a7b-8c9d-0e1f2a3b4c6d 3.7 Description: 10' multi-use path on the north side of Laurel Bay Road from the Laurel Bay Military Housing Complex to US 21 (Trask Parkway).^^The August 19, 2024 update reported a project cost of $4,900,000, SCDVA grant funding of $3,392,328, and the project as In-Construction. The current project page identifies the project as Complete, reports an original conceptual budget of $3,284,000, and reports a project cost of $5,836,117.18. SCDVA grant funding remains $3,392,328. No right-of-way acquisition was required because the project remained within existing right-of-way.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.7.1 Budget USD _2b3c4d5e-6f7a-4b8c-9d0e-1f2a3b4c5d6e The May 15, 2026 financial report also reports $3,392,328 in SCDVA grant revenue associated with Laurel Bay Road. The pathway-account expenditure should therefore not be interpreted as the total project cost. 2024-08-19 4900000 Project cost reported August 19, 2024. 5836117.18 Project cost reported on the current project page. 2026-05-15 714677.93 Expended from the 2018 Transportation Sales Tax pathway account as reported May 15, 2026. 3.7.2 Construction Percent _3c4d5e6f-7a8b-4c9d-0e1f-2a3b4c5d6e7f The previous report used an inferred 50% construction-completion placeholder because the source then reported only In-Construction status. That unsupported placeholder is superseded by the current County source, which identifies the project as Complete. No precise completion date is reported in the current source, so none is inferred. 100 Target: 100%. 100 Project complete. Meridian Road Design and construct the Meridian Road multi-use pathway from Lady's Island Drive to Sea Island Parkway. _4d5e6f7a-8b9c-4d0e-1f2a-3b4c5d6e7f8a 3.8 Description: 10' multi-use path from Lady's Island Drive to Sea Island Parkway. The proposed design also includes a crosswalk on Lady's Island Drive.^^The August 19, 2024 update reported a project cost of $3,600,000 and design at 35%. The current project page reports an original conceptual budget of $3,270,000 and a revised project budget of $4,700,000. Pursuant to Resolution 2025/46, the project is now On-Hold.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.8.1 Budget USD _5e6f7a8b-9c0d-4e1f-2a3b-4c5d6e7f8a9b The revised budget is $1,100,000 higher than the project cost reported in August 2024. 2024-08-19 3600000 Project cost reported August 19, 2024. 4700000 Revised project budget. 2026-05-15 221014.28 Expended to date as reported May 15, 2026. 3.8.2 Design Percent _6f7a8b9c-0d1e-4f2a-3b4c-5d6e7f8a9b0c The earlier right-of-way and construction schedule should no longer be treated as current because the project has been placed on hold. 100 Complete design if and when the project is reactivated. 2024-08-19 35 Design completion reported August 19, 2024. Project placed on hold pursuant to Resolution 2025/46. No current percentage-complete figure is reported. Middle Road Design and construct the Middle Road sidewalk connection from Walnut Hill Street to Sam's Point Road. _7a8b9c0d-1e2f-4a3b-4c5d-6e7f8a9b0c1d 3.9 Description: 8' sidewalk from Walnut Hill Street to Fly Catcher Lane and 8' sidewalk from Fly Catcher Lane to Sam's Point Road.^^The August 19, 2024 update reported a project cost of $2,600,000 and design at 65%. The current project page reports an original conceptual budget of $1,500,000 and a revised project budget of $3,400,000. Pursuant to Resolution 2025/46, the project is now On-Hold.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.9.1 Budget USD _8b9c0d1e-2f3a-4b4c-5d6e-7f8a9b0c1d2e The revised budget is $800,000 higher than the project cost reported in August 2024. 2024-08-19 2600000 Project cost reported August 19, 2024. 3400000 Revised project budget. 2026-05-15 265301.62 Expended to date as reported May 15, 2026. 3.9.2 Design Percent _9c0d1e2f-3a4b-4c5d-6e7f-8a9b0c1d2e3f The earlier right-of-way and construction schedule is superseded by the current On-Hold status. 100 Complete design if and when the project is reactivated. 2024-08-19 65 Design completion reported August 19, 2024. Project placed on hold pursuant to Resolution 2025/46. No current percentage-complete figure is reported. Old Salem Road Design and construct the Old Salem Road multi-use path connecting the proposed Burton Hill and Salem Road pathways. _0d1e2f3a-4b5c-4d6e-7f8a-9b0c1d2e3f4a 3.10 Description: 10' multi-use path from the proposed Burton Hill Pathway to the proposed Salem Road Pathway.^^The August 19, 2024 update reported a project cost of $1,400,000 and design at 25%, and noted that Burton Hill Road and Old Salem Road were combined as one project for implementation while shown separately for project descriptions. The current project page reports an original conceptual budget of $1,250,000 and a revised project budget of $1,400,000. Pursuant to Resolution 2025/46, the project is now On-Hold.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.10.1 Budget USD _1e2f3a4b-5c6d-4e7f-8a9b-0c1d2e3f4a5b The current revised budget is unchanged from the $1,400,000 project cost reported in August 2024. 2024-08-19 1400000 Project cost reported August 19, 2024. 1400000 Revised project budget reported on the current project page. 2026-05-15 52477.86 Expended to date as reported May 15, 2026. 3.10.2 Design Percent _2f3a4b5c-6d7e-4f8a-9b0c-1d2e3f4a5b6c The prior right-of-way and construction schedule is no longer current because Resolution 2025/46 placed the project on hold. 100 Complete design if and when the project is reactivated. 2024-08-19 25 Design completion reported August 19, 2024. Project placed on hold pursuant to Resolution 2025/46. No current percentage-complete figure is reported. Ribaut Road Complete the Ribaut Road sidewalk connection from Lenora Drive to the existing sidewalk near Rahn Lane. _3a4b5c6d-7e8f-4a9b-0c1d-2e3f4a5b6c7d 3.11 Description: 5' sidewalk on Ribaut Road from Lenora Drive to the existing sidewalk just past Rahn Lane.^^The August 19, 2024 update reported a project cost of $405,800 and identified the project as Complete, with construction occurring February through July 2023. The current project page continues to identify the project as Complete, reports an original conceptual budget of $750,000, and reports a project cost of $410,142.47.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.11.1 Budget USD _4b5c6d7e-8f9a-4b0c-1d2e-3f4a5b6c7d8e The May 15, 2026 cumulative expenditure exceeds the current reported project cost by $4,615.08. The published sources reviewed do not explain the difference. 2024-08-19 405800 Project cost reported August 19, 2024. 410142.47 Project cost reported on the current project page. 2026-05-15 414757.55 Expended to date as reported May 15, 2026. 3.11.2 Project Percent _5c6d7e8f-9a0b-4c1d-2e3f-4a5b6c7d8e9f Construction was reported as occurring from February through July 2023. Because the precise completion date was not reported, July 31, 2023 is used as the EndDate. 100 Target: 100%. 2023-07-31 100 Project complete. Salem Road Design and construct the Salem Road sidewalk from Robert Smalls Parkway to Old Salem Road. _6d7e8f9a-0b1c-4d2e-3f4a-5b6c7d8e9f0a 3.12 Description: One 8' sidewalk on Salem Road from Robert Smalls Parkway to Old Salem Road.^^The August 19, 2024 update reported a project cost of $2,300,000 and design at 60%. The current project page identifies the project as In Design, reports an original conceptual budget of $1,500,000, and reports a revised project budget of $2,600,000.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.12.1 Budget USD _7e8f9a0b-1c2d-4e3f-4a5b-6c7d8e9f0a1b The revised budget is $300,000 higher than the project cost reported in August 2024. 2024-08-19 2300000 Project cost reported August 19, 2024. 2600000 Revised project budget. 2026-05-15 240202.32 Expended to date as reported May 15, 2026. 3.12.2 Design Percent _8f9a0b1c-2d3e-4f4a-5b6c-7d8e9f0a1b2c No new percentage-complete value is inferred from the current qualitative In Design status. 100 Complete design. 2024-08-19 60 Design completion reported August 19, 2024. Current project status is In Design. No current design percentage is reported. Shad Avenue Design and construct the Shad Avenue sidewalk and multi-use path connection from Alljoy Road to the proposed Ulmer Road pathway. _9a0b1c2d-3e4f-4a5b-6c7d-8e9f0a1b2c3d 3.13 Description: 5' sidewalk/10' multi-use path on Shad Avenue from Alljoy Road to tie-in to the proposed Ulmer Road pathway.^^The August 19, 2024 update reported a project cost of $1,600,000 and design at 20%. The current project page reports an original conceptual budget of $1,509,000 and a revised project budget of $1,900,000. Pursuant to Resolution 2025/46, the project is now On-Hold.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.13.1 Budget USD _0b1c2d3e-4f5a-4b6c-7d8e-9f0a1b2c3d4e The revised budget is $300,000 higher than the project cost reported in August 2024. 2024-08-19 1600000 Project cost reported August 19, 2024. 1900000 Revised project budget. 2026-05-15 33899.27 Expended to date as reported May 15, 2026. 3.13.2 Design Percent _1c2d3e4f-5a6b-4c7d-8e9f-0a1b2c3d4e5f The previously reported right-of-way and construction schedule is no longer current because the project has been placed on hold. The August 2024 source also noted that Shad Avenue and Ulmer Road were combined as one project for implementation while listed separately for descriptive purposes. 100 Complete design if and when the project is reactivated. 2024-08-19 20 Design completion reported August 19, 2024. Project placed on hold pursuant to Resolution 2025/46. No current percentage-complete figure is reported. Stuart Point Road Complete the Stuart Point Road sidewalk connection from Delaney Circle to US 21. _2d3e4f5a-6b7c-4d8e-9f0a-1b2c3d4e5f6a 3.14 Description: 8' sidewalk on Stuart Point Road from Delaney Circle to US 21.^^The August 19, 2024 update reported a project cost of $2,700,000, including a $200,000 CDBG grant, design at 100%, and the project in right-of-way acquisition. The current project page continues to identify the project as being in right-of-way acquisition and reports an original conceptual budget of $1,500,000 and a revised project budget of $3,500,000, including a $200,000 CDBG grant.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.14.1 Budget USD _3e4f5a6b-7c8d-4e9f-0a1b-2c3d4e5f6a7b The revised budget is $800,000 higher than the project cost reported in August 2024. The May 15, 2026 financial report separately identifies $200,000 of CDBG funding for Stuart Point Road. 2024-08-19 2700000 Project cost reported August 19, 2024. 3500000 Revised project budget. 2026-05-15 551811.44 Expended to date as reported May 15, 2026. 3.14.2 Design Percent _4f5a6b7c-8d9e-4f0a-1b2c-3d4e5f6a7b8c The current source does not provide a construction start date or a quantitative measure of right-of-way acquisition progress. 100 Maintain completed design while advancing right-of-way acquisition toward construction. 2024-08-19 100 Design completion reported August 19, 2024. Project remains in right-of-way acquisition. Ulmer Road Design and construct the Ulmer Road multi-use path connection from Burnt Church Road to the proposed Shad Avenue pathway. _5a6b7c8d-9e0f-4a1b-2c3d-4e5f6a7b8c9d 3.15 Description: 10' multi-use path on Ulmer Road from Burnt Church Road to the proposed pathway on Shad Road.^^The August 19, 2024 update reported a project cost of $1,600,000 and design at 20%. The current project page reports an original conceptual budget of $1,447,000 and a revised project budget of $2,600,000. Pursuant to Resolution 2025/46, the project is now On-Hold.^^Design Team: Infrastructure Consulting & Engineering, PLLC^^Updated source: https://beaufortcountypenny.com/projects/ 3.15.1 Budget USD _6b7c8d9e-0f1a-4b2c-3d4e-5f6a7b8c9d0e The revised budget is $1,000,000 higher than the project cost reported in August 2024. 2024-08-19 1600000 Project cost reported August 19, 2024. 2600000 Revised project budget. 2026-05-15 49147.39 Expended to date as reported May 15, 2026. 3.15.2 Design Percent _7c8d9e0f-1a2b-4c3d-4e5f-6a7b8c9d0e1f The previously reported right-of-way and construction schedule is no longer current because the project has been placed on hold. The August 2024 source noted that Shad Avenue and Ulmer Road were combined as one project for implementation while shown separately for descriptive purposes. 100 Complete design if and when the project is reactivated. 2024-08-19 20 Design completion reported August 19, 2024. Project placed on hold pursuant to Resolution 2025/46. No current percentage-complete figure is reported. Oversight Improve public accountability through routine reporting on revenues, expenditures, and delivery status for the 2018 Transportation Sales Tax program. _c5e0d3a4-0a7c-4fd2-b7c5-2d84a2a5b1c9 4 Current financial source: Transportation Monthly Report dated May 15, 2026. Revenues are typically reported quarterly and expenses monthly as consultants and contractors submit invoices.^^The current 2018 Penny program handout also reports a goal of completing scheduled transportation projects by the end of 2028, except the US 278 Corridor Project, which is expected to be completed in 2031; all remaining projects are expected to have entered right-of-way acquisition by the end of 2026; four additional projects are scheduled to begin construction in 2026; and nine remaining pathway projects are targeted for completion by 2028.^^Sources: https://beaufortcountypenny.com/resources-2026-update/ and https://beaufortcountypenny.com/wp-content/uploads/BCPenny.pdf Revenues Report cumulative revenues by source, distinguishing the 2018 penny tax from other funding streams. _6b6f6d63-2a8e-4c1b-a91c-0d2d7e1b4c7a 4.1 The May 15, 2026 report identifies revenue sources including 2018 One Cent Sales Tax plus interest, General Obligation Bond proceeds, road impact fees, LATS Guideshare, SCDOT bridge replacement funds, grants, contributions, and reimbursements. Total revenue budget is $310,390,378.41. 4.1.1 Sales Tax + Interest USD _f2b4a6d1-1e34-4b8a-8a6d-2c62d9f1b0cb The May 15, 2026 report shows cumulative sales tax and interest collections of $146,550,566.57 against a $120,000,000 budget. The tax began May 1, 2019 and sunset December 31, 2022 after the authorized $120 million had been collected; subsequent reported increases largely reflect residual collections and interest. 120000000 Original revenue budget shown in the May 15, 2026 financial report. 2024-12-31 146534688.66 2018 One Cent Sales Tax plus interest reported through the prior reporting period. 2026-05-15 146550566.57 2018 One Cent Sales Tax plus interest to date as reported May 15, 2026. 4.1.2 Total Revenues USD _2a3c6d8b-0e36-4f7a-9c3c-1b9a6f0d2c1e The earlier report showed $336,803,248.75 as Total Revenues. The May 15, 2026 report distinguishes $179,761,076.27 as revenues received to date from a total revenue budget of $310,390,378.41. The earlier figure should therefore not be carried forward as a current actual without qualification. 310390378.41 Total revenue budget shown in the May 15, 2026 report. 2026-05-15 179761076.27 Total revenues received to date as reported May 15, 2026. Expenses Report expenditures by category and major contract to show where funds have been spent. _7d0b2a1c-9b52-4a8d-9a2a-5a8c0d2b1f7e 4.2 The May 15, 2026 financial report lists expenditures for County personnel, SCDOT, professional services, right-of-way acquisition, contractors, utility companies, and general expenses. Total expenses to date are $40,121,243.32 against a budget of $53,349,584.13. The current overall program budget balance is $139,639,832.95. 4.2.1 SCDOT Expenses USD _1d9a2c4e-3b5a-4c6d-8e1a-0b2c3d4e5f6a The report states that SCDOT expenses cover management of US 278 and work associated with reviews, quality assurance, and other projects. 19346839.16 Current SCDOT expense budget shown in the May 15, 2026 report. 2024-08-19 17131032.43 SCDOT expenses reported in the earlier quarterly table. 2026-05-15 19346839.16 SCDOT expenses to date as reported May 15, 2026. 4.2.2 Total Expenses USD ID-F4073399-0ABD-4B77-9301-01C8D3C0323A The published PDF places $40,121,243.32 in the To Date column and $53,349,584.13 in the Budget column. 53349584.13 Total expense budget shown in the May 15, 2026 financial report. 2026-05-15 40121243.32 Total expenses to date as reported May 15, 2026. 4.2.3 Budget Balance USD ID-ACAF6ADB-57D7-41AB-BA2F-A1F5FA57A17D The financial report labels these figures Overall Program Budget Balance. Because the meaning of the budget-column balance is not further explained in the report, it is preserved as reported rather than reinterpreted. 257040794.28 Budget-column balance shown in the May 15, 2026 report. 2026-05-15 139639832.95 Overall program budget balance reported May 15, 2026. Program Delivery Complete the remaining 2018 Transportation Sales Tax projects according to the County's updated delivery commitments. ID-EE4B72AD-25BD-411F-98D6-2E78E6D61705 4.3 This objective is derived from the County's current 2018 Penny Referendum transportation project update rather than from the original referendum language. The current handout reports that remaining projects are distributed approximately 44% in Design, 33% in Right of Way, and 22% in Construction. Those percentages total 99%, apparently because of rounding. 4.3.1 Right-of-Way Entry Percent ID-2EDC6526-16FE-49E2-8113-2D936A6C6D20 Source wording: By the end of 2026, all remaining projects in the program will have entered the Right of Way acquisition phase. 2026-12-31 100 Have all remaining projects entered the right-of-way acquisition phase by the end of 2026. 4.3.2 Construction Starts Number ID-16AF6787-40CD-427C-8C53-0F31DF89C952 The current County handout states that four additional projects are scheduled to break ground and begin construction in 2026. 2026-01-01 2026-12-31 4 Begin construction on four additional projects during 2026. 4.3.3 Pathway Projects Number ID-44CF3E11-107F-422F-BAED-DE1FE22EA243 The current County handout expressly states that nine remaining pathway projects will be completed by 2028. 2028-12-31 9 Complete the nine remaining pathway projects by the end of 2028. 4.3.4 Scheduled Projects Percent ID-372C421F-B0C6-4A3E-BB3A-3262BA3B6B73 The County's current 2018 Penny update states a 100% completion goal by 2028 for scheduled transportation projects, except the US 278 Corridor Project, which is expected to be completed in 2031. 2028-12-31 100 Complete all scheduled transportation projects by the end of 2028 except the US 278 Corridor Project. _4a3d2c6a-6c9c-4d2c-9d7c-1a2d3c4b5e6f 2026-09-12 https://beaufortcountypenny.com/ _1b2c3d4e-5f60-4a7b-8c9d-0e1f2a3b4c5d Owen Ambur Owen.Ambur@verizon.net