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It's Déjà Vu All Over Again as Lawmakers Eye Funds

There’s an old saying that those who don’t learn from history are doomed to repeat it.

That’s why keeping tabs on the South Carolina General Assembly feels a lot like watching the movie Groundhog Day.

State spending exploded in the late 1990s. Then during the 2001-2003 recession, the General Assembly raided trust and reserve funds to the tune of $500 million to fuel continued spending in spite of declining revenues.

After three years of intense public pressure from the governor, the legislature finally finished repaying the funds in 2006.

Then, déjà vu all over again. From 2004-2008, the General Assembly grew government by over 40 percent. Now that a downturn has hit, rather than making cuts, legislators are again eyeing trust and reserve funds.

Already, the state Budget & Control Board has depleted the $128 million Capital Reserve Fund to cover overspending in the FY09-2010 state budget.

In addition, the state’s general fund budget has been slashed by nearly $439 million since July 1 and even with those cuts lawmakers are facing a projected deficit of more than $550 million for the next fiscal year.

In the FY09-2010 budget itself, the General Assembly took $37 million from the state’s Insurance Reserve Fund, a state-run insurance pool that underwrites policies for government buildings, property and other legal costs.

They also took $15 million from unclaimed property in the Treasurer’s Office, money owed to South Carolinians for various reasons such as overpayment on taxes.

Not only is it poor fiscal policy to pay for ongoing expenses by taking from one-time sources, it also puts taxpayers on the hook if these funds need to be tapped and the money isn’t there.

So now that the legislature has broken its tacit pledge to not use trust and reserve funds to balance the budget, what will the next fix be for their spending addiction? A look back at some previous trust and reserve fund raids may provide some clues. All of the raids noted below have been repaid … at least for now.

The State Health Plan

During the last downturn, the General Assembly took $135 million from reserves held by the State Health Plan, taking it from a fiscally prudent 45-day reserve down to a 0-day reserve. In other words, they took so much from the fund that it was operating on virtually a day-to-day basis.

The Barnwell Trust Fund

South Carolina maintains a trust fund for the long-term monitoring and maintenance of the 235-acre Barnwell nuclear disposal site. The legislature took $90 million from that fund, a move that would have left the state in a precarious position had an accident occurred there.

Workers Compensation Trust Fund

Over $13 million was taken from the pot of money set aside to pay workers’ comp. claims by state workers.

State Life and Long Term Disability Fund

The legislature borrowed $4.1 million from premiums paid by state employees for life insurance and long-term disability insurance.

DHEC Environmental Protection Fund

The state Department of Health and Environmental Control (DHEC) has a number of trust funds for environmental protection and cleanup, collected from sources like permits, tire disposal fees and fees from petroleum wholesalers. The General Assembly took $4 million from these funds.

Will the General Assembly stop at only having raided the Insurance Reserve Fund and the Unclaimed Property Fund? Or are we witnessing the beginning of a new round of trust and reserve raids?

Time will tell, but one thing is certain. Taxpayers are going continue to pay the price until legislators break themselves of their "spend first, borrow later" mentality.

Reach Pallay at (803) 779-5022, ext. 109, or at geoff@scpolicycouncil.com.

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Comments (3)

  • The state Insurance Reserve Fund is next. Check out Proviso 89.112 of the House budget ... want to raid the fund to give economic incentives to airlines and to subsidize the tourism industry in Beaufort County.

    89.112.      (GP: Inter-Agency Loan - Aeronautics Commission and PRT)  (A)  During the current fiscal year, the South Carolina Aeronautics Commission may borrow up to fifteen million dollars from the Insurance Reserve Fund to fund the South Carolina Air Services Incentive and Development Fund.  Any money borrowed from the Insurance Reserve Fund must be repaid as prescribed herein.  In any fiscal year following the current fiscal year in which the annual aircraft property tax revenues collected pursuant to Title 12, Chapter 37, Article 19 of the 1976 Code exceed six million dollars, the revenues in excess of six million dollars will be used to repay the Insurance Reserve Fund instead of being paid into the General Fund.  The money borrowed from the Insurance Reserve Fund must be repaid together with interest calculated by the State Treasurer's Office in an amount determined to approximate the lost investment earnings on the monies.
         (B)      After any and all loans entered pursuant to part (A) have been fully repaid or there are no loans outstanding, in any fiscal year in which annual aircraft property tax revenues collected pursuant to Title 12, Chapter 37, Article 19 exceed six million dollars, the revenues in excess of six million dollars will be paid into the South Carolina Air Services Incentive and Development Fund instead of being paid into the General Fund.
         (C)      During the current fiscal year, the Department of Parks Recreation and Tourism may enter into a loan agreement of up to ten million dollars on behalf of the State with Beaufort County to promote tourism.  The money to finance the loan is to be acquired from the Insurance Reserve Fund and the loan is to be repaid to the Insurance Reserve Fund within five years using Beaufort County's local accommodations tax revenues.  Prior to any funds being dispersed, the county must take the actions necessary to authorize the repayment with the local accommodations tax revenues.  The State Treasurer's Office is to approve the terms and conditions of the loan agreement and ensure that the Fund is fully repaid for any monies taken from the Fund together with lost earnings.
         (D)      The prior authorization of the Division of the Savannah Valley Development to borrow funds from the Insurance Reserve Fund is reduced to ten million dollars.

    Jameson Taylor Friday, March 12, 2010 3:04 PM

  • And here's another: $10 million from the Non-Federal Aid to Highways Fund to the state's General Fund: Proviso 90.17

    Jameson Friday, March 12, 2010 3:25 PM

  • Hey, we voted these guys in - let's vote them out!!!  Harrell, McConnel, Letherman.... they have been in office too long and have too much power.  These folks think they can do anything thing they want, including raiding whatever fund they can.
    Term limits are needed to stop the power surge, but realistically that will never happen - so let's vote them out.  ITS THAT SIMPLE.

    bob Friday, March 12, 2010 8:33 PM

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