S.C. Code Ann. § 51-15-350

The park and recreation board, at the end of each fiscal year, shall file with the governing body of such municipality, a full and detailed report of the business and operations of the board for the year thus ending, and make such recommendations to the governing body of the municipality as they may deem advisable and shall submit a detailed budget to the governing body at least sixty days before the beginning of the next ensuing fiscal year, looking to the improvement and betterment of the service of the park and recreation board.