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Management & Budget
Operating and Capital Budget
(Fiscal Years 2004 and 2005)
Reader's Guide To The Budget Document

Greenville County’s budget document describes how the County of Greenville’s government plans to meet the community’s needs. This document is not only an assembly of information required for making policy and resource decisions; it is also a resource for citizens in learning more about the operation of their county government.

The County of Greenville’s budget document is divided into the following major sections: Introduction, Budget Highlights, Budget Schedules, Fund Overview, Policies, and Other Related Information. These sections contain information useful to the administration of the County and are cross-referenced throughout the program document. Financial data, for example is presented in two sections: (1) the budget highlights section presents actual revenues and expenditures, as well as projected future year revenues and expenditures; and (2) the fund overviews present the budgets by department to demonstrate the connection between resources, programs, and services.

Introduction Section

The Introduction section contains the County Administrator’s budget message, a summary of Council priorities, an overview of the budget process and fund types, and the budget ordinances.

Budget Highlights

The Budget Highlights section contains a comprehensive analysis of revenues and appropriations. This section summarizes the overall financial condition of the County’s major funds.

Fund Overview Section

The Fund Overview Section provides information concerning the different financial funds of the County: General Fund, Special Revenue Fund, Debt Service Fund, Capital Projects Fund, Internal Service Fund, and Enterprise Fund. The overview of the General Fund provides budget information by specific department. The Capital Projects Fund includes information on the County’s multi-year Capital Improvement Plan.

Policies

This section contains a complete set of the budget, financial and investment policies that guide the financial practices of the County.

Other Related Information Section

This section contains demographic and statistical information concerning the County, a glossary, and an index for the budget document.



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