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.
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.
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.
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.