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: Budget Message, Introduction, Budget Highlights, Fund Overview,
and Appendix. 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
This section contains the County Administrator's budget message which outlines
key features of the FY2006/FY2007 biennium budget and a discussion of past and
futures challenges in budgeting. The message also discusses underlying administrative
practices that support the County's budget goals. This section also includes the
approved budget ordinances for both years of the biennium.
The Introduction section contains a profile of the Greenville community, a
discussion of the organizational structure of the County, an organizational
chart of the County, an overview of the budget process and fund types, and a
summary of Council priorities.
The Budget Highlights section contains a comprehensive analysis of revenues
and appropriations for all funds. This section summarizes the overall financial
condition of the County's major funds.
Fund Overview Sections
The Fund Overview Sections provide information concerning the different
financial funds of the County: General Fund, Special Revenue Funds, 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 section includes
information on the County's multi-year Capital Improvement Plan.
The Appendix Section contains a complete set of the budget, financial, and
investment policies that guide the financial practices of the County. The section
also contains a glossary and an index for the budget document.
Budget Book Cover
About the Cover: The cover was designed by Anna Henderson and Susie Wells of the
Greenville County Information Systems Division. The central focal point of the cover is the Greenville
County government seal. The bridge depicted at the top of the cover is a picture of the Poinsett
Bridge, built and designed by Joel Poinsett in 1820. It is believed to be the oldest surviving
bridge in South Carolina. Poinsett was an early resident of Greenville and a U.S. Ambassador to
Mexico. The Poinsett Bridge is listed on the National Register of Historic Places. In the lower
left hand corner of the cover is a picture of the South Carolina Governor's School for the Arts
and Humanities. The Greenville campus was built in 1999 along the banks of the Reedy River.
The lower right hand corner shows a picture of one of the beautiful fountains in downtown