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 Summaries, 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
summaries 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.
Budget Message
This section contains the County Administrator’s budget message which outlines key features
of the FY2012/FY2013 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.
Introduction Section
The Introduction section contains an organizational chart of the County, a discussion of
the organizational structure of the County, an overview of the budget process and fund types,
and the County’s financial policies.
Budget Summaries
The Budget Summaries 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: Capital Projects Fund, Debt Service Fund, General Fund, Special Revenue Funds,
Internal Service Fund, and Enterprise Funds. The Capital Projects Fund section includes
information on the County’s multi-year Capital Improvement Plan. The overview of the General
Fund provides budget information by specific department.
Appendix
The Appendix Section contains statistical information about Greenville County, a glossary and
an index for the budget document. This section also includes the approved budget ordinances
for both years of the biennium.
Budget Book Cover
About the Cover: The cover was designed by Anna Rodrigue, an employee of the
Greenville County Information Systems Division in web design/development.