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 services.
Budget Message
This section contains the County Administrator's budget message which outlines key features of
the FY2008/FY2009 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.
Introduction Section
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.
Budget Highlights
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.
Appendix
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, an employee of the
Greenville County Information Systems Division in web design/development. The cover focuses on
the Greenville County Courthouses from 1822 to the present. Prior to 1795, courthouse proceedings
took place in the home of the senior justice of the peace. In 1795, a one-story log courthouse was
built on the banks of the Reedy River. In 1822, the courthouse (top picture) was built in the
middle of what is today called Court Square on Greenville's Main Street. It was Greenville's most
notable architectural landmark at the time. As the need grew for a new courthouse, this facility
was used to house county records and also as office for the Chamber of Commerce. In 1855, a second
courthouse was constructed (second picture from top) and located across Main Street from its predecessor.
The 1855 courthouse was constructed in Gothic style, featuring arched windows, a tower, and corner
turrets. The courtroom had space for 500 persons, which constituted about half the voting population
of the county. As the county grew, the 1855 courthouse became inadequate and was torn down in 1916 to
make room for the construction of a new courthouse. The 1917 courthouse (third picture from top) was
in the Beaux Arts style that was popular in the early twentieth century. In 1949, the need arose once
again for a larger facility; however, the 1917 courthouse was preserved. Today, this former courthouse
is still regarded as the most historic public building standing on Main Street. The current courthouse
(bottom right picture) was built in 1949 at the corner of East North and Church Streets. In 1997, a
Judicial Wing (bottom left picture) was added and now serves as the main entrance to the courthouse.
Greenville County Courthouses
A Century Plus of Progress.
