Greenville County
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Management & Budget
Operating and Capital Budget
(Fiscal Years 2006 and 2007)
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 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.

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.


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
Operating and Capital Budget 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 Greenville.