The South Carolina Code of Laws along with the Federal Single Audit Act of 1984 requires that all general-purpose local governments publish within six months of the close of each fiscal year a complete set of financial statements presented in conformity with accounting principles generally accepted in the United States of America (GAAP) and audited in accordance with auditing standards generally accepted in the United States of America by a firm of licensed certified public accountants. Pursuant to those requirements, we hereby issue the comprehensive annual financial report (CAFR) of Greenville County for the fiscal year ended June 30, 2009.