Reader's Guide To The Budget Document
The budget document contains the FY2026 Budget for Greenville County and describes how the County 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 FY2026 budget and a discussion
of past and future challenges in budgeting. The message also discusses underlying administrative practices that support the County’s budget goals.
Introduction
The Introduction section provides an overview of the organizational and fund structure, an overview of the budget process and fund types, and a
discussion of the budgetary and financial management systems utilized by the County, 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.
General Fund/Special Revenue Fund/Proprietary Funds
The Fund Sections include an overview of departmental budgets. Information about each department, including a description, budget,
and performance measures, is also presented. To provide a comparison, data is provided for FY2024 through FY2026.
Capital Projects
The Capital Projects section includes information on the County’s Capital Improvement Program and provides a summary of expenditures.
There is an overview of the County’s five-year capital plan, along with a description of each capital project approved for the biennium budget period.
Debt Service Fund
This section provides a discussion on the subject of debt financing that has been used for various capital projects.
Appendix
The Appendix Section contains statistical information about Greenville County and a glossary for the budget document.
This section also includes the approved budget ordinance for FY2026.
Budget Book Cover
About the Cover: The cover was designed by Mattie Moon, an employee of the
Greenville County Administration division. The photo is of Conestee Park’s Nature Preserve, taken at the very beginning of Fall.