Reader's Guide To The Budget Document
The budget document contains the FY2014/FY2015 biennium 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 FY2014/FY2015 biennium 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, 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.
Fund Overview Sections
The Fund Overview Sections provide information concerning the different financial funds of the County:
General Fund, Special Revenue Funds, Proprietary Funds, Capital Projects Fund, and Debt Service Fund. The
overview of the General Fund, Special Revenue Funds, and Proprietary Funds 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. It is an artistic stylization of a
photograph taken in this beautiful garden in bloom.
