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annual budget
The annual budget is the vehicle through which the Greenville City Council authorizes Greenville City government to fund operations during a specific fiscal year for specific purposes, and which establishes the economic resources that are required to support these activities. The budget is a fiscal, planning, and policy document which reflect the allocation of limited revenues among competing uses.  These allocations are provided for only after considerable time and analysis are devoted to weighing and balancing the demands for public services with available resources.

Legal provisions for adoption of the annual budget are contained in Article X, Section 7 of the Constitution of the State of South Carolina, Section 5-13-90 of the South Carolina Code of Laws of 1970, and Section 1-5-16 of the Greenville Municipal Code. money

The main body of the budget document is organized by fund, then by department/function.  Each department/function, in turn, is broken down into one or more divisions.  At this level, detailed information is presented for staffing, programs and activities, and expenditures by major category of expense.  In addition, a separate section on debt service is included.  Finally, the appendix includes authorized staffing positions, appropriation ordinances, budgetary policies, and a glossary of key terms, and a list of current CIP projects.        

Annual budgets are legally adopted for the General Fund, State Accommodations Tax Fund, Local Accommodations Tax Fund, Community Development Fund, HOME Program Fund, HOPWA Program Fund, Hospitality Tax Fund, Sunday Alcohol Permits Fund, Stormwater Management Fund, Sanitary Sewer Fund, Parking Enterprise Fund, Zoo Enterprise Fund, Carolina First Center Fund, Solid Waste Fund, and Tax Increment Funds.  An annual budget is not adopted for the Capital Projects Fund, whose expenditures are budgeted on a project-duration basis.

FY 2008-2009 Adopted Operating Budget
FY 2007-2008 Adopted Operating Budget
FY 2006-2007 Adopted Operating Budget
FY 2005-2006 Adopted Operating Budget

capital improvements program
The City’s Capital Improvement Program (CIP) is a five-year plan to forecast future public improvements and facilities in the City and to provide information concerning infrastructure, facility and large equipment needs, costs, timing, funding sources and budget impacts and alternatives. 

The CIP also identifies:

  • The expected beginning and ending date of each project
  • The amount to be expended in each year
  • The method of financing those expenditures.

FY 2009-2013 Capital Improvement Program
FY 2008-2012 Capital Improvement Program

comprehensive annual financial report
The Comprehensive Annual Financial Report (CAFR) is a detailed presentation of the City’s financial position and activities for the fiscal year and is organized in four main sections. The Introductory Section includes a financial overview and organization charts for City government. The Financial Section includes the independent auditor’s report, management’s discussion and analysis, audited basic financial statements and notes, and the underlying combining and individual fund financial statements and supporting schedules. The Statistical Section contains selected economic, financial trend and demographic information on a multi-year basis. The Compliance section has independent auditor’s reports on compliance and internal control.

Click here to access the Comprehensive Annual Financial Report (CAFR).


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