office of management and
budget
Financial Publications
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 reflects 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.
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, 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, Victim Witness Fund, Undergrounding 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 2009-2010 Adopted Operating Budget
FY 2008-2009 Adopted Operating Budget
FY 2007-2008 Adopted Operating Budget
FY 2006-2007 Adopted Operating Budget
FY 2005-2006 Adopted Operating Budget
Monthly Budget Reports
The department posts monthly budget reports for the current fiscal year,
beginning in April of 2009. The reports should be posted on or before the fourth
Tuesday of each month.
January 2010 Monthly Budget Report
December 2009 Monthly Budget Report
November 2009 Monthly Budget Report
October 2009 Monthly Budget Report
September 2009 Monthly Budget Report
August 2009 Monthly Budget Report
July 2009
Monthly Budget Report
June 2009
Monthly Budget Report
May 2009 Monthly
Budget Report
April 2009
Monthly Budget Report
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 2011-2015 Capital Improvement Program
FY 2010-2014 Capital Improvement Program
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).