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May 18, 2012
 
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Fiscal 2007/2008 Annual Budget  

Table of Contents - Section One - Executive Summary
  County Administrator's Budget Message
  County Council Goals
 
  Key Short-Range Goals
  Community Profile
         History, Geography and Economics
         Facility and Service Locator Maps
  County Facilities
  Recreation Facilities
  Public Libraries
  Sheriff Substations
  Judicial Magistrates
         Influential People from Richland County
  Form of Government
  The Process of Adopting the Budget
  The Procedures for Amending the Budget
 

Financial Policies and Procedures
 
  Budget Preparation, Budget Adoption and Amendments after adoption, Fiscal and
  Tax Years, Property Tax Request from Outside Agencies, Debt Service Requirements,
  Appropriations, Reserves, Capital Improvement Programs, Salary Increase for
  County Employees, Service Charge for Bond issues, Financial Reporting
  Summary Information on the Budget
         The Purpose of the Budget Document and Process
  Budget Detail by Fund
         Basis of Budgeting
         Description of Fund Accounting
         All Fund Types
 

      Governmental Funds
               General Fund Type
               Special Revenue Fund Type
 
  Stormwater Services, Road Maintenance, Victim's Assistance, Temporary Alcohol Permits, Emergency Telephone, Fire Service, Accommodations Tax, Taxes at Tax Sale, Owens Field Airport, County Industrial Park, Title IV Civil, Process, Solicitor Drug Court, Hospitality Tax, Neighborhood Redevelopment, Conservation Commission, Tourism Development Fee, Probate Court Advertising
               Capital Project Fund Type
 
 
               Debt Service Fund Type
 
  General Obligation Bonds, Special Assessment Bonds, Revenue Bonds, Agency Bonds
        Proprietary Funds
               Enterprise Fund Type
 
  Solid Waste, Utilities and Service, Parking Facility Fiduciary Funds
        Fiduciary Funds
               Agency Funds
 
  Recreation Commission, Columbia Area Mental Health, Public Library
  Riverbanks Zoo, Midlands Technical College, School District One, School
  District Two
  Budget Detail by Fund
  Sources and Uses of All Funds
  Summary of Estimated Financial Sources and Uses
  Major County Revenues
 
  Ad Valorem Taxes, Other Taxes, License and Permits, Intergovernmental Revenues,
  Charges for Services, Fines and Forfeits, Miscellaneous Revenue
  Staffing Comparison
  Estimation of Ending Fund Balance
  Fiscal Year 2008 Budget Estimation of Changes in Fund Balance/Equity - All Funds
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