Financial Reports

Comprehensive Annual Financial Report (CAFR)


The Shelby County Comprehensive Annual Financial Report (CAFR) is the county-wide audited financial report prepared after the fiscal year is over. The CAFR is usually available by mid-December following the close of the fiscal year.
Debt Administration

OPEB Trust Financial Report
The following reports are separately-issued annual financial reports for the Shelby County Other Post-Employer Benefits (OPEB) Trust. The OPEB Trust funds other post-retirement benefits provided to former employees; these benefits consist of health and life insurance.

OPEB Trust Actuary Report
The following reports are separately-issued annual financial reports for the Shelby County Other Post-Employer Benefits (OPEB) Trust. The OPEB Trust funds other post-retirement benefits provided to former employees; these benefits consist of health and life insurance.
Retirement System Financial Report
The following reports are separately-issued annual financial reports for the Shelby County Retirement System. The retirement system provides retirement benefits to retired county employees.
Retirement System Actuary Report
The following reports are separately-issued annual financial reports for the Shelby County Retirement System. The retirement system provides retirement benefits to retired county employees.

Single Audit Report


The following audit reports are required by the federal government for recipients of significant amounts of federal funding, usually through grants and contracts. The focus of these audits is on compliance with federal requirements related to the funding received.