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 Budget Financial and Audit Reports

 

Budget, Financial and Audit Reports 

Adopted Budget. These documents show the annual budgets as legally adopted by the Shelby County Commission for the fiscal year referenced. The budget is a financial plan for the particular year prepared before the year begins. Budget amounts may be revised during the year. The last five (5) adopted budgets are available.
Proposed Budget. This document shows the proposed budget for the following fiscal year as submitted to the County Commission by the County Mayor. The proposed budget is subject to significant changes as the Commission works through the budget development process. Since this document has limited value once a budget is adopted, only the most recent proposed budget is available.
Shelby County Comprehensive Annual Financial Report (CAFR). The CAFR is the County-wide audited financial report prepared after the fiscal year is over. The last ten (10) CAFRs are available. The CAFR is usually available by mid-December following the close of the fiscal year.
Single Audit Report. This audit report is required by the federal government for recipients of significant amounts of federal funding, usually through grants and contracts. The focus of this audit is on compliance with federal requirements related to the funding received. The last ten (10) single audit reports available in electronic form are provided.
Shelby County Retirement System Annual Financial Report. This is the separately issued annual financial report for the Shelby County Retirement System. The Retirement System provides retirement benefits to retired County employees.
Shelby County OPEB Trust Annual Financial Report. This is the separately issued annual financial report for the Shelby County OPEB Trust. The OPEB Trust funds other postretirement benefits provided to former employees; these benefits consist of health and life insurance.
Note about fiscal years: The County's fiscal year is from July 1 through the following June 30. Links below use the year in which the fiscal year ends. For example, the budget or CAFR for the fiscal year beginning July 1, 2008 and ending June 30, 2009 will be found under the link to "FY2009."
The following documents are available. To go to a document, click on the year desired.

Adopted Budgets:
FY2010     FY2009     FY2008     FY2007     FY2006 

Proposed Budget:
 
FY2010

Shelby County Comprehensive Annual Financial Reports (CAFRs):
FY2009     FY2008     FY2007     FY2006     FY2005     FY2004      FY2003
FY2002     FY2001     FY2000


Single Audit Reports:

FY2009     FY2008     FY2007     FY2006    FY2005     FY2004      FY2003    

Shelby County Retirement System Annual Financial Reports:
FY2009     FY2008

Shelby County OPEB Trust Annual Financial Reports:
FY2009     FY2008