Introductory Section 

• Letter of Transmittal    pp. 1-5
• County Officials   pp. 6
• County Organization Chart   pp. 7
• GFOA Certificate of Achievement    pp. 8

Financial Section

• Independent Auditors Report    pp. 9-10
• Management's Discussion and Analysis    pp. 11-25

BASIC FINANCIAL STATEMENTS

Government-wide Financial Statements

• Statement of Net Assets    pp. 27
• Statement of Activities    pp. 28-29

Fund Financial Statements

Governmental Funds

• Balance Sheet  pp. 30-31
• Reconciliation of Fund Balances of Governmental Funds to the Statement of Net Assets  pp. 33
• Statement of Revenues, Expenditures and Changes in Fund Balances  pp. 34-35
• Governmental Funds to the Statement of Activities     pp. 37

Proprietary Funds

• Statement of Net Assets  pp. 38
• Statement of Revenues, Expenses and Changes in Fund Net Assets  pp. 39
• Statement of Cash Flows pp. 40-43

Fiduciary Funds

• Statement of Fiduciary Net Assets   pp. 44-45

Component Units

• Component Units Combining Statement of Net Assets  pp. 46
• Component Units Combining Statement of Activities  pp. 48-49

Notes to Financial Statements

• Index to Notes to Financial Statements    pp. 51
• Notes to Financial Statements   pp. 52-90

REQUIRED  SUPPLEMENTARY  INFORMATION

Budgetary Comparison Schedules

• General Fund, Education Fund and Grants Fund    pp. 91-93

Retirement System

• Shelby County Retirement System   pp. 94

COMBINING AND OTHER STATEMENTS AND SCHEDULES

Nonmajor Governmental Funds

• Combining Balance Sheet      pp. 96-99
  - Combining Statement of Revenues, Expenditures  and Changes in Fund Balances 

Nonmajor Special Revenue Funds 

•  Budgetary Comparison Schedules   pp. 100-106

Internal Service Funds

• Combining Statement of Net Assets       pp. 108-109
  - Combining Statement of Revenues, Expenses and Changes in Fund Net Assets 
• Changes in Fund Net Assets    pp. 110-111
• Combining Statement of Cash Flows   pp. 112-115

Nonmajor Component Units

• Combining Statement of Net Assets    pp. 116
• Combining Statement of Activities   pp. 117     

Constitutional Officers

• General and Agency Funds-Combined Schedule of Assets and Liabilities   
  pp. 118-119
• General and Agency Funds-Combined Schedule of Cash Receipts, Disbursements and Balances     pp. 120-121
• General Fund-Combined Schedule of Changes in Fee and Commission Accounts  
   pp. 122-123

General Obligation Bonds

• Schedule of General Obligation Bonds - Except for School Purposes    pp. 124-128
• Schedule of General Obligation Bonds-School Purposes    pp. 130-133
• Schedule of Defeased Bonds   pp. 134                                                       

Other Budgetary Comparison Schedules

• Dept Service Fund Budgetary Comparison   pp. 135

General Fund Budgetary Comparisons

• Summary By Type       pp. 136
• Summary By Department       pp. 137-141
• General Fund By Department       pp. 142-205

Grant Funds Budgetary Comparisons

• Summary By Type       pp.  206
• Summary By Department       pp.  207-210
• Grant Funds By Department      pp.  211-235
  
  

Statistical Section 

• General Government Expenditures By Function-Last Ten Fiscal Years   pp. 237
• General Government Revenues By Source - Last Ten Fiscal Years    pp. 238
• Property Tax Levies and Collections- Last Ten Fiscal Years   pp. 239        
• Construction Permits-Last Ten Fiscal Years   pp. 240
• Assessed and Estimated Value of Taxable Property-Last Ten Fiscal Years   pp. 241
• Property Tax Rates - Direct and Overlapping Government- Last Ten Fiscal Years   pp. 242
• Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita Last Ten Fiscal Years   pp. 243
• Ratio of Annual Debt Service Expenditures For General Bonded Debt to General
  Government Expenditures-Last Ten Fiscal Years   pp. 244
• Schedule of Direct and Overlapping Debt   pp. 245
• Miscellaneous Statistics  pp. 246-247
• Schedule of Salaries and Fidelity Bonds of Principle Officials   pp. 248