Shelby County adopts FY27 budget process with added reconciliation step

The Shelby County Board of Commissioners approved Item 7, establishing the budget process for fiscal year 2027 and adding procedural language to improve reconciliation between the mayor’s proposed budget and commission amendments.

Commissioner Michael Whaley, explaining the committee recommendation, proposed a narrow amendment to add a subsection directing the mayor’s administration to reconcile the proposed budget with any commission amendments before final adoption. "The amendment would just be to add a subsection j ... that says the mayor's administration will reconcile the proposed budget with any amendments made by the commission prior to final adoption of the budget," Whaley said. Several commissioners asked whether additional calendar dates should be set; Whaley said staff would provide a schedule early in the new year and that the reconciliation step was intended to provide clarity for transitioning administrations.

The motion passed without objection and the commission recorded the vote in the minutes. Commissioners emphasized community participation will be encouraged beginning in Q3 FY26 (Jan–Mar 2026) as part of the participatory budgeting timeline contained in the adopted process.