To read the budget for Shelby County budget, there is the requirement to accept the following disclaimer, which seems the height of bureaucratic thinking.  Thankfully, the City of Memphis budget is easily available and without having to take an oath:

Adopted Budget Disclaimer

Shelby County provides a full range of services, including law enforcement, judicial system, jail and correction facilities, health services, community services, fire protection and recreational activities.

Terms of Use and Disclaimer
Use of this web page constitutes acknowledgment and acceptance of the following terms and conditions. Please read carefully before proceeding.

Information on this web page is not an offer to sell securities or the solicitation of an offer to buy securities, nor shall there be any sale of securities in any jurisdiction in which such offer, solicitation or sale would be unlawful prior to registration or qualification under the securities laws of such jurisdiction. The information, estimates and expressions of opinion herein are subject to change without notice and the posting of information on this web page does not imply that there has been no change in such information or the affairs of Shelby County, Tennessee or any agency thereof since the date of posting such information.

The Department of Finance of Shelby County, Tennessee has not participated in the preparation, compilation or selection of information on any other web page or site, and assumes no responsibility or liability for the contents thereof.
Shelby County Government has taken reasonable security measures to protect the integrity of its website and information posted thereon. Absent any unauthorized act that deletes, edits or manipulates the words or data in the financial reports and statements, such financial reports and statements are accurate as of their date.
The budget, financial reports and audit reports included on this web page represents the budget or financial position and results of operations as of and for the period(s) indicated on the report.

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