Track It Yourself
The Young Administration's Budget, Without the Talking Points.
Live tracking of where Mayor Young's FY2027 dollars actually go, and the performance numbers his office doesn't put in the slide deck.
Sources & Citations, $13.4M Police Pension ADC Shortfall
- ·FY27 Police Pension ADC, $22,742,478. FY27 Proposed Budget, Exhibit E, Police Services Expenditure Detail, Line 051307, p. 170 ↗.
- ·FY26 Police Pension ADC, $36,142,478. FY26 Adopted Budget, Exhibit E, Police Services Expenditure Detail, Line 051307, p. 168 (prior-year book).
- ·Sales-Tax Referendum Transfer, $13.5M (FY27) vs $26.9M (FY26). FY27 Proposed Budget, Exhibit B, Revenue Detail by Category, p. 11 ↗.
- ·2019 Voter Referendum, 0.5% local sales tax for police & fire pensions. Shelby County Election Commission certified results, October 3, 2019.
Where Mayor Young's Dollars Actually Go
Share of the $897.7M FY2027 General Fund by division, per the Administration's April 22, 2026 proposal.
What the FY27 Budget Proposal Leaves Unsaid
Critical and elevated issues the FY2027 proposal does not address head-on. Math and citations, not motives.
Nichols Trial Timing
Council votes June 9; civil trial begins July 13, 34 days later. Demand: $550M. City's own filing says a verdict at demand level 'would essentially bankrupt Memphis.'
Dig deeper →Lawsuit Line Item +1,180%
City Attorney lawsuits (Line 052923) jump from $540,977 (FY25 actual) to $6,925,000 (FY27). Largest % increase in the General Fund. No case list disclosed.
Dig deeper →Police Attrition Credit −$28.08M
Same mechanism Mayor Young blamed June 26, 2024 for the inherited $82M deficit. If MPD recruits successfully, the City faces a $28M shortfall in Police alone (Line 051901).
Dig deeper →Police Overtime −$9M, No Plan
FY25 actual $38,820,654 → FY27 $29,826,387. A 23% cut with no staffing, policy, technology, or geographic plan disclosed (Line 051202).
Dig deeper →Sales Tax Referendum Cut −$13.4M
Transfer drops from $26.9M (FY26) to $13.5M (FY27). Voters approved this 0.5% increase in October 2019 for public safety pensions. Zero explanation in the budget narrative (p.11).
Dig deeper →IT Software 46.5% of Division
$12,995,681 on Personal Computer Software out of $27,953,168 IT budget. Peer benchmark ~27%. Meanwhile 3-1-1 still runs on 10–11 year old unsupported SeeClickFix software (p.140, Line 052209).
Dig deeper →Public Safety Pensions Shortchanged
Voters passed the 2019 half-cent sales tax specifically to backfill police and fire pensions. The Young administration cuts that dedicated transfer from $26.9M (FY26) to $13.5M (FY27), a −$13.4M diversion, while only $22,742,478 is budgeted for the Police Pension Actuarially Determined Contribution (Line 051307). Fire Pension ADC is funded on the same squeezed basis. The pension hole the referendum was designed to close is being re-opened to balance the General Fund.
Dig deeper →In Fairness to the Document
What the FY27 Proposal Gets Right
Oversight cuts both ways. These are line items and disclosures in the proposed budget that are accurate, well-documented, or represent meaningful progress worth preserving in the adopted version.
Full Exhibit Disclosure
Exhibits B, D, E, and G publish division-level detail and line codes that make independent analysis possible.
Fund Balance Maintained
The proposal holds the General Fund unassigned balance above the 10% policy floor, protecting the city's bond posture.
Pay Plan Adjustments
Step increases and market adjustments for sworn and general employees are itemized rather than absorbed into lump sums.
Paving & Infrastructure
Dedicated paving and stormwater allocations remain at multi-year highs, consistent with prior commitments.
Our role is to footnote the proposal, not oppose it. Items above are noted in the same exhibits cited throughout this dashboard.
Pensions, The Promise vs The Budget
What Memphis Voters Were Promised vs What Mayor Young Actually Budgeted
In October 2019, Memphis voters approved a 0.5% sales tax increase with one explicit purpose: backfill the underfunded police and fire pensions and restore public safety benefits. The FY27 Proposed Budget walks that promise back, quietly.
A Dedicated Lifeline for Police & Fire Pensions
- •0.5% sales tax increase approved by Memphis voters in October 2019.
- •Dedicated to public safety pension funding, closing the unfunded liability for police officers and firefighters.
- •Tied to restoring benefits stripped from sworn personnel in the 2014 reform.
- •Generated roughly $26.9M transferred to pensions in FY26 via the dedicated revenue stream.
Cut the Transfer in Half, Underfund the ADC
- Referendum transfer cut from $26.9M (FY26) to $13.5M (FY27), a −$13.4M (−50%) diversion.
- Police Pension ADC (Line 051307) funded at only $22,742,478.
- Fire Pension ADC funded on the same squeezed basis.
- Zero explanation for the cut in the budget narrative (p. 11).
Bottom line: Voters raised their own sales tax to protect police and fire retirements. Six years later, the Young administration is using half of that money to balance the General Fund instead of sending it to the pensions it was promised to.
Police Pension ADC, Side-by-Side
FY26 Referendum Promise vs FY27 Budget Reality
The 2019 voter-approved sales tax was sized to fully fund the Police Pension Actuarially Determined Contribution (ADC). Compare what FY26 sent to the pension against what the Mayor Young FY27 budget actually proposes, line by line.
Referendum Funds the ADC
- Sales-Tax Referendum Transfer
- $26.9M
- Police Pension ADC (Line 051307)
- $36.1M
- Referendum Coverage of ADC
- ~75%
- ADC Shortfall
- $0
ADC Underfunded, Transfer Halved
- Sales-Tax Referendum Transfer
- $13.5M
- Police Pension ADC (Line 051307)
- $22.7M
- Referendum Coverage of ADC
- ~59%
- ADC Shortfall vs FY26
- −$13.4M
Sources: FY27 Proposed Budget, Exhibit E, Police Services Expenditure Detail (p. 170 ↗, Line 051307); Exhibit B, Revenue Detail by Category (p. 11 ↗). FY26 ADC reflects the adopted budget figure for the same line.
Pension Glossary
How to Read the Pension Numbers
Quick definitions for the terms and line items used in the FY27 budget citations.
What Each Department Is Getting From the Administration (in $M)
FY2027 Proposed dollar totals from the official budget book, the figures the Administration's slide deck rounds off or skips.
Administration Hearings Tracker
Where the Young administration shows up, and where its story has to hold up.
| Hearing Date | What the Administration Has to Defend | Where It Stands |
|---|---|---|
| May 18 | Opening / General Fund Overview | Upcoming |
| May 19 | Public Works, Police, Fire (Day 2) | Upcoming |
| May 21 | Parks, HCD, City Attorney, General Services (Day 3) | Upcoming |
| Jun 1 | IT, Courts, HR/OPEB, Community Enhancement, Council (Day 4) | Upcoming |
| Jun 2 | Wrap Up | Upcoming |
| Jun 9 | Final Vote | Upcoming |
Download the Full Briefing
The complete independent analysis of the FY2027 Proposed Budget, with citations to the official document.
Show Your Work
Sources & Citations
Every number on this dashboard ties back to a specific page of the City of Memphis FY2027 Proposed Operating and CIP Budget (released April 22, 2026) or to a named, dated public source. Cross-check anything, that's the point.
General Fund Totals
- FY2027 General Fund Proposed: $897,674,373
- FY26 Adopted: $887,797,397 · FY26 Forecast: $910,588,071
- Personnel costs 72.7% ($652.3M)
Division Bar Chart & Pie Chart
- Police Services: $304,048,209 (33.9%)
- Fire Services: $247,212,134 (27.5%)
- Grants & Subsidies: $71,859,575
- Memphis Parks: $52,599,920
- City Attorney: $32,813,115
- Information Technology: $27,953,168
- Public Works: $13,396,366
- Housing & Community Development: $5,670,407
Critical Findings
- Lawsuit line item (052923): $540,977 → $6,925,000 (+1,180%)
- Police Attrition Credit (051901): −$28,076,821
- Police Overtime (051202): $38,820,654 (FY25) → $29,826,387 (FY27)
- Police Pension ADC (051307): $22,742,478
- IT Personal Computer Software (052209): $12,995,681 (46.5% of IT)
- Sales Tax Referendum transfer: $26.9M (FY26) → $13.5M (FY27)
Nichols Civil Liability
- Civil trial set for July 13, 2026 (34 days after June 9 vote)
- $550M demand; verdict at demand level 'would essentially bankrupt Memphis'
- Zero contingency reserve for Nichols verdict in FY27
Workforce & Capital
- 843 vacant positions citywide
- Contractor spending: $52.7M (Misc Professional Services, FY26 forecast)
- Capital Improvement Program (FY27–31): $813,553,092Source: FY27 Proposed CIP Budget, 5-Year Summary · CIP section
- Property tax rate unchanged: $3.11 per $100 assessedSource: FY27 Proposed Operating Budget · Revenue Summary
Citations to Exhibit B/C/D/E/G refer to the standard schedules in the FY27 Proposed Operating Budget book. Line numbers (e.g. 051202, 052923) are the budget's own account codes. Where a finding draws on a press statement or court filing, the outlet and date are named.