Financial Transparency

Macomb County recognizes how important transparency in government is to its constituents, and is committed to responsible stewardship of taxpayer dollars. For those reasons, the county is ensuring that budget data and information about our expenditures is made available to the public through this Web site. Here you will find up-to-date reports and records, and will be able to trace the activity of county government spending.

 

ADOPTED BUDGET – The Annual County Budget is adopted in accordance with Public Act 2 of 1968, as amended by Public Act 621 of 1978. Included in this document is:

  • 1) General Appropriations Resolution
  • 2) Macomb County Organization Chart
  • 3) Expenditure Summary for General Fund and other selected Funds
  • 4) Departmental Expenditure Summaries – General Fund
  • 5) Departmental Expenditure Summaries – other selected Funds

APPORTIONMENT REPORT – In accordance with MCL 211.37 the Apportionment Report is adopted by the County Board of Commissioners annually at their October meeting. The adoption of the Apportionment report directs that the money proposed to be raised for township, school, highway, drain, and all other purposes authorized by law shall be spread upon the assessment roll of the proper townships, wards, and cities. The direction for spread of taxes shall be expressed in terms of mileages to be spread against the taxable values of properties and shall not direct the raising of any specific amount of money.

 

COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) – The CAFR is an audited, year end report covering all financial activities of the County.

 

SINGLE AUDIT - The Single Audit includes:

  • 1) “Schedule of Expenditures of Federal Awards”
  • 2) Reports of independent auditors on Internal Control as well as on Compliance with Requirements Applicable to Each Major Program
  • 3) Schedule of Findings and Questioned Cost

 

 

Click here for Setting the Standard for Financial Transparency.

Click here for Reports and Documents.