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 website. Here you will find reports and records for the last five years, and will be able to trace the activity of county government spending.
View Setting the Standard for Financial Transparency.
ADOPTED BUDGET - The Annual County Budget is adopted in accordance with Public Act 2 of 1968, as amended. The budget includes the county’s projected revenues and its spending of those resources for the upcoming fiscal year as well as forecasted revenues and expenditures for the following two fiscal years. The County Executive’s recommended budget is presented to the Board of Commissioners by September 1 of each year, after which the Board holds budget meetings to discuss and analyze the budget with department leadership teams, the executive’s office, as well as the finance department. The budget ordinance is typically voted upon and passed by early December, which then goes into effect on January 1.
View Budgetary Highlights
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.
CHECK REGISTERS REPORTS - In an effort to create a more transparent environment at the County, check registers for the county are posted publically on a monthly basis. As required by the county charter, such check registers are reviewed by both the finance director and executive’s office.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) – The CAFR is a thorough and detailed presentation of the county’s financial position that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB). The report is prepared by the finance department and audited annually by independent external auditors. The report is issued by no later than June 30 of each year.
COUNTY INCENTIVE PROGRAM – The County Incentive Program is a reporting compliance program currently operating under the authority of Michigan Public Act 268 of 2016. It requires the county to report a variety of financial, budgetary, and operational figures in a consolidated report. The report must be transmitted to the state and posted on the county’s website each year in order for the county to receive earmarked county incentive program funding from the state.
MACOMB COUNTY EMPLOYEES’ RETIREMENT SYSTEM (MCERS) – MCERS is a single employer defined benefit plan covering most of the county’s employees. MCERS was closed to new participants on January 1, 2016. MCERS has its own website, which can be found <here>. For purposes of financial transparency, the system’s Summary Annual Reports and Annual Actuarial Valuations can be found below.
MACOMB COUNTY RETIREE HEALTH CARE PLAN – The Plan is a single employer defined benefit postemployment healthcare plan, which provides certain health care benefits for pension-eligible retirees and their spouses. The Plan was closed to new participants on January 1, 2016. Relevant financial documents related to the Plan, which includes Annual Actuarial Valuations and the Comprehensive Financial Plan relating to the March 2015 bonding related to the Plan, can be found below.
QUARTERLY REPORTS – The Finance Department prepares budgetary comparison schedules, which include original and amended budgets along with year to date actual performance, on a quarterly basis for each budgeted fund in the County. This report is presented to the Finance Committee each quarter.
SINGLE AUDIT – The Single Audit is an examination of the county’s expenditures of federal funds to ensure compliance with federal program requirements for how the funding can be used. The report is issued by no later than September 30 of each year and is audited by independent external auditors.