Skip to main content

County offices closed May 27th

Macomb County offices will be closed on Monday, May 27th in observance of Memorial Day. Online services are available 24/7.

Finance Header

Financial transparency

This page contains links to several financial transparency reports.

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.

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 Jan. 1.

View adopted budget reports

In an effort to create a more transparent environment at the County, check registers for the County are posted publicly on a monthly basis. As required by the County Charter, such check registers are reviewed by both the finance director and the Executive’s Office.

View check registers reports

The Annual Comprehensive Financial Report 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.

View annual comprehensive financial reports

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.

View county incentive program reports

MCERS is a single employer defined benefit plan covering most of the County’s employees.  MCERS was closed to new participants on Jan. 1, 2016.  MCERS information can be found on the retirement board's page.  For purposes of financial transparency, the system’s summary annual reports and annual actuarial valuations can be found on the retirement board's reports page.

The plan is a single employer defined benefit postemployment health care 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.

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.

View quarterly reports

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 Sept. 30 of each year and is audited by independent external auditors.

View single audit reports