The annual budget serves as the foundation for the County’s financial planning and fiscal control for the upcoming year. The County’s budgetary practices and controls are governed by both County Charter and Public Act 2 of 1968, more commonly known as the Uniform Budgeting and Accounting Act. Each requires that the budget be balanced, which means that budgeted appropriations cannot exceed the total of budgeted revenues and available fund balance reserves in any individual fund.
Once the proposed budget is in hand, the Board of Commissioners will begin to publicly examine the recommendations set forth by the Office of the County Executive and further learn from each department what their needs are for the upcoming year and beyond. As fiduciaries of the budget, the Board of Commissioners is dedicated to protecting taxpayer dollars and ensuring they are allocated efficiently and where needed. They are committed to providing you, the citizens, ample opportunities to participate in budget discussions.
The County Charter places responsibility for appropriating funds with the Board of Commissioners while placing responsibility for preparing and administering the budget with the County Executive. The Uniform Budgeting and Accounting Act requires local units of government in the State of Michigan to adopt annual budgets for the General Fund and Special Revenue Funds. The County Executive has also elected to prepare annual budgets for the Community Mental Health, Substance Abuse, Martha T. Berry Medical Care Facility and Freedom Hill Park Enterprise Funds since these funds were classified as Special Revenue Funds prior to the implementation of GASB Statement No. 34 in 2002, as well as the Debt Service Fund.
General Fund – The General Fund is the general operating fund of the County. It is used to account for all financial resources except those required to be accounted for in other funds.
Special Revenue Funds – Special revenue funds are used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specific purposes.
Debt Service Funds – Debt service funds are used to account for the accumulation of resources for, and the payment of, principal, interest and related costs of general long-term debt not being accounted for in proprietary funds.
Enterprise Funds – Enterprise funds are used to account for the activities of the County’s business-type activities. The operations of these funds are financed primarily through user fees that are intended to recover the cost of services provided.
To help establish Macomb County’s future priorities the public is encouraged to participate in the budget process. The board meetings are open to the public and there are two opportunities for individuals to speak, once at the beginning of the meeting and again at the end.
All meetings are held on the 9th Floor of the County Administration Building at One South Main Street in downtown Mount Clemens.
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