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   State Budget Director: Dave Massaron

Director Massaron is responsible for coordinating all aspects of the state’s $63 billion budget and oversees CEPI, OFM, OIAS, and SIGMA. Prior to serving in the State Budget Office, Director Massaron served as the CFO for the City of Detroit, where he supervised all of the City’s financial and budget activities. Prior to his service as CFO, he served as the Chief Operating Officer and Senior Counsel to Mayor Mike Duggan, where he was responsible for day to day operations, including ensuring the City’s annual budgets reflected the Mayor’s priorities.

   Acting Deputy State Budget Director: Bethany Wicksall

Bethany Wicksall is serving as Acting Deputy State Budget Director. Acting Deputy Director Wicksall previously held the position of Legislative Liaison and External Affairs with SBO. Before coming to SBO, Wicksall worked 18 years in both fiscal agencies in the legislature, her last role being Deputy Director of the House Fiscal Agency, where she was responsible for providing policy research and advice on major issues such as school aid and retirement, while leading a team of fiscal analysts covering all areas of the budget.

   Director of SIGMA Operations: Ruth Schwartz

Director Schwartz oversees SIGMA Operations and Support. Ruth has over 20 years of experience with the State. Prior to serving as the Director of Project SIGMA, Ruth served as the Director of Payroll and Tax Reporting for 10 years. In addition, her experience includes serving as the Payroll Team Lead for the HRMN implementation and she began her career with the Office of the Auditor General conducting financial and performance audits. Mid-career, Ruth spent approximately 3 years in the private sector as a Senior Manager of Audit, Business and Technology Consulting with a regional CPA firm serving a variety of industries. Ruth is a registered CPA and holds a B.B.A. in Accounting from Davenport University.

   Director of Office of Financial Management: Heather Boyd

Director Boyd oversees the operations of the OFM, including issuance of enterprise-wide policies and procedures related to financial management and payroll; oversight of the state’s centralized financial management and payroll systems; issuance of the State of Michigan Comprehensive Annual Financial Report, W-2 statements for state employees, 1099 forms for state vendors, and other financial, payroll and special purpose reports. Prior to serving as the Director of OFM, Heather served as the Director of the Accounting and Financial Reporting Division for 3 years.  In addition, her experience includes serving as the Business Integration Lead for Project SIGMA and 17 years of performing and overseeing financial and performance audits at the Office of the Auditor General. Heather is a CPA and holds a BBA in Accounting from Grand Valley State University.