Director: Chris Kolb
Chief Deputy Director: Kyle I. Jen
State Budget Office
111 S. Capitol Avenue
Lansing, MI 48933
The State Budget Office (SBO) is responsible for coordinating all aspects of the state budget, including development of the Executive Budget recommendation, presentation of the budget to the Legislature, and implementation of the budget after enactment. SBO also houses the Center for Educational Performance and Information (CEPI), the Office of Financial Management (OFM), the Office of Performance and Transformation (OPT), and Statewide Integrated Governmental Management Applications (SIGMA).
The State Budget Director is appointed by the Governor and is a member of the Governor's cabinet. The State Budget Director serves as the Governor's advisor on fiscal matters and also oversees the state's accounting and payroll functions, the state's financial management system, the collection and reporting of data about the performance of Michigan's public schools and students, and the establishment of a more effective system of customer service, performance measurement and regulatory and business practices.
The Office of Economic Development is responsible for developing the Executive Budget for matters relating to the economic development and infrastructure areas of state government, including the departments of Insurance and Financial Services, Licensing and Regulatory Affairs, Talent and Economic Development, Technology, Management and Budget, and Transportation. The Office of Economic Development is also responsible for the review and evaluation of capital outlay projects for all universities, community colleges and state agencies.
The Office of Education is responsible for developing and analyzing the portions of the executive budget related to education. These budgets include the School Aid budget to support Michigan’s K-12 system, state universities, and community colleges as well as development of the budget for the state’s Department of Education.
The Office of Health and Human Services is responsible for budgetary analysis and preparation of the Executive Budget for the Department of Health and Human Services. The office also handles other health-related expenditures of state government such as health care costs for active workers, retired workers, and retired school personnel.
The Office of Public Protection & Resources is responsible for developing the Executive Budget for criminal justice components of the state budget including the departments of Corrections, Military and Veterans' Affairs, State Police, and the Judiciary. The office also analyzes state programs concerning environmental and resource management, and food safety issues in preparing executive budget recommendations for the Department of Environmental Quality, the Department of Natural Resources, and the Department of Agriculture and Rural Development. The budget for local revenue sharing is also developed within this office, as well as budgetary analysis of general government operations including the Attorney General's Office; the Executive Office; the Legislature and Legislative Auditor General; and the departments of Civil Rights; State; and Treasury (including Gaming, Lottery, the Michigan State Housing Development Authority and the Michigan Economic Development Corporation).
Director: Chris Kolb
Chief Deputy Director: Kyle Jen
Office of Financial Management
The Office of Financial Management has overall responsibility for the state's accounting and payroll functions and related systems. The office is responsible for performing central accounting and payroll control activities; developing and issuing statewide accounting policies; advising state agencies on the application of generally accepted accounting principles and the use of the state accounting system; monitoring compliance by agencies with state accounting policies; and preparing 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.
Director: Michael Moody
Center for Education Performance and Information (CEPI)
The Center for Educational Performance and Information (CEPI) is statutorily authorized by the Michigan Legislature to coordinate the management, collection, and reporting of all education data, including the electronic exchange of student records between preschool, K-12, and postsecondary education, in a manner that reduces the administrative burden on reporting entities, ensures student privacy, and provides data and reports to state and local policymakers and the citizens of Michigan. CEPI also collects financial, educational personnel, and school characteristics data from school districts.
Director: Tom Howell
Office of Performance and Transformation (OPT)
The Office of Performance and Transformation (OPT) was created under Executive Order 2016-4 to help streamline the administration and delivery of government services. OPT is responsible for working with all state departments to establish a more effective system of customer service, performance measurement and regulatory and business practices. OPT is responsible for providing internal audit services to Executive Branch departments and agencies, providing objective, independent assurance and consulting activities that are designed to improve State operations. OPT is also responsible for the reinvention of Michigan’s regulatory environment as well as good government initiatives focused on employee engagement and process improvement.
Director: Jeff Bankowski
Statewide Integrated Governmental Management Applications (SIGMA)
Statewide Integrated Governmental Management Applications (SIGMA) was born from the state’s Enterprise Resource Planning (ERP) effort aimed at finding an integrated suite of software and applications to provide an integrated view of core business processes. In essence, SIGMA is the state’s centralized accounting and financial system, but it also provides a host of business functions for state government, including the automation and streamlining of budget development, procurement, vendor management, and time and leave distribution for state employees.
Director: Ruth Schwartz