About

Jen Flood serves as Michigan’s State Budget Director under Governor Gretchen Whitmer, where she is responsible for developing and administering the state’s multibillion-dollar budget and ensuring Michigan remains on sound fiscal footing.

As Director, she oversees the Office of Financial Management (OFM), Office of Internal Audit Services (OIAS), Center for Educational Performance and Information (CEPI), SIGMA Support and Operations, and the Budget Development Office.

As the Governor’s chief fiscal advisor, Flood coordinates all aspects of the state’s budget process — from the development of the Executive Budget Recommendation to negotiations with the Legislature and implementation of the enacted budget. She plays a key role in evaluating department requests, balancing fiscal responsibility with policy priorities, and ensuring that investments advance the administration’s goals of economic growth, equity, and opportunity for all Michiganders.

Under Flood’s leadership, the State Budget Office has managed budgets that delivered historic investments in education, child care, and public safety while maintaining strong reserves and protecting Michigan’s credit rating. She was instrumental developing a plan to secure sustainable, long-term funding for roads. She has helped guide the state through significant fiscal challenges, including the impacts of federal reconciliation legislation and post-pandemic workforce and revenue shifts, ensuring Michigan’s budget remains balanced, transparent, and focused on results.

Flood is also a member of the Governor’s leadership team and has been instrumental in aligning budget and policy strategies across departments. She has strengthened collaboration between the Budget Office and the Legislature, championed data-driven decision-making, and advanced reforms to make Michigan’s budgeting process more accessible and accountable to the public.

Before joining the State Budget Office, Flood served as Deputy Chief of Staff to Governor Whitmer, managing key divisions within the Executive Office, including policy, legislative affairs, federal affairs, appointments, community engagement, and scheduling. In that role, she oversaw the development and implementation of major policy initiatives across a range of issues, including infrastructure, workforce development, and health care.

Flood’s public service career spans nearly two decades in Michigan government and public affairs. She previously worked as a government policy advisor at Dykema, a communications specialist at Byrum Fisk Advocacy Communications, and held roles in both the Michigan House and Senate, as well as in the Executive Office of Governor Jennifer Granholm. Across these roles, she built deep experience in policy development, negotiation, and strategic communication — skills that continue to inform her leadership in state budgeting today.

Flood is recognized for her pragmatic and collaborative approach to governance and her commitment to ensuring taxpayer dollars are used efficiently and equitably. Her steady leadership has helped the state achieve multiple on-time budgets and deliver results that improve the lives of Michiganders.

Alex Coulon serves as Acting Deputy State Budget Director for the State of Michigan. In this role, he leads development and implementation of the state's annual executive budget, oversees budget planning and coordination across departments, and advises executive leadership on fiscal policy and financial strategy.

Previously, Alex served as Director of the Office of Budget Coordination and Development, where he ensured the state's budget development process remained on time and on track and advanced continuous process improvements to strengthen efficiency and effectiveness across the State Budget Office. Prior to joining the State Budget Office, he was Manager of the SIGMA Budget Center of Excellence, overseeing the budget component of Michigan's enterprise resource planning system and supporting fiscal operations across state government.

Alex earned a bachelor's degree in finance from Central Michigan University in 2010. He lives in DeWitt with his wife and their two children.

Heather Boyd oversees the operations of the OFM, including issuing enterprise-wide policies and procedures related to financial management and payroll. She also oversees the state's centralized financial management and payroll systems. Her responsibilities include the issuance of the State of Michigan's Annual Comprehensive Financial Report, W-2 statements for state employees, 1099 forms for state vendors, and other financial, payroll and special-purpose reports.

Before joining the Office of Financial Management, Boyd served for three years as director of the Accounting and Financial Reporting Division. Her experience also includes serving as business integration lead for Project SIGMA and 17 years performing and overseeing financial and performance audits at the Office of the Auditor General.

Boyd is a certified public accountant and holds a bachelor's degree in accounting from Grand Valley State University.

Ruth Schwartz oversees SIGMA Operations and Support and has more than 20 years of experience with the State of Michigan. Before joining SIGMA, she served for 10 years as director of Payroll and Tax Reporting. Her experience also includes serving as payroll team lead for the implementation of the Human Resource Management Network. She began her career at the Office of the Auditor General, conducting financial and performance audits.

Mid-career, Schwartz spent three years in the private sector as a senior manager of audit, business and technology consulting with a regional certified public accounting firm serving a variety of industries.

She is a certified public accountant and holds a bachelor’s degree in accounting from Davenport University.

Jessica Thomas oversees the OIAS, supporting internal control, compliance and risk management across state government. She brings more than 20 years of experience in both the public and private sectors, including roles as a governmental auditor, corporate business analyst, strategic turnaround advisor and bureau administrator.

Thomas joined the State of Michigan in 2019, serving in the Department of Treasury before joining the State Budget Office.

She holds a bachelor's degree in economics and management, with concentrations in accounting and religion, from Albion College.

Tom Howell leads the CEPI, developing and maintaining Michigan's education data systems and tools for policymakers, educators, parents and community partners. He has served in leadership at CEPI since its formation in 2000 and became its executive director in 2009. 

Before joining CEPI, Howell spent six years as a business manager and auditor at the Michigan Department of Education and also worked in auditing roles in the private sector. 

He holds a bachelor's degree in business administration from Central Michigan University and a master's degree in public policy and planning from Western Michigan University.