The Michigan 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, negotiation of the enacted budget with the Legislature, implementation of the budget after enactment, monitoring the budget to ensure continued fiscal balance, and other budgetary analysis functions.
SBO also houses the Office of Financial Management (OFM), Statewide Integrated Governmental Management Applications (SIGMA) Operations and Support, Office of Internal Audit Services (OIAS), and Center for Educational Performance and Information (CEPI).
State Budget Director
Jen Flood
Deputy State Budget Director
Kyle Guerrant
Jen Flood is responsible for coordinating all aspects of the state’s budget and oversees CEPI, OFM, OIAS, and SIGMA.
Before joining the SBO, Flood served as deputy chief of staff to Governor Gretchen Whitmer, where she managed key divisions of the executive office, including policy, legislative affairs, federal affairs, appointments, community engagement and scheduling.
She previously worked as a government policy advisor at Dykema, a communications specialist at Byrum Fisk Advocacy Communications, and held roles in the Michigan House and Senate as well as in the Executive Office of Governor Jennifer Granholm.
Kyle Guerrant serves as deputy state budget director and has worked in various roles in state government for 20 years.
Before joining the SBO, he served as deputy superintendent of finance and operations at the Michigan Department of Education and as Michigan's interim state school reform officer in 2018. Previously, Guerrant was director of the Office of School Support Services at the department and acting manager of the Safe and Drug-Free Schools Program at the Michigan Department of Community Health.
He earned a bachelor's degree in psychology, with a focus on child development, from Long Island University, and a master's degree in social work from the University of Michigan. He also completed Michigan State University's Educational Policy Fellowship Program.
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.
Pursuant to section 238 of PA 166 of 2022, the State Budget Office posts this notice that it has adopted a hybrid policy that includes in-person, remote, and alternative work arrangements. The department or agency has the authority to assign and schedule its employees and determine their work location. This policy also provides for work options contingent upon the operational needs of the department or agency. Approval is at the discretion of the department or agency and can be changed or rescinded based upon operational needs. The policy includes which positions may qualify for a work option, how to request one and the requirements necessary for approval.
