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Contact Information

Hours: Monday - Friday, 8:00 a.m. - 5:00 p.m.
Phone: 517-335-3420
Email: statebudgetoffice@michigan.gov 

Mailing Address

State Budget Office
111 S Capitol Ave # 6
Lansing, MI 48933

Support & Questions

For SIGMA support:

For general questions, please contact the State Budget Office at contact-sbo@michigan.gov. 

For media inquiries, please contact the State Budget Office at contact-sbo@michigan.gov. 

Learn more about the Freedom of Information Act (FOIA) process for the State of Michigan and view contact information for department Transparency Liaisons here.

Organization Details

State Budget Director
Jen Flood

Deputy State Budget Director
Kyle Guerrant

Organizational Chart

Jen Flood

SBO Director: Jen Flood

Jen Flood is responsible for coordinating all aspects of the state's budget and oversees CEPI, OFM, OIAS, and SIGMA. Prior to serving in the State Budget Office, Director 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 also worked as a government policy advisor at Dykema, a communications specialist at Byrum Fisk Advocacy Communications, and spent time in the Michigan House and Senate and Executive Office of Governor Jennifer Granholm.
Kyle Guerrant Headshot

SBO Deputy Director: Kyle Guerrant

Kyle Guerrant serves as the Deputy State Budget Director and has worked in various capacities in state government for 20 years. Prior to serving in the State Budget Office,  he served as the Deputy Superintendent of Finance and Operations at the Michigan Department of Education (MDE) and as Michigan’s State School Reform Officer in an interim role in 2018. Previously, Mr. Guerrant was the Director of the Office of School Support Services at the department, and the Acting Manager of the Safe and Drug Free Schools Program at the Michigan Department of Community Health.  Kyle earned a Bachelor’s (BA) in Psychology (Child Development) from Long Island University, and his Masters degree in Social Work (MSW) from the University of Michigan, and completed Michigan State University’s Educational Policy Fellowship Program.
Heather Boyd

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 Annual Comprehensive 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.
A headshot of Ruth Schwartz

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.

A headshot of Jessica Thomas.

Director of the Office of Internal Audit Services: Jessica Thomas

Director Thomas oversees the Office of Internal Audit Services (OIAS), supporting internal control, compliance, and risk management across state government. She brings more than 20 years of experience in public and private sectors, including roles as a governmental auditor, corporate business analyst, strategic turnaround advisor, and bureau administrator. Jessica joined the State of Michigan in 2019, serving in the Department of Treasury before coming to SBO. She holds a bachelor's degree in economics and management with a concentration in accounting and religion from Albion College.

A headshot of Thomas Howell

Director of the Center for Educational Performance and Information: Thomas Howell

Director Howell leads CEPI in 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. Prior to joining CEPI, Tom 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 in Business Administration from Central Michigan University and a Master's 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.