Location: Calhoun County Building, 315 W Green St., Marshall, MI 49068
The Finance Department of the Administrator/Controllers Office oversees all financial planning and management activities, including general accounting, accounts payable and receivable, payroll, budgeting, forecasting, reporting, and compliance for the departments of Calhoun County including our Road Department.
It is our honor to serve Calhoun County and its residents. Our mission is to protect Calhoun County's financial resources against waste, misappropriation, and inefficiency. We strive to ensure accuracy, timeliness, and reliability in accounting and operating data while maintaining compliance with applicable laws and regulations (local, State, and Federal).
A system of accounts based on the Uniform Chart of Accounts for counties and Local Units of Government in Michigan is maintained to accumulate, classify and report on the financial activities of the County's departments and follow Generally Accepted Accounting Principles (GAAP).
The Finance Department monitors the County’s internal controls to ensure that the financial records are accurate, that County policies are being followed, and serves as the liaison between the County and various outside fiscal agencies including independent auditors, Michigan Department of Treasury and many other State and Federal agencies.
The annual budget is governed by the provisions of the Michigan Uniform Budgeting and Accounting Act (Public Act 621 of 1978, as amended). The Department is responsible for the creation, presentation for adoption by the Board of Commissioners, and monitoring of the annual budget.
State statutes and the Single Audit Act of 1996 require an annual audit by independent Certified Public Accountants. The Comprehensive Annual Financial Report (CAFR) is issued and available in this office.
The Calhoun County Finance Team has annually received the Certificate of Achievement from the Government Finance Officers Association of the United States and Canada (GFOA) from 1996 to present. This is a prestigious national award recognizing conformance with the highest standards for preparation of state and local governmental financial reports.