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Finance and Accounting
200 Grand River Suite 203
Port Huron, Michigan 48060
Telephone: 810-989-6905
Fax: 810-985-3463
CONTACTS:
Robert C. Kempf, Deputy Controller/Finance Director
RKempf@stclaircounty.org
Karry A. Hepting, Accounting Manager
KHepting@stclaircounty.org
The Finance and Accounting division of the Administrator/Controllers office provides
accounting, accounts payable, accounts receivable/grant management, budgetary, fixed
asset management and auditing services to the various funds and departments of the
County.
A system of accounts is organized under the rules and regulations of the State of
Michigan and is maintained to accumulate, classify, and report on the financial
activities of the County departments. The system provides for the proper accounting
of assets, liabilities, revenues and expenditures which facilitates the preparation
of financial reports for many users, including the Board of Commissioner's, the
various departments, the State of Michigan and the Federal government. Internal
controls are derived to protect the assets of the County in a way that is both practical
and cost effective.
A system of accounts payable is maintained to handle the payments to the many vendors
the County deals with on a daily basis. The system maintains a vendor base of over
5000 vendors and over 12,000 vendor checks are issued each year.
A system of accounts receivable and grant management is maintained to assist the
many departments that have contracts and grants with their billing and accounting
for monies owed the County.
Oversight of the annual budget process is administered in this department. The annual
budget is governed by the tenets of the Michigan Uniform Budgeting and Accounting
Act (Public Act 621 of 1978, as amended). After the creation and adoption of the
annual budget it is monitored for compliance. As needed, amendments are proposed
to the Board of Commissioner's for adoption.
Fixed asset management is maintained to account for and properly record the activities
involved with the purchase and disposition of assets used in the departments throughout
the County. A fixed asset threshold of $5,000 has been utilized for the recording
and depreciating of assets, except for land and building, which are recorded at
any cost.
As required by State statute the County is annually audited by independent Certified
Public Accountants in accordance with generally accepted auditing standards and
their report is issued and available in this office. Additionally, all Federal programs
and grants are annually audited under the tenets of Federal compliance guidelines
and these reports are also available in this office.
Other duties performed in the Finance and Accounting department include financial
forecasting, the development of fiscal policies and procedures, the design and implementation
of accounting and financial reporting systems, servicing and accounting for the
County's short and long term debt and developing options for the financing of capital
projects.
Annual Budget Information
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