The Department of Management and Budget (DMB) was established under the authority of Public Act 139 of 1973, the Unified Form of County Government Act, and Public Act 621 of 1978, the Uniform Local Budgeting Act.

The Director of the DMB is designated as the Fiscal Officer of the County and is responsible for ensuring that the County operates within a balanced budget and that all financial transactions and financial reporting are completed in accordance with the accounting and reporting standards set by the Governmental Accounting Standards Board.

Supervises the preparation and execution of the County's Triennial Budget and maintains expenditure control
Performs all central accounting functions, including payroll and accounts payable/receivable
Promotes fiscal responsibility across departments
Coordinates with the Internal Audit Division to oversee internal accounting controls and separation of duties
Collects monies owed the County not within the jurisdiction of other County departments
Performs the central purchasing function
Contracts to provide assessing services to local municipalities and prepares the annual property tax reports, including the Equalization Report and the Local Tax Report
Performs the equalization function
Participates in major County initiatives as fiscal advisor
Performs long range financial planning
Presents the County's financial status to Wall Street, department heads, and the Board of Commissioners

The Department of Management and Budget strives to maintain the highest standards of fiscal stewardship on behalf of the County Executive, the other county elected officials, the employees, and the citizens.

This includes the duty to:

be proactive in making recommendations to the County Executive,
to protect the county's financial resources and assets, and
to execute fiscal policy.

This guiding set of values applies to the overall management of the department's responsibilities as it relates to financial resource allocations, compliance with the county's general appropriations act and other statutory mandates, financial planning, financial reporting, operational efficiency enhancements, cost effectiveness, and citizen service level enhancements.

As the primary department responsible for the County's financial reporting and data, the Department of Management & Budget (DMB) must ensure the integrity of its work products. Therefore, the DMB places a high value on the technical knowledge and professional development of its staff.

Many of the DMB professional staff, including management, have certifications in their area of expertise, hold advanced degrees, and are active in their respective professional associations.

A primary goal for DMB is to continue the development of its staff and encourage its employees to pursue professional certification and active involvement in standard-setting organizations so as to foster continued use of best practices.