Finance Department

Shawna S. Walraven, Director

Bay County Building
515 Center Avenue, Suite 701
Bay City, Michigan 48708-5941
Voice: (989) 895-4030
Fax: (989) 895-4039


The Accounting Division of the Finance Department is a service department providing accounting, financial and purchasing services to all County departments and funds. The Accounting Division maintains a system of accounts to accumulate, classify, and report on the financial activities of the County's various funds and departments. The system provides for the proper accounting of assets, liabilities, revenues and expenditures which facilitates the preparation of financial reports to be submitted to the Board of Commissioners, the County Executive, the Federal Government and the State of Michigan.


Other duties performed by the Accounting Division include internal audits; financial forecasting; development of fiscal policies; the design and implementation of accounting and financial reporting systems; preparation of the Comprehensive Annual Financial Report (CAFR); the maintaining of a property and equipment (fixed assets) inventory; issuance of bonds; servicing and accounting for the County's long and short term debt; facilitating the annual budget process; and providing a centralized accounts receivable function which is responsible for invoicing, monitoring and collecting all funds due for goods and services provided by all County departments and funds. 

The function of the Purchasing Division of the Finance Department is to provide centralized purchasing of all materials, equipment, supplies and services required by all departments and funds.

The function of the Budget Division of the Finance Department is to apply accounting principles in all aspects of the budgeting process in order to assist the executive, legislative and judicial branches of Bay County in the rational allocation of County resources pursuant to Public Act 139 of 1973, the Unified Form of County Government Act, Public Act 621 of 1978, and the Uniform Local Budgeting Act.

The specific duties of the Budget Department can be divided into three areas: 1) Financial Planning 2) Budget Administration, and 3) Information Requests. In addition, duties of the Budget Division include accounts payable, single audit reporting and grant accounting functions.

The Information Systems Division (ISD) is under the supervision of the Finance Director.

Office Hours for the Finance Department are Monday through Friday 8:00 a.m. to 5:00 p.m., meetings by appointment only please call 989-895-4030 to schedule.



Additional Resources