Treasury Directory Listing

Treasury Leadership

The functions within Accounting Services consist of the overall monitoring and control Treasury's accounting system. Accounting Services is charged with the review of accounting processes and functions across the various programs within Treasury. This also includes systems evaluations, security, and assignment to special projects. Accounting Services oversees the processes related to Treasury's Central Control Agency function.

The Bureau of Budget and Information Technology (BIT) is responsible for providing Budget, Technology, as well as Data Governance, Privacy and Security services to support the Department of Treasury. These services are delivered through three divisions: The Budget Division, the Information Technology Business Integration Division (ITBID) and the Security and Data Risk Management Division.

The Collection Services Bureau (CSB) is the centralized collection agency for past due assessed taxes administered by the Michigan Department of Treasury and for delinquent, non-tax debts owed to State agencies, several District Courts and Universities. CSB also utilizes a third-party contractor to collect delinquent debts. Additionally, CSB processes writs of garnishment which allow for the interception of a state tax refund or credit otherwise owed to a debtor.

The Office of Departmental Services includes four sections that directly serve Department of Treasury staff as well as vendors, software developers, taxpayers and rightful owners of unclaimed property. The Office includes Facility, Mail and Data Operations; Forms, Documents and E-File Services; Purchasing; and Unclaimed Property.

The Financial Services Division serves as the State's cashier for receiving remittances. The Office annually receives, processes, and deposits in the concentration account over two million checks from taxpayers and on behalf of State agencies. It processes, accounts for, and/or reconciles approximately $99.2 billion in receipts. The Office is responsible for managing the State Treasurer's bank accounts used by State agencies for banking services. 

The Michigan Gaming Control Board serves Michigan citizens by licensing and regulating commercial casinos in Detroit, their suppliers and employees, licensing and regulating internet casino gaming and online sports betting operators, their platform providers, suppliers and employees, regulating pari-mutuel horse racing, licensing and regulating "millionaire party" charitable gaming and overseeing Native American casinos' compliance with State-Tribal Compact provisions.

The Bureau of Investments provides quality investment management services, professional expertise, and advice to the State Treasurer as fiduciary of the State of Michigan Retirement Systems and Michigan boards and agencies. The Bureau strives to provide consistent and cost-effective management of funds to achieve competitive investment returns that meet objectives within an acceptable level of risk for the benefit of employees, retirees, and citizens of the state of Michigan.

The Office of Legislative Affairs works with the state legislature and with internal treasury stakeholders to ensure that legislative initiatives are administrable and fit within the Governor's policy objectives. The Office also actively advocates and implements the Governor's tax and fiscal policy and aids in policy development. Lastly, the Office works with legislators to clarify and solve problems and provide information to policymakers to aid in decision making

The Bureau of Local Government Services is responsible for the administration and enforcement of state laws that implement provisions of the Michigan Constitution requiring taxation of real and tangible personal property; a uniform system of accounting and auditing for units of local government; and the preservation of the credit of the State. The Bureau is also responsible for the administration of the Public Act 436 of 2012, the Local Financial Stability and Choice Act; Public Acts 92 and 93 of 2014, the State Essential Services Assessment Act and the Alternative State Essential Services Act; Public Act 243 of 1980, the Emergency Municipal Loan Act and Public Acts 109-113 of 2015, the Revised School Code and the State School Aid Act, which provide early warning and technical assistance to Michigan school districts.

The Michigan State Tax Commission (STC) is comprised of 3-members appointed by the Governor with the advice and consent of the Senate. The STC has general supervision of the administration of the Property Tax Laws in Michigan and shall render such assistance and give such advice to assessors, as they deem necessary. In 2009, the STC became responsible for the education and certification of assessing officers.

The Michigan Bureau of Lottery's mission is to maximize net revenues to supplement state education programs, provide fun and entertaining games of chance and to operate all games and bureau functions with nothing less than total integrity.

The Office of Postsecondary Financial Planning (OPFP) is Michigan's go-to resource for higher education. Through the administration of college savings programs, scholarships, grants, and student loan repayment programs, OPFP provides assistance to Michigan students and families with information and resources that help make college accessible, affordable, and achievable.

The Office of Data Risk Management establishes policies and enforces practices to ensure the privacy, confidentiality, integrity, and availability of information collected, used, and retained by the Department through prevention, detection, and enforcement practices in compliance with applicable laws, regulations, standards and industry best practices. It administers the disclosure provisions of the Revenue Act, Internal Revenue Code 6103 and other applicable laws for securing and protecting confidential information of the Department. 

The Office of Revenue and Tax Analysis (ORTA) is responsible for preparing the official Michigan economic and revenue forecasts, legislative fiscal analysis, and the administration of many revenue sharing and grant programs.

ORTA has three divisions. The Tax Analysis Division conducts legislative fiscal analysis and issues reports on the state’s major taxes. The Forecasting and Economic Analysis Division produces economic and revenue forecasts, which are used to formulate tax and budget policy, and provides the administration's forecast for the Consensus Revenue Estimating Conference. The Revenue Sharing and Grants Division is responsible for the constitutional and statutory revenue sharing programs, as well as the calculation of Personal Property Tax reimbursements administered by the Local Community Stabilization Authority.

The Bureau of State and Authority Finance will achieve and maintain access to the financial market at the lowest cost to the citizens of Michigan and provide equality of access to financial resources and information on behalf of Municipalities, Healthcare Providers, Public, Private, and Charter Schools, Higher Education, The State-at-large (for environmental, recreational, and other specific-voter approved projects), and The State (for cash flow financing for operating purposes).

The Tax Administration Services Bureau (TASB) administers all major taxes for the state of Michigan. Primary examples include the Individual Income tax; Sales, Use, and Withholding taxes; Corporate Income tax; Michigan Business tax; Recreational Marihuana tax; Flow-Through Entity tax; Motor Fuel taxes; Tobacco tax; Bottle Deposit fee; 9-1-1 fee; Insurance Provider Assessment; and City of Detroit Individual and Business taxes. TASB receives approximately 9 million tax returns and related forms each year that collectively yield $25 billion in revenue. Each return is systematically or manually audited for accuracy. This audit process may result in the issuance of a refund, an assessment, or a request for additional information as appropriate. TASB also serves as the primary customer contact center for taxpayer inquiries. Annually, the contact center resolves millions of customer contacts received through phone, e-services, and correspondence. Other responsibilities of TASB involve tax form development and review; taxpayer registration; certain licensing; system development and testing; tax legislation implementation; data analysis; key performance indicator monitoring; and training.

The purpose of the Tax Compliance Bureau (TCB) is to increase compliance with the State of Michigan tax statutes while concurrently providing improved customer service by effectively managing the Taxpayer Bill of Rights. TCB combines an audit function along with discovery and tax enforcement functions and is comprised of four divisions, which include Field Audit 1, Field Audit 2, Discovery and Tax Enforcement and Operations.

The Bureau of Tax Policy includes the Tax Policy and Hearings Divisions and primarily works to: develop and coordinate the Department’s tax policies to assure correct and uniform application of the tax laws; provide written guidance to taxpayers; analyze tax legislation and provide support to Department’s legislative liaison; provide legal research on tax policy matters; administer the informal conference process under the Revenue Act; provide litigation support for the Attorney General on tax matters; and conduct appeals of Principal Residence Exemption claim denials. The Bureau of Tax Policy also includes Tribal Affairs, which coordinates activity related to federally-recognized Indian tribes on behalf of the Department of Treasury.