Finance & Accounting
200 Grand River Suite 203
Port Huron, Michigan 48060
Karry A. Hepting, Deputy Controller/Finance Director
Dena Alderdyce, Accounting Manager
The Finance and Accounting division provides accounting, accounts payable and receivable,
budgetary, risk accounting, fixed asset management, auditing, and purchasing 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 is currently being developed 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.
Risk accounting is the process of identifying proper risk levels for the County
to maintain with our property and liability insurance. Staff investigates, submits
and tracks incidents for property and liability and act as a direct liaison with
our insurance carrier, as well as coordinate damage repairs with vendors.
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
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.
A system of purchasing is in place that offers assistance to the various departments
in their purchasing needs. Small office supply contracts and a procurement card
system are in place to facilitate purchasing of items, as well as the use of purchase
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, developing options for the financing of capital