County Auditor questions in Macomb County, MI usually end at the Finance Department rather than at a separate elected office, since the county does not list an auditor department in its directory. Fiscal control work sits with finance staff, the Board of Commissioners, and the independent firm that performs the annual audit. This page explains those duties, the records they produce, and how residents may request them.
County Auditor requests often begin with a budget book, an annual financial report, or a payment voucher. Michigan counties keep those files under retention schedules that set how long each one survives. Macomb County works on a fiscal year that runs from October 1 to September 30, and every report follows that calendar. Knowing the year and fund first saves a trip or a phone call.
Macomb County MI Auditor Office
Macomb County does not list a standalone auditor department in its online directory, and the fiscal control work sits with the Finance Department, the Board of Commissioners, and independent audit firms the county hires.
- Residents who ask for the auditor usually need a financial statement, a budget document, or a payment record
- This page maps where each file lives and how to request it
- Agendas post before each meeting
Purpose of the Auditor’s Office
The role exists to test whether public money was recorded, spent, and reported as the law requires. An auditor traces transactions, compares ledgers to bank statements, and flags gaps in internal control. Michigan counties vary in how they staff this work, and many contract with a certified public accounting firm for the annual opinion. The output is a written report, not an arrest. Ask for the current budget.
Auditor’s Legal Authority
Authority comes from state statute and, in chartered counties, from the charter itself. Michigan law sets minimum duties for county financial officers, including records of receipts and disbursements and an annual settlement with the treasurer. A county board may add review powers by ordinance. An auditor who finds a problem refers it to the board and the prosecuting attorney for review. Hours change on holidays.
Role in Macomb County MI Government
In Macomb County, the finance director prepares statements and the board reviews them, and an outside firm issues the annual audit opinion. The treasurer collects and holds cash, and the clerk keeps the minutes that authorize spending. That split means no single elected auditor signs off on every dollar. Ask which office owns a record before filing a request at the counter. Agendas post before each meeting.
Core Functions of the Office
Core work covers transaction review, reconciliation, budget monitoring, and reporting to the board. Staff test samples, trace receipts into the ledger, and compare what departments spent against what they were granted. Each function leaves a paper trail that residents can request under Michigan's public records law. The trail matters more than any single summary page posted online or printed for a meeting. Ask for the current budget.
Macomb County MI Auditor Duties
Duties break into four buckets: keep the books, watch the spending, test the controls, and report the results. Daily work belongs to accounting staff, and review work belongs to the audit team or the contracted firm. Michigan counties publish an annual financial report that ties these tasks together. A request for the auditor's calendar rarely produces much beyond a schedule. Hours change on holidays. Agendas post before each meeting.
County Accounting
County accounting records every dollar that comes in and goes out, sorted by fund, department, and object code. Michigan uses a uniform chart of accounts so reports from different counties can be compared. A clerk posts entries from invoices, payroll runs, and grant awards. Each line carries a date, a vendor, and an approval reference that a reviewer can follow. Ask for the current budget.
Financial Transaction Review
Transaction review samples purchases, payroll, and contracts to see whether rules were followed. A reviewer checks the approval, the bid file, and the receiving record for a sample of payments. Michigan thresholds govern when a county must seek competitive bids. Errors found here usually lead to a policy change rather than a criminal case against an employee or a vendor. Hours change on holidays. Agendas post before each meeting.
Fund Oversight
Counties separate money into funds, such as the general fund, road funds, and debt service funds, and each one balances on its own. Oversight means watching that a restricted dollar stays where the donor or the statute put it. Michigan grants often carry that restriction. A transfer between funds needs board approval and a written resolution that cites the authority. Ask for the current budget.
Accounting Controls
Controls are the checks that stop an error or a theft before it reaches the ledger. Common examples include separating the person who writes a check from the person who reconciles the bank account, requiring two signatures on large payments, and reviewing vendor changes. Michigan auditors test these controls each year. Weak controls show up as findings in the audit report. Hours change on holidays.
Financial Documentation
Documentation proves a transaction happened the way the ledger says it did. A complete packet holds the invoice, the purchase order, the approval, the receiving slip, and the payment record. Michigan retention schedules say how long each type stays. Missing pages are the most common reason a request comes back incomplete, so ask for the full packet by date and fund. Agendas post before each meeting.
Macomb County MI Budget Administration
Budget administration covers the calendar, the numbers, and the approvals that turn a spending plan into law. Macomb County works on an October 1 to September 30 fiscal year, and the board adopts the next budget before that date. Departments submit requests, the finance office balances them, and the board amends the plan through the year as needs change each fall. Ask for the current budget.
Annual Budget Process
The process starts in winter, when departments draft requests and justify new positions. Finance reviews each line, the executive proposes a document, and the board holds public hearings in late summer. Michigan law requires a balanced budget and a public notice before adoption. Residents can speak at those hearings and read the proposed book online before the vote each year. Hours change on holidays. Agendas post before each meeting.
Budget Appropriations
An appropriation is the legal permission to spend a set amount for a set purpose. Once the board adopts the budget, departments may commit funds only up to that limit. Overspending requires a transfer or an amendment. Michigan counties track appropriations by department and object code, and the finance office reports the totals to the board each month in writing. Ask for the current budget.
Department Spending
Department spending shows how each office used its share of the budget. A sheriff buys fuel and overtime, a road commission buys salt and equipment, and a clerk pays for software and staff. Finance compares actual spending with the adopted plan and flags large variances. A resident can request the monthly report for a single department by name and fiscal year. Hours change on holidays.
Budget Amendments
Amendments change the adopted plan after the year begins. A department that needs more for snow removal or a lawsuit files a request, and the board votes on the transfer at a public meeting. Michigan rules limit amendments that increase the total levy without notice. Each approved change appears in the minutes and in the amended budget report for that month. Agendas post before each meeting.
Remaining Budget Balances
A remaining balance shows what an appropriation still allows after commitments and payments. Finance reports these figures monthly so a department can plan the rest of its year. A balance near zero in March signals trouble ahead, and a large unspent balance may invite a reallocation. Ask for the report date, not just the number on the page you were given. Ask for the current budget.
Macomb County MI Financial Records
Financial records cover the ledger, the fund accounts, the payment files, and the year-end statements. Michigan counties keep these files for set periods, and older ledgers may sit in a vault or on microfilm. A request should name the fund, the fiscal year, and the type of transaction. Broad requests slow the search and often produce redacted results with long waits. Hours change on holidays.
General Ledger
The general ledger holds every posted entry for the county, sorted by account and date. It is the backbone that other reports draw from. A ledger page lists the account, the description, the debit, the credit, and the running balance. Michigan auditors compare the ledger to bank statements before they sign an opinion on the financial statements for the year. Agendas post before each meeting.
Fund Records
Fund records separate money by purpose. The general fund pays for most county services, special revenue funds carry grants and dedicated fees, and enterprise funds cover operations such as water or airport service. Michigan law and bond covenants restrict how each one may be used. A fund statement shows the opening balance, the activity, and the closing balance for the period. Ask for the current budget.
Receipts and Disbursements
Receipts record money coming in from taxes, fees, grants, and fines. Disbursements record money going out for payroll, supplies, contracts, and debt service. Michigan counties report both on a cash basis for some purposes and an accrual basis for others. A mismatch between the two views is normal and should be explained in the notes, not hidden from the reader. Hours change on holidays. Agendas post before each meeting.
Accounts Payable
Accounts payable lists bills the county owes but has not yet paid. The file shows the vendor, the invoice date, the amount, and the department that ordered the goods. Aging reports group these items by how long they have waited. Michigan counties pay interest on some late bills, so the aging report matters to vendors and to the finance office. Ask for the current budget.
Financial Reconciliations
Reconciliation matches two records that should agree, such as the ledger and the bank statement. Staff compare balances, list the differences, and clear each one with a journal entry or a note. Michigan auditors sample reconciliations to see whether they were done monthly and reviewed by a second person. A missing reconciliation is a common audit finding in county reports. Hours change on holidays. Agendas post before each meeting.
Fiscal Year Records
Fiscal year files close the books for the twelve months that end on September 30. Closing entries move temporary accounts into fund balance and lock the totals that appear in the annual report. Michigan counties keep the closed files separate from the current year so the numbers cannot drift. Ask for the closed version when you need a final figure. Ask for the current budget.
Macomb County MI Revenue and Spending
Revenue and spending reports show the two halves of the budget in one place. Revenue lines cover property taxes, state aid, federal grants, fees, and interest. Spending lines follow the same fund structure. Comparing the two tells a reader whether the county collected what it planned and spent what it promised. Michigan reports show both the original and the amended budget. Hours change on holidays.
Revenue Records
Revenue records trace each dollar to its source. Property tax files show the taxable value, the millage rate, and the collection total. State revenue sharing appears by program, and federal grants appear by award number. Michigan counties must follow the state's chart of accounts for these codes, so a line in one county matches a line in another on the report. Agendas post before each meeting.
Expenditure Records
Expenditure records show what was bought and who approved it. Each line names the department, the object code, the vendor, and the amount. Payroll files follow a separate set of rules, since they include withholding and retirement contributions. Michigan counties publish totals by function, such as public safety or roads, which makes comparison across years easier for residents and auditors. Ask for the current budget.
Fund Transfers
A fund transfer moves money from one account to another with board approval. Some transfers repay a loan between funds, and others cover a shortfall in a grant program. Michigan rules require a resolution that names both funds and the amount. Transfers appear in the minutes and in the year-end schedule, so a reader can trace the movement of cash. Hours change on holidays. Agendas post before each meeting.
Financial Obligations
Financial obligations include bonds, leases, pensions, and other promises that stretch past the current year. Michigan counties disclose these in notes to the financial statements, with a schedule of payments due. A bond issue carries a covenant that limits how the county may spend the borrowed money. Read the note, not just the balance sheet or the summary in a press release. Ask for the current budget.
Fund Balances
A fund balance is what remains after a fund's assets and liabilities settle at year end. Michigan rules split it into nonspendable, restricted, committed, assigned, and unassigned portions, and each label limits how the money may be used. A healthy general fund balance covers several months of operations. A shrinking balance raises questions about next year's budget and its services. Hours change on holidays. Agendas post before each meeting.
Macomb County MI Financial Reports
Financial reports turn ledger entries into a document a board and the public can read. The core set includes a balance sheet, a statement of activities, and a statement of cash flows. Michigan counties add budget comparison schedules and notes on debt, pensions, and risk. A report without the notes is only half a picture of the county's position at year end. Ask for the current budget.
Periodic Financial Statements
Periodic statements arrive monthly or quarterly and show how the year is tracking. They help the board catch a shortfall before it grows. Michigan counties circulate these reports internally and post some of them for residents. Ask for the period end date, since a statement issued in July may cover only through May. Interim numbers change before the audit adjusts them. Hours change on holidays.
Annual Financial Reports
The annual report closes the year and usually carries an audit opinion from an independent firm. Michigan counties file the document with the state and publish it for residents. It includes the basic statements, the notes, and required supplementary schedules for pensions and other obligations. A clean opinion means the numbers are fairly presented, not that every transaction was perfect. Agendas post before each meeting.
Revenue Reports
Revenue reports group income by source and compare it with the adopted estimate. Property tax collections, state aid, and grant draws each get a line, and the report flags any source that missed its target. Michigan counties watch the tax roll closely since a bad assessment year can ripple through every fund. Ask for the report with the comparison column. Ask for the current budget. Request forms sit with the public records office.
Expenditure Reports
Expenditure reports show spending by department and object, with a comparison to the amended budget. They reveal where a program ran over and where it saved. Michigan counties report capital outlays separately, since a new building or a fleet purchase distorts an operating total. A reader who wants the full picture needs both the operating and capital schedules in hand. Hours change on holidays. Agendas post before each meeting.
Fund Balance Reports
A fund balance report lists the ending balance for each fund and the components that make it up. It helps the board decide whether to draw on reserves or hold them. Michigan counties publish this schedule with the annual report. Watch the unassigned general fund figure, since it shows how much room the county has before a shortfall in cash flow. Ask for the current budget.
Required Financial Disclosures
Disclosures explain the risks behind the numbers. Michigan counties describe debt limits, pension funding, retiree health promises, and lawsuits that could affect the budget. Federal rules add a schedule of expenditures for awards above the single audit threshold. A disclosure is not a confession, and a missing note is often a bigger warning than a gloomy one in the file. Hours change on holidays. Agendas post before each meeting.
Macomb County MI Audits and Reviews
An audit tests the financial statements and the controls behind them, and it ends with an opinion and a list of findings. A review is lighter and offers limited assurance. Michigan counties hire an independent firm for the annual audit, and the board receives the report in a public session. Findings carry a management response and a due date for repair. Ask for the current budget.
Internal Financial Reviews
Internal reviews happen between audits, when staff test a process or follow a tip. They may look at a single department, a purchasing cycle, or a payroll account. Michigan counties use these reviews to catch small problems early. Results go to management and often to the board's audit committee, and the working papers may stay internal until a report is final. Hours change on holidays.
Audit Procedures
Procedures follow professional standards and a written plan. An auditor confirms balances with a bank, observes a physical inventory, samples payments, and interviews staff about how a process works. Michigan counties must follow government auditing standards when federal money is involved. The plan stays flexible, and a surprise finding can send the team into a deeper test on short notice. Agendas post before each meeting.
Financial Control Testing
Control testing checks whether a safeguard actually works, not whether a policy exists on paper. The auditor re-performs a reconciliation, traces an approval, or tries to post an entry without the required role. Michigan firms document each test and its result. A control that fails becomes a finding, and a finding repeated for three years draws board attention at the next meeting. Ask for the current budget.
Audit Findings
Findings describe a weakness, its cause, and its effect on the financial statements or on compliance. A common one is a late reconciliation, and another is a vendor master file that nobody reviews. Michigan counties publish findings in the audit report, and federal fund findings can appear in a single audit. Each finding names a responsible official and a target date. Hours change on holidays.
Corrective Measures
Corrective measures are the fixes a department promises after a finding. A good response names the person in charge, the change to be made, and the date it will be finished. Michigan auditors review the response and may accept it or ask for more detail. A weak response repeats the old policy and rarely closes the issue at the next audit. Agendas post before each meeting.
Follow-Up Audits
A follow-up audit checks whether the promised fix took hold. The team revisits the same sample or runs a new one and reports whether the finding can be closed. Michigan counties track these items on a corrective action log. An open finding from five years ago is a governance problem, and the board's audit committee usually asks for a status report each quarter. Ask for the current budget.
Macomb County MI Financial Transparency
Transparency means the public can find a budget, a report, a contract, and a check register without filing a lawsuit. Michigan law requires some postings, and county practice adds more. Macomb County publishes budget books, audit reports, and board agendas on its website. A file that is hard to find erodes trust, even when the numbers are correct on the page. Hours change on holidays.
Public Financial Information
Public financial information covers adopted budgets, annual reports, check registers, and contract awards. Michigan's Freedom of Information Act applies to county bodies, with a defined fee schedule and a response window. Some records require a written request, and a few are exempt. Start with what the county already posts, then file for the rest in writing with the clerk or finance office. Agendas post before each meeting.
Published Financial Reports
Published reports include the annual comprehensive financial report, the single audit, and the adopted budget. Macomb County posts them by fiscal year, and older editions may sit in an archive section. Check the cover page for the audit opinion and the date. A report labeled draft is useful for context, yet it should not be quoted as final in a filing. Ask for the current budget.
Open Government Records
Open records requests reach county departments through a designated freedom of information coordinator. Michigan law sets a five business day window for a response, with a possible extension of ten business days in some cases. A request should describe the record, not ask a question. Fees cover search, review, copying, and in some cases redaction labor by staff at the counter. Hours change on holidays.
Public Viewing of County Finances
Residents can review county finances at board meetings, on the county website, and at the finance office counter. Agendas and packets often include the monthly financial report before the vote. Michigan law requires public notice for budget hearings and for the adoption of the tax rate. Bring a specific question and the fiscal year you need to the clerk in advance. Agendas post before each meeting.
Financial Accountability
Accountability links a decision to a name and a report to a date. Michigan counties answer through the audit, the board minutes, and the annual report. An official who signs a purchase order can be asked about it later. That chain is what makes a public budget different from a private one, and it depends on records that survive staff turnover. Ask for the current budget.
Correcting Macomb County MI Financial Records
Errors happen in any accounting system, and Michigan counties have a process for fixing them without rewriting history. A correction uses a journal entry with a reference to the original posting, an explanation, and an approval. The old entry stays visible in the audit trail. Ask the finance office for the corrected statement and the note that explains the change. Hours change on holidays. Agendas post before each meeting.
Identifying an Accounting Error
An error shows up as a balance that will not reconcile, a duplicate payment, or a charge in the wrong fund. Compare the source document with the ledger line, then check the approval path. Michigan counties log these issues in a correction journal. Report what you found to the department that owns the account, with the date and the document number. Ask for the current budget.
Requesting a Record Correction
A correction request should name the record, the field, the current value, and the value you believe is right. Attach the document that proves it, such as a receipt, a canceled check, or a court order. Michigan counties route these requests through finance or through the clerk, depending on the record type. Keep a dated copy of the request and the reply. Hours change on holidays.
Reconciling Financial Discrepancies
A discrepancy can come from a timing gap, a transposed digit, or a payment posted to the wrong account. Start with the bank statement and work backward through the outstanding items. Michigan counties clear each difference with a documented entry, and the reviewer signs off. Large unexplained gaps get escalated to the finance director and sometimes to the board in writing. Agendas post before each meeting.
Updating Incorrect Information
An update replaces wrong data in a live system, and it needs a paper trail. Michigan counties use change logs that record who edited a field, when, and why. A vendor name, a fund code, or an address can be fixed this way. Confirm the change on the next report, since an update to one table does not always reach every summary. Ask for the current budget.
Preserving Historical Records
Historical records keep the audit trail intact after a correction. Michigan retention schedules set minimum holding periods, and financial files often stay for seven years or longer. A county cannot destroy a record that is under audit or subject to a pending request. When a report is replaced, the old version should remain available with a note that labels it superseded. Hours change on holidays.
Macomb County MI Auditor Office Information
Since Macomb County does not maintain a separate auditor department, questions about financial records go to the Finance Department or to County Administration at 1 South Main Street. Staff can route a request for a budget book, an audit report, or a payment record. The table below lists the verified contact points, and the sections that follow explain how to use them. Agendas post before each meeting.
Office Location
County offices sit in the Macomb County Administration Building in downtown Mount Clemens, a few blocks from the Circuit Court. Visitors enter from Main Street and pass through a security check. Ask at the information desk for the finance counter, since departments occupy several floors. Parking is available in nearby public lots, and a validation stamp may be offered at the desk. Ask for the current budget.
Office Hours
Counters usually open on weekday mornings and close in the late afternoon, and the exact schedule varies by department. Call ahead before a long drive, and ask whether the counter closes for lunch. Michigan counties observe state holidays, and a holiday week can shorten service by a day. An appointment helps when you need a records pull from storage off site. Hours change on holidays.
Phone and Email
The main county line at 586-469-5100 reaches a switchboard that can transfer a caller to finance. Email addresses follow a first-initial and last-name pattern on the county domain, and staff publish a department list on the website. Have the fiscal year and the fund name ready before you call. A written follow-up helps when a request crosses more than one office. Agendas post before each meeting.
Mailing Information
Mail a records request to Macomb County Administration, 1 South Main Street, Mount Clemens, MI 48043, and mark the envelope for the department that holds the file. Include a daytime phone number and a check or money order if a fee applies. Michigan law allows a deposit before a large request is processed. Keep the receipt and the tracking number. Ask for the current budget.
Records Assistance
Staff can point you to a published report, explain a fee, or confirm that a record exists. They cannot interpret a statute for you or tell you whether a transaction was legal. Michigan counties assign a freedom of information coordinator for formal requests. Bring the fund name, the fiscal year, and the department, and ask for the record in writing so the reply is traceable.
Macomb County MI Auditor Record Limitations
Not every financial record is open. Michigan exempts some personnel, investigative, and security material, and a county may withhold an account number that could enable fraud. Redactions must cite an exemption. Older files may be missing altogether after a legal destruction date. A denial should arrive in writing with the reason and the appeal path that applies to your request. Hours change on holidays. Agendas post before each meeting.
Restricted Financial Records
Restricted files include bids that are still sealed, bank account details, and records tied to an active fraud inquiry. Michigan counties may release a summary instead of the underlying document. A sealed bid becomes public after the award, and an investigative file opens when the case closes. Ask for the release date if a record is withheld for a set period. Ask for the current budget.
Confidential Information
Confidential material covers Social Security numbers, employee medical data, and information that a state or federal law protects. Michigan counties redact these fields before a release, and the rest of the document usually stays readable. A requester who needs the full version may qualify as an authorized party. Ask the coordinator which exemption applies and whether an appeal is available. Hours change on holidays. Agendas post before each meeting.
Redacted Records
A redacted page shows the document with blacked-out sections and a citation for each removal. Michigan requires the citation so a reader can challenge the call. Count the redactions and compare them with the exemption list before you appeal. A heavy redaction can still leave useful totals, dates, and vendor names. Ask whether an unredacted copy exists for a narrower audience. Ask for the current budget.
Unavailable Historical Records
Older records go missing for ordinary reasons: a flood, a move, a format that no machine can read. Michigan retention rules allow destruction after a set period, and a county is not required to keep every draft. Ask for the retention schedule and the destruction certificate. A gap in a long series is common, and a neighboring county may hold a duplicate. Hours change on holidays.
Records Maintained by Other Offices
Some records that look financial belong to another custodian. The treasurer holds tax collections, the clerk keeps board minutes and ordinances, and the register of deeds holds property documents. Michigan courts keep their own fee and restitution files. A request sent to the wrong office costs time, so check the department list or call the switchboard before you file it formally. Agendas post before each meeting.
The Macomb County MI home page lists budget, court, property, and public-record guides for county offices.
Related Pages
County Administration Contact Details
Macomb County Administration at 1 South Main Street in Mount Clemens answers questions about budgets, audits, and finance staffing, and the switchboard can route a caller to the right desk. Hours vary by department, so confirm before a visit. Use the table below for the verified contact points, and note that no separate auditor office is listed in the directory. Ask for the current budget.
| Location | 1 South Main Street, Mount Clemens, MI 48043 |
| Contact Number | 586-469-5100 |
| Office Hours | Contact County Administration to confirm current office hours |
| Official Website | https://www.macombgov.org/departments |
Macomb County MI Auditor FAQs
Readers ask the same handful of questions about county audits, and most begin with a belief that Macomb County elects an auditor. The answers below clear up that point and explain where the records actually live. Each response names the office that can help. Confirm details with County Administration before you rely on a document in a legal or financial matter. Hours change on holidays.
What Does the Macomb County MI Auditor Do?
Macomb County does not list a separate auditor in its department directory, so the work is split. Finance prepares the statements, the treasurer safeguards cash, and an independent firm audits the results. The board reviews findings and approves corrective steps. A resident who needs an audit report should ask Finance or check the published budget and audit page on the website. Agendas post before each meeting.
What Records Can I Get From the Auditor?
Expect budgets, annual financial reports, audit findings, corrective action plans, and check registers. Payment vouchers and contracts may come with redactions. Michigan law governs what a county must release, and the finance office handles most requests. Ask for a specific fiscal year and fund, since a broad request for all financial records will take longer and cost more to produce. Ask for the current budget.
How Do I Obtain Macomb County MI Auditor Records?
Start with the county website, where budgets and audit reports are posted by year. For anything unpublished, send a written request to the finance office or the freedom of information coordinator. Name the record, the fiscal year, and the fund. Michigan allows a fee for search and copying, and a deposit may be required before staff begin the work at all. Hours change on holidays.
What Is the Auditor’s Role in the County Budget?
An auditor does not write the budget, yet the audit shapes the next one. Findings about overtime, fuel, or contract controls often lead to a line-item change. Michigan counties use the prior year's actual figures as the base for the new plan. The board hears the audit report before it adopts the following budget in most years during a public session. Agendas post before each meeting.
Are Macomb County MI Financial Records Public?
Most are, with limits. Adopted budgets, annual reports, audit findings, and board minutes are open under Michigan's Freedom of Information Act. Personnel files, sealed bids, and some investigative material stay closed. A county may redact an account number or a Social Security number. File a written request when a record is not posted, and expect a fee for copies and search time. Ask for the current budget.
How Do I Report an Error in a Financial Record?
Send a written note to the department that owns the account, and copy the finance office. Name the record, the field, the current value, and the correct figure. Attach proof such as a receipt or a canceled check. Michigan counties log the correction and keep the original entry in the audit trail. Ask for a revised report when the fix is complete. Hours change on holidays.
What Is the Difference Between an Auditor and a Treasurer?
A treasurer receives, holds, and invests county money, and the office collects taxes and settles with the state. An auditor tests the records that a treasurer creates. Michigan counties may elect a treasurer and hire an audit firm, and Macomb County follows that pattern. The two roles check each other, and that separation is the point of the design in county government. Agendas post before each meeting.