The finance office is responsible for providing services that support the administration and departments with financial and budgetary issues and by recommending financial policies. The office maintains the financial records in accordance with the generally accepted accounting principles (GAAP) and the governmental accounting standards board (GASB) for the Township’s assets, liabilities, equities, revenues, and expenditures. The finance office accounts for approximately 16 funds and 43 cost centers.

The department prepares and constructs the work papers for the audit completion, budget preparation, budget amendments, the chart of accounts, and general ledger maintenance.

Annual Audit

Finance develops and maintains tracking systems for all the Township’s funds, projects, grants, capital assets and other financial needs. This office prepares the December 31st fiscal year-end financial work papers, adjusting journal entries, schedules, and financial statements needed for the independent external audit.  When applicable, the additional financial information required for the Schedule of Expenditures and Federal Awards (SEFA) audit work papers.

The finance office prepares approximately forty support schedules for account analysis in conjunction with a total of roughly one hundred documents for the Township’s annual audit. The Annual Financial Report is management's annual financial report to its taxpayers, members of the Board of Trustees, investors and creditors.

Financial Statement reports

Single Audit Report

The Single Audit is a federally required financial report that includes all expenditures from federal grant funding. The Single Audit Act establishes reporting requirements when a non-federal entity expends $750,000 or more in federal award funds during its fiscal year

SEFA Reports


The Finance Director works with all township departments, known as cost centers, to help manage the financial planning.  The annual budget is the Township’s plan for providing services to the community during the fiscal year.  The Township operates on a fiscal year which runs from January 1 to December 31.  The Finance department coordinates a Township-wide preparation of the budget and creates the annual budget document.

The budget is prepared in accordance with the State’s Uniform Budgeting Act. The budget function includes a series of department meetings, all personnel costing, cost allocation, monitoring, amendments, and a forecasted budget year. Throughout the year, departmental expenditures are monitored, and adjustments are made as needed.

Each year by September 1st, the Township Board of Trustees are presented with the Supervisor’s Proposed Budget.  The annual “All Funds” budget is typically adopted in November, but no later than the last meeting in December.  While the Township only adopts a budget for a single fiscal year, a second fiscal year is included in the budget document to assist in long-term planning and financial management

A printed copy of the adopted budget is available for review in the Clerk’s Office. The annual fiscal budget book may be reviewed online. 

Budget Reports

Accounts Payable

The finance department processes all accounts payable including data entry, reconciliation, and filing of vendor invoices. Related bill listings are generated for approval at each regularly scheduled Board of Trustee meeting.

Vendor payments are processed each week. Invoices are generally paid within 2-3 weeks of their receipt and are generally mailed to vendors.

IRS W9 Form

Pension Costs

The pension charge is a required expenditure for any government that has a defined benefit pension plan for its employees. The defined benefit pension plan at the Township of Plymouth has both the employee and employer pay a portion of the costs. The amount of the employer’s share is determined annually by an actuarial valuation.

Retirement System Reports

Retiree Health Costs

The township pays for the health care costs of its retired employees. Historically, with many governments around the nation, and with the Township, premiums have been funded “pay-as-you-go” rather than using a pre-funded actuarial valuation.  In 2019, the Township Board established a OPEB Trust and by resolution passed a six year pre- funding schedule to set aside funds in the trust, to pay for future costs of retiree healthcare.

OPEB Actuarial reports

9955 N. Haggerty Road
Plymouth, MI 48170
First Floor

Monday through Friday from 8:00 am until 4:30 pm.


Elizabeth Kutey
Finance Director
(734) 354-3227

Carole Rochon
Deputy Finance Director
(734) 354-3207

Mary Anne Truesdell
Accounts Payable Clerk
(734) 354-3260