Controller - Tuscola County

Controller/Administrator's Mission Statement

Provide policy alternatives and recommendations to the Board of Commissioners and effectively manage and support the delivery of quality county services to citizens within financial limitations. Strategic and operational goals:
- Maintain balanced budgets
- Continue work to reduce costs
- Preserve long-term financial health and stability
- Protect county revenue sources from legislative change
- Continue to strengthen internal and external communications
- Promote visionary, creative and strategic thinking to achieve objectives

Department Overview

The Controller/Administrator is the chief administrative and financial officer of the county. This individual is appointed by the Board of Commissioners to manage county financial affairs and oversee county operations. Staff provides leadership and management of board initiatives and supervises certain department functions that are under the authority of the Board of Commissioners. The Controller/Administrator position was established in 1986. Primary responsibilities concentrate on financial operations, human resource functions, coordination with professional service companies and administrative support to the Board of Commissioners.

Office staff coordinates the activities of various professionals assisting the county including: auditors, labor attorney, corporate council, bond council, insurance companies, health insurance and retirement advisors and technology professionals. The Controller/Administrator also prepares annual objectives and work program information, committee and board agendas, Freedom of Information Act requests, consent agenda motions and research/recommendations to the Board regarding numerous issues affecting county government. State legislative activities impacting the county are monitored and potential consequences of proposed changes are reviewed with the Board.

County government is a large and complex financial operation involving over 50 individual county funds and a total county budget of approximately $49 million. Under state law the Controller/Administrator manages county finances including: annual operational and capital budget development, monthly financial reports, auditing, on-going financial analysis, accounts payable, general ledger, comprehensive financial reports, payroll processing, grant administration and central purchasing of supplies and materials. Beginning in 2008, the county experienced major recessionary economic and financial problems which required significant expenditure reductions to maintain a balanced budget.

The county has established financial policies that are critical to maintaining a strong financial position which is essential to the long-term fiscal stability of Tuscola County Government. These policies are contained in the identified link.

County financial management is conducted in compliance with the State Uniform Budgeting and Accounting Act along with other relevant financial statutes. The county conducts an annual audit and produces comprehensive annual financial reports and provides other information to achieve complete financial transparency. County transparency reports are required to receive full state revenue sharing payments has been approved every year since the state started this requirement. County financial transparency reports are linked.


1. Citizens Guide to County Finances:
2. County Dashboard
3. Cost Reduction from Service Consolidation

The County has been awarded the Certificate of Excellence in Financial Reporting from the United States and Canada Government Finance Officers Association. This important certification verifies that county officials are effectively managing and reporting financial assets, liabilities and fund balances, revenues, expenditures and all other required financial information.

1099 Recipients:

The Tuscola County Controller's Office and our Worker's Compensation auditor require a Certificate of Insurance and a W-9 to be on file in our office from all 1099 recipients. These forms will also need to be *updated annually* as you continue to provide our county with your services.

County Accomplishments, Issues and Work Programs

County issues, work programs and prior year accomplishments are prepared annually. This information is critical to the delivery of effective service and the success of county management. The process of preparing this information helps county officials to be proactive and progressive in planning and implementing priorities. The links provided are documents explaining county accomplishments, issues and work programs. These are prepared at the start of each year and become agenda items for discussion and resolution at committee and Board meetings. Of course other new items are added and completed items are deleted during the course of the year.

County Accomplishments

County Issues

Work Programs

Human Resources

The Human Resources Staff is responsible for providing the delivery of a full service Human Resource programs to and for the County's existing departments and staff. Human resource related responsibilities include: fringe benefit administration, assistance with recruitment and hiring, background checks, labor relations, employee development and training, grievances and contract negotiations-administration legal compliance and record keeping.

For more information, check the department page

Location and Hours:

8 a.m. - 4:30 p.m. Monday through Friday

Click Here for a list of scheduled holidays.

Staff Members

Controller/Administrator - Michael R. Hoagland
Address: 125 W. Lincoln Street, Suite 500, Caro, MI 48723
Telephone: 989-672-3703
Fax: 989-672-4011
Email: mhoagland@tuscolacounty.org

Chief Accountant - Clayette A. Zechmeister
Address: 125 W. Lincoln Street, Suite 500, Caro, MI 48723
Telephone: 989-672-3710
Fax: 989-672-4011
Email: zclay@tuscolacounty.org

Human Resource Director - Erica Dibble
Address: 125 W. Lincoln Street, Suite 500, Caro, MI 48723
Telephone: 989-672-3705
Fax: 989-672-4011
Email: edibble@tuscolacounty.org

Administrative Assistant - Renee Francisco
Address: 125 W. Lincoln Street, Suite 500, Caro, MI 48723
Telephone: 989-672-3709
Fax: 989-672-4011
Email: renee@tuscolacounty.org

Tuscola County