State Budget Office of Michigan

the michigan state budget office (sbo) is responsible for coordinating all aspects of the state budget, including development of the executive budget recommendation, presentation of the budget to the legislature, negotiation of the enacted budget with the legislature, implementation of the budget after enactment, monitoring the budget to ensure continued fiscal balance, and other budgetary analysis functions. sbo also houses the office of financial management (ofm), statewide integrated governmental management applications (sigma) operations and support, office of internal audit services (oias), and center for educational performance and information (cepi).