Local Audit and Finance Division

Numbered Letters

"Numbered Letters" to provide guidance to local governments on accounting, auditing, and financial reporting practices. These letters cover topics such as accounting for state pension and OPEB grants, bonded construction fund audits, and qualifying statements. The division periodically updates these letters and seeks public comments to ensure clarity and relevance.

Visit the Numbered Letters page

Bulletins, Manuals and Forms

A comprehensive collection of resources for local governments, including bulletins for audit guidance, manuals for accounting procedures, and essential forms. These materials cover topics such as audit guides for transportation authorities and county road commissions, uniform reporting formats, accounting procedures, budget manuals, and the Uniform Chart of Accounts. Additionally, the division offers forms like the Auditing Procedures Report and the Annual Local Unit Financial Report (F65) to assist local units in maintaining compliance and ensuring accurate financial reporting.

Visit the Bulletins, Manuals and Forms page

The Fiscally Ready Communities program

The Fiscally Ready Communities program was created to assist communities that want to establish, measure, and maintain policies to increase operational and financial effectiveness and safeguards.

Visit the Fiscally Ready Communities (FRC) program

BLGSS Learning Center

The Bureau of Local Government and School Services (BLGSS) works to provide fair and efficient services, support, and oversight activities for local governments, school districts, state initiatives and other partners, for the long-term fiscal health and stability through training, continuous education, and providing resources on important current topics that impact our communities.

Visit the Bureau of Local Government and School Services (BLGSS) Learning Center

MI Community Financial Dashboard

The MI Community Financial Dashboard is designed to provide you with easy-to-use, visual data regarding your municipality. The MI Community Financial Dashboard is provided by the Michigan Department of Treasury using data collected off the Annual Financial Report (F65) submitted by local units of government.

View the MI Community Financial Dashboard

FOR PUBLIC COMMENT - Numbered Letters 2025-1 and 2025-2

UPCOMING DEADLINE: American Rescue Plan Act (ARPA) Reporting and Compliance  

American Rescue Plan Act (ARPA): Coronavirus Local Fiscal Recovery Fund

Multi-Year Budget Projection Tool