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| Michigan Committee on Governmental Accounting and Auditing Statements |
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To provide guidance, in the form of manuals,
bulletins and statements, that local units of government may use in complying
with PA 2 of 1968, as amended.
- Prescribe a uniform system of accounting and
report for counties - MCL 21.41(1)
- Prescribe a uniform chart of accounts for all
local units - MCL 141.421(1)
- Prescribe minimum auditing procedures and
standards - MCL 141.427
- Publish standard operating procedures, manuals
and forms for guidance to local units - MCL 141.421(1), MCL 141.440a(1)
- Establish an advisory committee that includes
members from Treasury, local units, and other interested or concerned groups.
- MCL 141.423, MCL 141.440a
- Submit the Uniform Chart of Accounts, when
revised, for a public comment period - MCL 141.423
- Develop manuals, bulletins, and statements
that provide guidance to local units of government and comply with state
statutes.
- Review and revise existing publications to
ensure information is accurate and complies with state statutes.
- Convene sub-committees when necessary and
dissolve when work product has been accepted by the full committee.
- Review and adopt revisions to the Uniform
Chart of Accounts.
- Seek input from others based on areas of
expertise and/or interest utilizing the communication tools available, i.e.
internet.
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