Michigan Committee on Governmental Accounting and Auditing Statements


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

Advisory Committee

  • 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.
Date Agenda Draft Minutes Approved Minutes
October 17, 2019 Agenda