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.


Unless otherwise noted, all meetings will be held from 10:00am to 12:00pm and will be held at:

Michigan Department of Treasury

430 W Allegan Street

Lansing, Michigan 48922

Date Agenda Draft Minutes Approved Minutes Notices
July 25, 2019 Agenda   Approved Minutes  
October 17, 2019 Agenda   Approved Minutes  
January 16, 2020 Agenda   Approved Minutes  
April 23, 2020 Agenda   Approved Minutes  
July 16, 2020 Agenda   Approve Minutes  
October 29, 2020   Draft Minutes   Notice
January 26, 2021 Agenda     Notice