School Review and Fiscal Accountability
financing programs to meet the needs of local units of government including: Cities, Villages, Townships, Counties, and various special purpose units.
School Bond Qualification & Loan
the bond process, finance teams, lost bonds and links to other resources.
Reports on the various taxes that the Department of Treasury administers as well as Treasury's annual reports and other revenue and budget reports.
A Revenue Administrative Bulletin (RAB) is a directive issued by the Bureau of Tax Policy. Its purpose is to promote uniform application of tax laws throughout the State by the Bureau of Tax Policy personnel and provide information and guidance to taxpayers.
Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration.
The various Divisions of the Department of Treasury are guided by State statutes, Administrative Rules, Court cases, Revenue Administrative Bureau Bulletins, Property Tax Commission Bulletins and Letter Rulings.
Technical Advice Letter
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Effective Date: June 22, 2026
The NRF was established by Public Act 16 of 2025 (amending Act 51, adding §13c) to provide state‑restricted funding for local street/road, bridge, grade‑separation, and transit projects. For more information about the Neighborhood Road Fund, please go to Michigan Department of Transportation’s Act 51 website or send an email to MDOT-Outreach@Michigan.gov.
Record NRF receipts using Account 556 – State Grants (NRF) for clarity and consistent statewide reporting. Post revenue to the applicable Act 51 street/road special revenue funds (e.g., Major Street, Local Street, County Road fund) to preserve the restricted purpose of NRF monies.
In special revenue funds, the Uniform Chart of Accounts (UCA) does not require activity numbers; however, you may “point off” with project identifiers (e.g., 556.01 “NRF—Local Bridge”) to aid internal cost tracking and grant reporting.
Budget NRF revenues and related expenditures in the governmental fund where activity will occur. Amend the budget as needed if allocations change.
Please note that this update is not yet reflected in the current UCA manual. This change will be included in a future UCA version.
If you have any questions about the account number, please contact our office at 517-335-7469 or email us at LAFD_audits@michigan.gov.