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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.

Michigan Committee on Governmental Accounting and Auditing (MCGAA) Monthly Meeting Information

In accordance with Public Act 228 of 2020, the Michigan Committee on Governmental Accounting and Auditing monthly meetings will be held remotely using Microsoft Teams.  These meetings are being held remotely to mitigate the spread of COVID-19, protect the public health, and provide essential protection to the most vulnerable.

Detailed instructions on how you can join the meeting by link using a desktop, laptop, tablet or mobile phone can be found by viewing the Join the Meeting Now link below. In addition, all meeting information is posted prior to each meeting.


Join the Meeting Now


Date Agenda Draft Minutes Approved Minutes
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   Approved Minutes
October 29, 2020     Approved Minutes
January 26, 2021 Agenda   Approved Minutes
April 29, 2021 Agenda Draft Minutes  
October 14, 2021 Agenda   Approved Minutes
January 13, 2022  Agenda Draft Minutes  
April 22, 2022 Agenda    
 July 21, 2022 Agenda