Michigan Committee on Governmental Accounting and Auditing Statements

• Membership Information
• MCGAA Statements

Mission

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.

Treasury

• 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) Quarterly Meeting Information