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July 13, 2023

July 13, 2023

Michigan Committee on Governmental Auditing and Accounting

July 13, 2023

Meeting Minutes

  1. Call to Order
    1. Cary Vaughn called the meeting to order at 10:02 a.m.
  2. Roll Call
    1. Members Present – 5
      1. Cary Vaughn – Department of Treasury
      2. Michelle Watterworth – Plante Moran
      3. Eric Van Dop – Brickley DeLong
      4. Michael Slater – City of Livonia
      5. Rana Emmons – PSLZ
  3. Review of Prior Meeting Minutes
    1. A motion was made to approve the April 27, 2023 meeting minutes. The April 27, 2023 meeting minutes were approved by the Committee. 5 Ayes and 0 Nays.
  4. Old Business
    1. None
  5. New Business
    1. XBRL Status Update
      1. Cary Vaughn updated the MCGAA committee. Rana Emmons and Eric Van Dop are on the XBRL committee. Treasury is in the process internally with a contracted group and drafting a document of what was found and some of the conclusions. The hope is that the draft for the committee will be ready for review in August.
    2. Budget Manual Status Update
      1. Cary Vaughn updated the MCGAA committee. Treasury reformatted the manual and added information to help make it clearer and more concise. A glossary was added as well. The committee is set to review the new budget manual prior to it being issued as an exposure draft.
    3. Road Manual Status Update
      1. Cary Vaughn informed the Committee that the road manual was updated about a year ago. Treasury is now working on a second version. MDOT and the Road Commissions will need to be involved.
    4. Uniform Reporting Manual
      1. Cary Vaughn raised the following question from the audit team to get the committee’s input: “Could we propose a uniform way to report deficiencies?” The committee was asked to email Cary their responses.
    5. Uniform Chart of Accounts
      1. Cary Vaughn informed the committee that Treasury’s goal is to do smaller revisions every year on the Uniform Chart of Accounts as well as formatting issues that need to be fixed. A new version will be out by the end of the year, but it won’t be anything major. Rana Emmons wanted requested it to be sent out in January instead of December.
    6. Delinquent Tax Revolving Fund Accounting Status Update
      1. Cary Vaughn updated the committee to let them know that there are a couple of numbered letters out to be revised. Mary Mitchell from Emmett County is heading up a group to work on a uniform way of handling this in the future and get it refreshed. Treasury will be working on this as well.
    7. Technical Support
      1. Cary Vaughn raised the following question from the audit team and requested that they email their responses to him: “Are there any technical support or information that would be beneficial to local governments that Treasury should be doing?”
    8. New Members
      1. Cary Vaughn informed the committee that there should be 4 new MCGAA members by the next meeting.
    9. Suggested Topics for Next Meeting
      1. Cary Vaughn asked the committee if they have topics to talk about for the next meeting to email him their suggestions.
    10. Future Projects
      1. Cary Vaughn informed the committee that the transit manual needs to be revised and also asked that if the committee has any other suggestions for future projects to please email him.
    11. Committee Questions/Comments
      1. Michelle Watterworth asked when the new APR would be released. Cary Vaughn explained that it will be folded into Elites 2.0. It’s slated to start by the end of the this year into next year with the implementation into Elites 2.0.
  6. Adjournment
    1. 10:38AM