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October 20, 2022

October 20, 2022

Michigan Committee on Governmental Auditing and Accounting

October 20, 2022

Meeting Minutes

  1. Call to Order
    1. Chairperson, Cary Vaughn called the meeting to order at 10:01 a.m.
  2. Roll Call
    1. Members Present – 8
      1. Cary Vaughn – Department of Treasury
      2. Rodney Taylor – Department of Treasury
      3. Pauline Bennett – Addison Township
      4. Michelle Watterworth – Plante Moran
      5. Eric Van Dop – Brickley DeLong
      6. Michael Slater – City of Livonia
      7. Rana Emmons – PSLZ
      8. Bill Tucker – Maner Costerisan
  3. Review of Prior Meeting Minutes
    1. A motion was made to approve the July 21, 2022 meeting minutes. The July 21, 2022 meeting minutes were approved by the Committee. 8 Ayes and 0 Nays.
  4. Old Business
    1. None
  5. New Business
    1. Numbered letters
      1. Cary Vaughn let the committee know that 1993-1997 numbered letters are being reviewed and updated and will be released at the end of the month. The updates that are not made yet were reviewed with the Committee and asked for volunteers to review and give their feedback on changes that need to be made.
      2. 1994-10 needs a reviewer.
      3. 1994-18 the Committee questioned if it was relevant anymore.
      4. 1997-01 needs a reviewer but the Committee felt that it wouldn’t be a big project, however, it needs to acknowledge that entities have a 60 day period availability.
      5. MCGAA Statement 4 is being reviewed by Michelle Watterworth and the MGFOA and will required a lot of work to update.
      6. MCGAA Statement 10 needs a reviewer and will require a lot of work.
      7. MCGAA Statement 14 needs a reviewer and should be pretty easy.
      8. MCGAA Statement 15 needs a reviewer.
      9. MCGAA Statement 9 needs a reviewer.
      10. The Committee will get back to Cary Vaughn regarding who will be able to review which ones.
    2. Chart of accounts revisions
      1. Cary Vaughn suggested doing minor revisions to the UCA annually.
      2. Rod Taylor proposed to Cary Vaughn that instead of having a numbered letter to just do an addendum if it’s prior to the annual UCA update and then fold those changes in at the end of the year.
      3. The Committee was on board and liked the idea.
    3. Opioid numbered letter
      1. Michelle Watterworth wondered if there should be an opioid settlement guidance on accruals. Is this an exchange or non-exchange transaction?
    4. F65 integrity check update
      1. Cary Vaughn informed the Committee that this hasn’t been released yet but working on the integrity checks.
      2. The change to require the audit to be filed before the F65 can be filed will be going into production soon.
      3. Bill Tucker was concerned about the timing of the F65 being completed when the audit is submitted closer to the deadline.
    5. Auditing procedures report update
      1. Cary Vaughn informed the Committee that IT is starting the updates to improve to improve the APR. No release date as of yet.
    6. Treasury’s review process update
      1. Cary Vaughn gave an update on the current process to the Committee and that the updates are being worked on.
      2. This won’t be done for a while, possibly next year.
    7. Membership
      1. Cary Vaughn informed the Committee about the 3 vacancies available for the MCGAA Committee.
      2. They need to fill an auditor, county and village position.
  6. Upcoming Meetings
    1. January 12, 2023
    2. April 27, 2023
    3. July 13, 2023
    4. October 26, 2023
  7. Suggested Topics for Next Meeting
    1. Cary Vaughn asked the Committee to send him topics for the next meeting.
    2. Rod Taylor gave the link for the budget forecasting tool for the Committee to use.
  8. Adjournment
    1. The Michigan Committee on Governmental Auditing and Accounting meeting adjourned at 11:04a.m.