Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Learn About Disaster Relief
Numbered Letters
Numbered Letters
| Number | Title |
|---|---|
|
2025 |
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| 2025-2 | Prior Approval Applications |
| 2025-1 | PA 202 of 2017 Experience Study and Actuarial Audit |
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2024 |
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Accounting for State Pension and OPEB Grants |
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Accounting for State Pension Grants |
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2023 |
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Bonded Construction Fund and Sinking Fund Audits |
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2022 |
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Qualifying Statements |
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Accounting for Marijuana Revenues |
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Top-line budget definition - American Rescue Plan Act (ARPA) |
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Compliance for Supplemental Pension Systems under Public Act 202 of 2017 |
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American Rescue Plan Act - Revenue and Expenditure Recognition |
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Reporting of Single Employer Retirement Pension or Other Postemployment Benefit (OPEB) Systems |
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Security Reports |
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State Reimbursements for Hazard Pay and Public Safety |
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Financial Reports Filing Standards- Searchable Audits |
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This numbered letter has been repealed |
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Accounting Treatment for the Extension of Local Income Tax |
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Deadlines for Michigan Local Units of Government |
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Accounting for One-Time State Appropriation to Road and Street Agencies |
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Debt Limit Calculation |
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Recording of Actuarially Determined Contributions (ADC) for Other Postemployment Benefit (OPEB) Systems |
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Accounting for One-Time State Appropriation to Road and Street Agencies |
|
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Local Government Retirement System Annual Report |
|
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PA 530 |
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Deficit Elimination Plans |
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Auditing Procedures Report |
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Accounting for One-Time State Appropriation for Roads, Streets and Bridges |
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State General Fund Appropriation for Roads, Streets, and Bridges |
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Accounting for county Revenue Sharing and County Incentive Payments |
|
| Implementation of GASB Statement No. 54 | |
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Clarification of Previous Requirements to Comply Fully with Generally Accepted Accounting Principles including GASB Statement No. 34 |
|
|
Unclaimed Property Act |
|
|
MILEAGE--Service of Process |
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Audit Filing Status |
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Filing Requirements for the Audit Report and the Auditing Procedures Report |
|
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Funding of Retiree Health Care Obligations |
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Recission of MCGAA Statement No. 7 |
|
| 2005-7 | Definition of Financial Reporting Entity |
|
MILEAGE--Service of Process |
|
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ListServ Subscription |
|
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Sex Offender Registration Fee Collection |
|
|
Property Tax Levy-County Tax |
|
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Revised Fee Court Transmittal Form 57 Child Support Bench Warrant Enforcement Fund |
|
|
Local Corrections Officers Training Fund--Public Act 124 of 2003 |
|
|
Revised Fee Court Transmittal |
|
|
Revised Sub-Account Numbers |
|
|
Register of Deeds Automation Fund Fees--PA 698 of 2002 |
|
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Reporting and Remitting Fees |
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| 2002-8 | Accounting and Reporting Infrastructure Assets Local Water and Sewer Systems and County Drains |
|
New GAO Independence Standards versus AICPA Independence Standards |
|
|
Trailer Coach Park Specific Tax--Distribution to State Treasurer |
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Delinquent Tax Revolving Funds Change per Uniform Chart of Accounts |
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Revenue Recognition of Property Taxes |
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|
Reporting and Remitting Fees--Reimbursement Under MCL 769.1f--Convicted Drunk Driver Assessment--Due DNR |
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Concealed Pistol Permits--Public Act 381 of 2000 |
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Public School Academies--Budget Requirements |
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|
2000 Census and PA 2 Audits |
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Delinquent Tax Revolving Funds Revisions to Accounting after Public Act 123 of 1999 |
|
|
Audit Requirements |
|
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Filing Extensions |
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Public Act 35 of 1994 as amended (MCL 12.206) $150 Forensic Lab Fee, Collection and Accounting |
|
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Enhanced 911 Emergency Services for Wireless Telephone Systems |
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Convicted Drunk Driver Assessment, Remitting Court Collected State Fees and Revised Forms 295 and 57 |
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Statewide Construction Code Act |
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Public Employee Health Care Fund |
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Drug Forfeiture Funds |
|
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Drunk Driving Caseflow Assistance |
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Law Enforcement Agency Sale-Accounting and Deposit of Proceeds |
|
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Real Estate Transfer Tax Act Attorney General Opinion No. 6988 |
|
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Community Mental Health Service Programs |
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Trial Court Accounts |
|
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County Investment Policy |
|
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Billing of Non-Homestead Millage |
|
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Elected Officials' Salaries |
|
|
State Revenue Sharing - Revenue Recognition |
|
|
Public Act 302 of 1996 |
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Accounting for Emergency Telephone Service Act Assets, Liabilities, Revenues and Expenditures pursuant to the 911 Service Plan |
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|
Public Act 146 of 1996 |
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Credit Card Transactions |
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Credit Cards, Public Acts 232 and 280 of 1995 |
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|
Accounting Procedures for Storage Tanks Liability Insurance |
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Accounting Numbers for Federal Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA) |
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Procedures for Refund of Excess Payments of SET to the County or State and Annual Reporting |
|
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Accounting Treatment for Crime Victim Rights Funding |
|
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State Education Tax Collection and Reporting Procedures |
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Drain Assessments to County-at-Large for Benefit of Highways |
|
|
Issuing Payroll Checks--Fees and Responsibility |
|
|
Correcting Special Assessment Rolls |
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