Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Be aware! Scam text messages are circulating, falsely claiming to be from the Michigan Department of Treasury. These fraudulent messages attempt to deceive you into providing or updating your bank account information. Treasury will never text you for sensitive data. If you receive such a message, do not respond, click any links, or share any information. Delete it immediately.
| Number | Title |
|---|---|
|
2025 |
|
| 2025-2 | Prior Approval Applications |
| 2025-1 | PA 202 of 2017 Experience Study and Actuarial Audit |
|
2024 |
|
|
Accounting for State Pension and OPEB Grants |
|
|
Accounting for State Pension Grants |
|
|
2023 |
|
|
Bonded Construction Fund and Sinking Fund Audits |
|
|
2022 |
|
|
Qualifying Statements |
|
|
Accounting for Marijuana Revenues |
|
|
Top-line budget definition - American Rescue Plan Act (ARPA) |
|
|
Compliance for Supplemental Pension Systems under Public Act 202 of 2017 |
|
|
American Rescue Plan Act - Revenue and Expenditure Recognition |
|
|
Reporting of Single Employer Retirement Pension or Other Postemployment Benefit (OPEB) Systems |
|
|
Security Reports |
|
|
State Reimbursements for Hazard Pay and Public Safety |
|
|
Financial Reports Filing Standards- Searchable Audits |
|
|
This numbered letter has been repealed |
|
|
Accounting Treatment for the Extension of Local Income Tax |
|
|
Deadlines for Michigan Local Units of Government |
|
|
Accounting for One-Time State Appropriation to Road and Street Agencies |
|
|
Debt Limit Calculation |
|
|
Recording of Actuarially Determined Contributions (ADC) for Other Postemployment Benefit (OPEB) Systems |
|
|
Accounting for One-Time State Appropriation to Road and Street Agencies |
|
|
Local Government Retirement System Annual Report |
|
|
PA 530 |
|
|
Deficit Elimination Plans |
|
|
Auditing Procedures Report |
|
|
Accounting for One-Time State Appropriation for Roads, Streets and Bridges |
|
|
State General Fund Appropriation for Roads, Streets, and Bridges |
|
|
|
|
|
Accounting for county Revenue Sharing and County Incentive Payments |
|
| Implementation of GASB Statement No. 54 | |
|
Clarification of Previous Requirements to Comply Fully with Generally Accepted Accounting Principles including GASB Statement No. 34 |
|
|
Unclaimed Property Act |
|
|
MILEAGE--Service of Process |
|
|
Audit Filing Status |
|
|
Filing Requirements for the Audit Report and the Auditing Procedures Report |
|
|
Funding of Retiree Health Care Obligations |
|
|
Recission of MCGAA Statement No. 7 |
|
| 2005-7 | Definition of Financial Reporting Entity |
|
MILEAGE--Service of Process |
|
|
ListServ Subscription |
|
|
Sex Offender Registration Fee Collection |
|
|
Property Tax Levy-County Tax |
|
|
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 |
|
|
Reporting and Remitting Fees |
|
| 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 |
|
|
Delinquent Tax Revolving Funds Change per Uniform Chart of Accounts |
|
|
Revenue Recognition of Property Taxes |
|
|
Reporting and Remitting Fees--Reimbursement Under MCL 769.1f--Convicted Drunk Driver Assessment--Due DNR |
|
|
Concealed Pistol Permits--Public Act 381 of 2000 |
|
|
Public School Academies--Budget Requirements |
|
|
2000 Census and PA 2 Audits |
|
|
Delinquent Tax Revolving Funds Revisions to Accounting after Public Act 123 of 1999 |
|
|
Audit Requirements |
|
|
Filing Extensions |
|
|
Public Act 35 of 1994 as amended (MCL 12.206) $150 Forensic Lab Fee, Collection and Accounting |
|
|
Enhanced 911 Emergency Services for Wireless Telephone Systems |
|
|
Convicted Drunk Driver Assessment, Remitting Court Collected State Fees and Revised Forms 295 and 57 |
|
|
Statewide Construction Code Act |
|
|
Public Employee Health Care Fund |
|
|
Drug Forfeiture Funds |
|
|
Drunk Driving Caseflow Assistance |
|
|
Law Enforcement Agency Sale-Accounting and Deposit of Proceeds |
|
|
Real Estate Transfer Tax Act Attorney General Opinion No. 6988 |
|
|
Community Mental Health Service Programs |
|
|
Trial Court Accounts |
|
|
County Investment Policy |
|
|
Billing of Non-Homestead Millage |
|
|
Elected Officials' Salaries |
|
|
State Revenue Sharing - Revenue Recognition |
|
|
Public Act 302 of 1996 |
|
|
Accounting for Emergency Telephone Service Act Assets, Liabilities, Revenues and Expenditures pursuant to the 911 Service Plan |
|
|
Public Act 146 of 1996 |
|
|
Credit Card Transactions |
|
|
Credit Cards, Public Acts 232 and 280 of 1995 |
|
|
Accounting Procedures for Storage Tanks Liability Insurance |
|
|
Accounting Numbers for Federal Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA) |
|
|
Procedures for Refund of Excess Payments of SET to the County or State and Annual Reporting |
|
|
Accounting Treatment for Crime Victim Rights Funding |
|
|
State Education Tax Collection and Reporting Procedures |
|
|
Drain Assessments to County-at-Large for Benefit of Highways |
|
|
Issuing Payroll Checks--Fees and Responsibility |
|
|
Correcting Special Assessment Rolls |
|
