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Numbered Letters

Number

Title

2022

2022-1

Qualifying Statements

2021

2021-6

Accounting for Marijuana Revenues

2021-5

Top-line budget definition - American Rescue Plan Act (ARPA)

2021-4

Compliance for Supplemental Pension Systems under Public Act 202 of 2017

2021-3

American Rescue Plan Act - Revenue and Expenditure Recognition

2021-2

Reporting of Single Employer Retirement Pension or Other Postemployment Benefit (OPEB) Systems

2021-1

Security Reports

2020

2020-4

State Reimbursements for Hazard Pay and Public Safety

2020-3

Financial Reports Filing Standards- Searchable Audits

2020-2

Expedited Prior Approval Borrowing Applications

2020-1

Accounting Treatment for the Extension of Local Income Tax

2019

2019-1

Deadlines for Michigan Local Units of Government

2018

2018-5

Accounting for One-Time State Appropriation to Road and Street Agencies

2018-4

Debt Limit Calculation

2018-3

Recording of Actuarially Determined Contributions (ADC) for Other Postemployment Benefit (OPEB) Systems

2018-2

Accounting for One-Time State Appropriation to Road and Street Agencies

2018-1

Local Government Retirement System Annual Report

2017

2017-1

PA 530

2016

2016-1

Deficit Elimination Plans

2016-2

Auditing Procedures Report

2015

2015-1

Accounting for One-Time State Appropriation for Roads, Streets and Bridges

2015-2

State General Fund Appropriation for Roads, Streets, and Bridges

2014

2013

2013-1

Accounting for county Revenue Sharing and County Incentive Payments

2011

2011-1

This Numbered Letter provides guidance to assist units of local government eligible to receive statutory revenue sharing under Public Act 140 of 1971, the Glenn Steil State Revenue Sharing Act of 1971 (PA 140), in creating both a Citizens' Guide and Performance Dashboard to meet part of the provisions of the Economic Vitality Incentive Program.

2010

2010-1

Clarification of Previous Requirements to Comply Fully with Generally Accepted Accounting Principles including GASB Statement No. 34

2009

2009-1

Unclaimed Property Act
Public Act 29 of 1995

2008

2008-1

MILEAGE--Service of Process

2008-2

Audit Filing Status

2008-4

Filing Requirements for the Audit Report and the Auditing Procedures Report

2005

2005-6

MILEAGE--Service of Process

2005-3

ListServ Subscription

2005-1

Sex Offender Registration Fee Collection

2004

2004-7

Property Tax Levy-County Tax
Collections-Revenue Sharing
Reserve Fund

2004-6

Revised Fee Court Transmittal Form 57 Child Support Bench Warrant Enforcement Fund

2004-4

New Sinking Fund Policy

2004-1

Local Corrections Officers Training Fund--Public Act 124 of 2003

2003

2003-5

Revised Fee Court Transmittal
Forms for Due State of Michigan
Revised Forms 57 and 295 (8/03)

2003-4

Revised Sub-Account Numbers
For Due State of Michigan

2003-3

Register of Deeds Automation Fund Fees--PA 698 of 2002

2003-1

Reporting and Remitting Fees
Changes to Court Transmittal Forms--Revised Form 295 and Form 57 (08/03)

2002

2002-7

New GAO Independence Standards versus AICPA Independence Standards

2002-6

Trailer Coach Park Specific Tax--Distribution to State Treasurer

2002-5

Michigan Transportation Funds Revenue Recognition

2002-3

Due State Account Number Public Act 123-$50 Notice Fee

2002-2

Delinquent Tax Revolving Funds Change per Uniform Chart of Accounts

2001

2001-13

Reporting and Remitting Fees--Reimbursement Under MCL 769.1f--Convicted Drunk Driver Assessment--Due DNR

2001-12

Reporting and Remitting Fees--Reimbursement Under MCL 769.1f--Convicted Drunk Driver Assessment--Due DNR

2001-11

Concealed Pistol Permits--Public Act 381 of 2000

2001-10

UCC Financing Statement Fee--Public Act 348 of 2000

2001-9

Public School Academies--Budget Requirements

2001-8

Due State Account Number--DNR Inspection Fees

2001-7

2000 Census and PA 2 Audits

2001-6

Pension Responsibility Report Card

2001-5

Delinquent Tax Revolving Funds Revisions to Accounting after Public Act 123 of 1999

2001-3

Audit Requirements

2001-2

Budget Requirements

2001-1

Filing Extensions

2000

2000-16

Cooperative Drug Agency Agreement

2000-13

Disbursement of Fines, Costs, and
Reimbursements to Local Units
Documentation of Distribution

2000-12

Revenue Classification
Convicted Drunk Driver Assessment

2000-8

Delinquent Property Tax Foreclosure
Public Act 123 of 1999

2000-7

Enhanced 911 Emergency Services for Wireless Telephone Systems

2000-6

Statewide Construction Code Act
Public Act 245 of 1999-Update

2000-5

Tax-Deductible Contributions

2000-4

Reporting and Remitting
Convicted Drunk Driver Assessment
Revised Form 57 (3-00)

2000-3

Reporting and Remitting
Convicted Drunk Driver Assessment
Revised Form 295 (3-00)

2000-2

Statewide Construction Code Act
Public Act 245 of 1999

2000-1

Public Employee Health Care Funds
Public Act 149 of 1999

1999

1999-5

Drug Forfeiture Funds

1999-4

Drunk Driving Caseflow Assistance

1999-3

Unclaimed Stolen Property Sheriff Sale, Act 54 of 1960

1998

1998-07

Real Estate Transfer Tax Attorney General Opinion

1998-06

Community Mental Health Service Programs

1998-05

Trial Court Accounts

1998-04

County Investment Policy

1998-03

Investments

1998-01

Non-Homestead Mills

1997

1997-08

Elected Officials' Salaries

1997-01

Accrual of State Shared Revenues

1996

1996-07

Public Act 302 of 1996

1996-06

Accounting for Emergency Telephone Service Act Assets, Liabilities, Revenues and Expenditures pursuant to the 911 Service Plan

1996-03

Public Act 146 of 1996

1996-02

Credit Card Transactions

1996-01

Credit Cards, Public Acts 232 and 280 of 1995

1995

1995-03

Accounting Procedures for Storage Tanks Liability Insurance

1995-02

Accounting Numbers for Federal Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA)

1994

1994-20

Procedures for Refund of Excess Payments of SET to the County or State and Annual Reporting

1994-18

Accounting for Bond Refund MDOT Bonds

1994-11

Accounting Treatment for Crime Victim Rights Funding

1994-10

State Education Tax (SET) Local Unit Treasurers Collection and Reporting Procedures

1994-06

Drain Assessments to County-at-Large for Benefit of Highways

1993

1993-04

Issuing Payroll Checks--Fees and Responsibility

1993-01

Amending Special Assessments