1997-3 Performance Audits Pursuant to Public Act 79 of 1997

August 6, 1997

TO:   City and Village Councils

FROM:   Mark A. Hilpert, Director
              Bureau of Local Government Services

SUBJECT:   Performance Audits Pursuant to Public Act 79 of 1997

Public Act 79 of 1997 was passed to amend Public Act 51 of 1951. Section 13 (10) of the Act requires the Department of Treasury to conduct performance audits and make investigations of the disposition of all state funds received for transportation purposes by the cities and villages.

The performance audits are to be conducted in accordance with government auditing standards issued by the United States General Accounting Office. The Department of Treasury must provide notice to the cities and villages of the standards to be used for audits performed under the Act.

The Department of Treasury will use Government Auditing Standards issued by the United States General Accounting Office for the performance audits conducted under this Act for fiscal years ending during 1998.

If you have further questions regarding this issue, please contact the Local Audit and Finance Division at (517) 373-3227 or write our office at Michigan Department of Treasury, Local Audit and Finance Division, P.O. Box 30728, Lansing, Michigan 48909-8228.