1997-4 Performance Audits Pursuant to Public Act 79 of 1997

August 6, 1997

TO:   County Board of Road Commissioners and County Board of Commissioners

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 12 (22) 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 county road commissions, county board of commissioners and other county governmental agency acting as county road agency.

The performance audits are to be conducted in accordance with governmental auditing standards issued by the United States General Accounting Office. The Department of Treasury must provide 6 months notice to the county road commissions, county boards of commissioners and other county governmental agency acting as county road agency, 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 county 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 their office at Michigan Department of Treasury, Local Audit and Finance Division, P.O. Box 30728, Lansing, Michigan 48909-8228.