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Numbered Letters Public Comment

To ensure our guidance is relevant, updated with new requirements, and easy to follow, the Community Engagement and Finance Division will update our Numbered Letters and Michigan Committee on Governmental Accounting and Auditing (MCGAA) Statements over the next several years. Old documents will be removed, and the remaining documents will be placed into a consistent format. Our goal is to review approximately 20% of the letters and statements each year until they are finished being updated.

The MCGAA committee has assisted in reviewing the documents. For more manageable review, we have provided the original version, a clean draft of the new version, and a marked-up version below. In addition, in the table below, we have noted whether there are significant changes or not.

The public comment period will end on August 25, 2022, at 5:00 pm. Please e-mail, treaslocalgov@michigan.gov for any comments or questions. After reviewing public comments, the final version will be placed on our website. To view this page or to see other numbered letters visit https://www.michigan.gov/treasury/local/cefd/letters.

Number

Title

Original

New

Track Changes

Significant Changes

1993-01

Amending Special Assessments

1993-01 Original

1993-01 New

1993-01 Mark Up

No

1993-04

Issuing Checks – Fees and Responsibilities

1993-04 Original

1993-04 New

1993-04 Mark Up

No

1993-05

Medical Care Facility Intergovernmental Transfer

1993-05 Original

N/A

N/A

Review for Removal

1994-06

Drain Assessment to County-at-Large

1994-06 Original

1994-06 New

1994-06 Mark Up

No

1994-11

Crime Victim Rights Accounting

1994-11 Original

1994-11 New

1994-11 Mark Up

Updated Account Numbers

1994-20

SET Overpayment to County or State Treasurer

1994-20 Original

1994-20 New

1994-20 Mark Up

No

1995-02

Federal County Road Funds

1995-02 Original

1995-02 New

1995-02 Mark Up

No

1995-03

Accounting Procedures or Storage Tank Lab Insurance

1995-03 Original

1995-03 New

1995-03 Mark Up

No

1995-05

Due to State Accounting Number, Trailer Coach Park Specific Tax

1995-05 Original

N/A

N/A

Review for removal

1995-14

Optional Fiscal Years for Counties

1995-14 Original

1995-14 New

1995-14 Mark Up

No

1995-18

County Fiscal Year County Agencies

1995-18 Original

1995-18 New

1995-18 Mark Up

No

1996-01

Public Acts 232 and 280 of 1995

1996-01 Original

1996-01 New

1996-01 Mark Up

No

1996-02

Credit Card Transaction

1996-02 Original

1996-02 New

1996-02 Mark Up

No

1996-03

Audits

1996-03 Original

1996-03 New

1996-03 Mark Up

No

1996-06

Accounting for Emergency Telephone Service Enabling Act accounts

1996-06 Original

1996-06 New

1996-06 Mark Up

No

1996-07

Friend of the Court Fund (FOC)

1996-07 Original

1996-07 New

1996-07 Mark Up

No

1997-03

Performance Audit

1997-03 Original

N/A

N/A

Review for Removal

1997-04

Performance Audit

1997-04 Original

N/A

N/A

Review for Removal

1997-08

Elected Official Salaries

1997-08 Original

1997-08 New

1997-08 Mark Up

No

MCGAA 2

Accounting and Financial Disclosure of Building Authorities

MCGAA 2 Original

N/A

N/A

Review for Removal

MCGAA 6

Financial Reporting of Deferred Compensation Plans in Michigan

MCGAA 6 Original

N/A

N/A

Review for Removal

MCGAA 8

No-Commitment Debt of Conduit Debt

MCGAA 8 Original

N/A

N/A

Review for Removal

MCGAA 9 now 2001-17

Revenue Recognition of Property Taxes

MCGAA 9 Original

2001-17 New

2001-17 Mark Up

Updated naming to be consistent with other numbered letters