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 |
No |
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1993-04 |
Issuing Checks – Fees and Responsibilities |
No |
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1993-05 |
Medical Care Facility Intergovernmental Transfer |
N/A |
N/A |
Review for Removal |
|
1994-06 |
Drain Assessment to County-at-Large |
No |
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1994-11 |
Crime Victim Rights Accounting |
Updated Account Numbers |
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1994-20 |
SET Overpayment to County or State Treasurer |
No |
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1995-02 |
Federal County Road Funds |
No |
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1995-03 |
Accounting Procedures or Storage Tank Lab Insurance |
No |
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1995-05 |
Due to State Accounting Number, Trailer Coach Park Specific Tax |
N/A |
N/A |
Review for removal |
|
1995-14 |
Optional Fiscal Years for Counties |
No |
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1995-18 |
County Fiscal Year County Agencies |
No |
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1996-01 |
Public Acts 232 and 280 of 1995 |
No |
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1996-02 |
Credit Card Transaction |
No |
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1996-03 |
Audits |
No |
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1996-06 |
Accounting for Emergency Telephone Service Enabling Act accounts |
No |
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1996-07 |
Friend of the Court Fund (FOC) |
No |
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1997-03 |
Performance Audit |
N/A |
N/A |
Review for Removal |
|
1997-04 |
Performance Audit |
N/A |
N/A |
Review for Removal |
|
1997-08 |
Elected Official Salaries |
No |
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MCGAA 2 |
Accounting and Financial Disclosure of Building Authorities |
N/A |
N/A |
Review for Removal |
|
MCGAA 6 |
Financial Reporting of Deferred Compensation Plans in Michigan |
N/A |
N/A |
Review for Removal |
|
MCGAA 8 |
No-Commitment Debt of Conduit Debt |
N/A |
N/A |
Review for Removal |
|
MCGAA 9 now 2001-17 |
Revenue Recognition of Property Taxes |
Updated naming to be consistent with other numbered letters |