To ensure our guidance is relevant, updated with new requirements, and easy to follow, the Local Audit 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 and a clean draft of the new version. In addition, in the table below, we have noted whether there are significant changes or not.
The public comment period will end on January 12, 2024. Please e-mail, lafd_audits@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/lafd/letters.
|
Number |
Title |
Original |
New |
Significant Changes |
|
1993-01 |
Correcting Special Assessment Rolls |
No |
||
|
1994-10 |
State Education Tax Collection and Reporting Procedures |
No |
||
|
1994-18 |
Accounting for Bond Refund MDOT Bonds | N/A |
Removal from website |
|
|
1997-01 |
State Revenue Sharing - Revenue Recognition |
No |
||
|
1998-01 |
Billing of Non-Homestead Millage |
No |
||
|
1998-05 |
Trial Court Accounts |
No |
||
|
1998-06 |
Community Mental Health Services Program |
No |
||
|
1998-07 |
Real Estate Transfer Tax Act Attorney General Opinion No. 6988 |
No |
||
|
1999-03 |
Law Enforcement Agency Sale-Accounting and Deposit of Proceeds |
No |
||
|
1999-04 |
Drunk Driving Caseflow Assistance |
No |
||
|
2000-01 |
Public Employee Health Care Fund |
No |
||
|
2000-02 |
State Contruction Code Act |
2000-02 New |
Combined with Numbered Letter 2000-06 |
|
|
2000-03 |
Convicted Drunk Driver Assessment, Remitting Court Collected State Fees and Revised Forms 295 and 57 |
Combined with Numbered Letters 2000-4 & 2000-12 |
||
|
2000-04 |
Reporting and Remitting Convicted Drunk Driver Assessment Revised Form 57 (3-00) |
Remove from website. Combined with 2000-03 |
||
|
2000-05 |
Tax-Deductible Contributions |
N/A |
Remove from website |
|
|
2000-06 |
Statewide Construction Code Act Public Act 245 of 1999-Update |
N/A |
Remove from website. Combined with 2000-02 |
|
|
2000-07 |
Enhanced 911 Emergency Services for Wireless Telephone Systems |
No |
||
|
2000-08 |
Delinquent Property Tax Foreclosure Public Act 123 of 1999 |
N/A |
Remove from website |
|
|
2000-12 |
Revenue Classification Convicted Drunk Driver Assessment |
N/A |
Remove from website. Combined with 2000-03 |
|
|
2000-13 |
Disbursement of Fines, Costs, and Reimbursements to Local Units Documentation of Distribution |
N/A |
Remove from website |
|
|
2000-15 |
Public Act 35 of 1994 as amended (MCL 12.206) $150 Forensic Lab Fee, Collection and Accounting |
No |
||
|
2000-16 |
Cooperative Drug Agency Agreement |
N/A |
Remove from website |
|
| MCGAA 9 now numbered letter 2001-14 | Revenue Recognition of Property Taxes | MCGAA 9 Original |
2001-14 | No |
| MCGAA 11 | Accounting & Reporting Infrastructure Assets County Road Commission | MCGAA 11 Original |
N/A | Remove from website |
| MCGAA 12 | Accounting & Reporting Infrastructure Assets City and Villages | MCGAA 12 Original |
N/A | Remove from website |
| MCGAA 13 now numbered letter 2006-01 | Recission of MCGAA Statement No. 7 | MCGAA 13 Original |
2006-01 | No |
| MCGAA 14 now numbered letter 2008-05 | Funding of Retiree Health Care Obligations | MCGAA 14 Original |
2008-05 | No |
| MCGAA 15 now numbered letter 2011-02 | Implementation of GASB Statement No. 54 | MCGAA 15 Original |
2011-02 | No |
