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Community Engagement and Finance Reports

Please see the complete list of CEFD Reports below.

Form Number Form Title Form Description Timeframe Due     Who Files it? Filing Method Instructions / Notes Related Statutes
496 Auditing Procedures Report (APR) & Audit This form provides information on whether the local unit is compliant with related laws, regulations, and internal controls. The audit is for financial statement reporting and includes an opinion related to the fair presentation of the information by an independent certified public accountant. Six months after end of fiscal year Counties, Townships, Cities, Villages, Authorities, Libraries, Hospital Finance Online Instructions Public Act 2 of 1968 (Uniform Budgeting and Accounting Act)
NA Corrective Action Plan for Audit (CAP) This report is filed illustrating what the local will do to rectify deficiencies noted in an audit.  Per Request Counties, Townships, Cities, Villages, Authorities, Libraries, Hospital Finance Online    
3965 Annual Financial Report (F65) This form is a representation of annual financial statements for a local unit. It is in a format that the information may be extracted and used by the department. It also serves as information for the federal Census Bureau. Six months after end of fiscal year Counties, Townships, Cities, Villages Online

Instructions

FAQs

Public Act 2 of 1968 (Uniform Budgeting and Accounting Act)
5572

Retirement System Annual Report 

This is the Local Government Retirement System Annual Report form. This form satisfy the local retirement electronic reporting requirement outlined in Public Act 202 of 2017 (MCL 38.2805). Six months after end of fiscal year Counties, Townships, Cities, Villages, Authorities, Libraries, Medical Care Facilities, Road Commissions, Metropolitan Districts, and Electric Utility Systems, etc. that offer a defined benefit pension or health care system Email

Instructions

Public Act 202 of 2017 (The Protecting Local Government Retirement and Benefits Act)

5583

Application for Waiver of Plan Defined Benefit Pension Retirement Systems

This form is a waiver application for local units of government with an underfunded defined benefit pension system. They are in a fillable PDF format to allow for organization and portability between local units and Treasury. These forms satisfy the waiver option requirement outlined in Public Act 202 of 2017 (MCL 38.2806). Within 45 days from the preliminary review of underfunded status notification Counties, Townships, Cities, Villages, Authorities, Libraries, Medical Care Facilities, Road Commissions, Metropolitan Districts, and Electric Utility Systems, etc. that offer a defined benefit pension system Email Waiver Application Criteria

Public Act 202 of 2017 (The Protecting Local Government Retirement and Benefits Act)

5584

Application for Waiver of Plan Defined Benefit Health Care Retirement Systems 

This form is a waiver application for local units of government with an underfunded defined benefit health care system. They are in a fillable PDF format to allow for organization and portability between local units and Treasury. These forms satisfy the waiver option requirement outlined in Public Act 202 of 2017 (MCL 38.2806). Within 45 days from the preliminary review of underfunded status notification Counties, Townships, Cities, Villages, Authorities, Libraries, Medical Care Facilities, Road Commissions, Metropolitan Districts, and Electric Utility Systems, etc. that offer a defined benefit health care system Email Waiver Application Criteria

Public Act 202 of 2017 (The Protecting Local Government Retirement and Benefits Act)

5597

Corrective Action Plan for Plan Defined Benefit Heatlh Care Retirement Systems 

This form is a corrective action plan for local units of government with an underfunded retirement system. They are in a fillable PDF format to allow for organization and portability between local units and Treasury. These forms satisfy the corrective action plan requirement outlined in Public Act 202 of 2017 (MCL  38.2809-38.2810). Within 180 days from the determination of underfunded status notification Counties, Townships, Cities, Villages, Authorities, Libraries, Medical Care Facilities, Road Commissions, Metropolitan Districts, and Electric Utility Systems, etc. that offer a defined benefit health care system Email  

Public Act 202 of 2017 (The Protecting Local Government Retirement and Benefits Act)

5598

Corrective Action Plan for Plan Defined Benefit Pension Retirement Systems

This form is a corrective action plan for local units of government with an underfunded retirement system. They are in a fillable PDF format to allow for organization and portability between local units and Treasury. These forms satisfy the corrective action plan requirement outlined in Public Act 202 of 2017 (MCL  38.2809-38.2810). Within 180 days from the determination of underfunded status notification Counties, Townships, Cities, Villages, Authorities, Libraries, Medical Care Facilities, Road Commissions, Metropolitan Districts, and Electric Utility Systems, etc. that offer a defined benefit pension system Email  

Public Act 202 of 2017 (The Protecting Local Government Retirement and Benefits Act)

5720 Corrective Action Plan Monitoring: Application for Certification of Compliance

This form is a corrective action plan monitoring certification for local units of government with an approved corrective action plan for an underfunded retirement system. They are in a fillable PDF format to allow for organization and portability between local governments  and Treasury. These forms satisfy the corrective action plan monitoring requirement outlined in Public Act 202 of 2017 (MCL  38.2810).

Approximately every 2 years after approval of corrective action plan

Counties, Townships, Cities, Villages, Authorities, Libraries, Medical Care Facilities, Road Commissions, Metropolitan Districts, and Electric Utility Systems, etc. that offer a defined benefit pension system   Email   Public Act 202 of 2017 (The Protecting Local Government Retirement and Benefits Act)
5047 Qualifying Statement (QS) A form required to be submitted annually by a municipality to determine if the municipality complies with the requirements found under Public Act 34 of 2001, Section 303, Subsection 3.  This is required before a municipality can borrow money or issue debt subject to Public Act 34 of 2001.
The municipality is limited to one attempt at a Qualifying Statement Reconsideration, if they're denied or need to change their submitted  information.
Six months after end of fiscal year Counties, Townships, Cities, Villages, School Districts, Intermediate School Disctricts, Community Colleges, Authorities, Libraries, Hospital Finance Online Instructions Public Act 34 of 2001
NA Deficit Elimination Plan (DEP) A financial plan approved by the Legislative Body of the municipality providing acceptable evidence supporting the elimination of a deficit condition. Six months after end of fiscal year Counties, Townships, Cities, Villages, Authorities, Libraries, Hospital Finance Online   Public Act 140 of 1971
NA DEP Enhanced Reporting A report used to assess the municipality monthly if the municipality ended its most recent fiscal year with a General Fund Deficit.  The municipality submits an accounts payable aging report, projected cash flow providing actual numbers for current month and projection for next 11 subsequent months, and a budget to actual report to determine if the municipality is meeting its deficit elimination plan.  This is then compiled into a one-page report summarizing the data submitted, history of the General Fund Surplus/(Deficit) and other comparable data to three other municipalities similar in size and population. Per Request Counties, Townships, Cities, Villages Email   Public Act 140 of 1971
3892 Security Report A form providing information to the municipal security issued as well as other required documents from the issuance to verify the authority to issue and complies with statute.  This form is only required if the municipal security is subject to Public Act 34 of 2001, Revised Municipal Finance Act or the Public Act 470 of 2002, Agency Financing Reporting Act. 15 business days after issuing debt Counties, Townships, Cities, Villages, School Districts, Intermediate School Disctricts, Community Colleges, Authorities, Libraries, Hospital Finance Online (Available to file January 2021) Instructions

Public Act 34 of 2001

 

Public Act 470 of 2002

NA Bonded Construction Fund Audits Audits done by CPA for bond proceeds used for construction projects at school districts. 150 days after project complete School Districts Email   Public Act 451 of 1976
NA Sinking Fund Audits Audits done by CPA for sinking funds used for repairs and maintenance projects at school districts. Between July 1 - Nov 1 School Districts Email   Public Act 451 of 1976
5366 Application for State Treasurer's Approval to Issue Pension or Other Post-Employment Benefits (OPEB) Long-Term Securities An application required to be submitted by a municipality looking to borrow money or issue debt for the purpose of funding the municipality’s unfunded accrued pension or OPEB liability. Prior to issuing debt Counties, Townships, Cities, Villages Email Instructions Public Act 34 of 2001
1435 Application for State Treasurer's Approval to Issue Short-Term Securities (STPA) An application required to be submitted by a municipality looking to borrow money or issue debt that will be paid back in one year or less.  This form is required if the municipality is denied on the most recently filed Qualifying Statement. Prior to issuing debt Counties, Townships, Cities, Villages, School Districts, Intermediate School Disctricts, Community Colleges, Authorities, Libraries, Hospital Finance Online Instructions Public Act 34 of 2001
1428 Application for State Treasurer's Approval to Issue Long-Term Securities (LTPA) An application required to be submitted by a municipality looking to borrow money or issue debt that will mature greater than one year.  This form is required if the municipality is denied on the most recently filed Qualifying Statement. Prior to issuing debt Counties, Townships, Cities, Villages, School Districts, Intermediate School Disctricts, Community Colleges, Authorities, Libraries, Hospital Finance Online Instructions Public Act 34 of 2001
1432 Application for Exemption A form requesting permission from Treasury to either issue a bond without a rating for an amount greater than $5 million, if refunding a bond which will result in a net present loss or issue a bond where the Discount rate exceeds 10%. Prior to issuing debt Counties, Townships, Cities, Villages, School Districts, Intermediate School Disctricts, Community Colleges, Authorities, Libraries, Hospital Finance Online Instructions Public Act 34 of 2001