Deficit Report to Legislature - Glenn Steil State Revenue Sharing Act of 1971, Public Act 140 of 1971, Section
Deficit Report to Legislature - Glenn Steil State Revenue Sharing Act of 1971, Public Act 140 of 1971, Section 21
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Type County Unit Name Due Date Township Alcona Curtis Township 9/30/2026 Township Alcona Mitchell Township 9/30/2026 City Alcona City of Harrisville 9/30/2026 Authority Alcona Harrisville City Harbor Commission 6/30/2026 Authority Alcona Alcona Park (Curtis Township) 6/30/2026 Authority Alcona Harrisville City Water & Sewer Funds 6/30/2026 Library Alcona Curtis Township Library 6/30/2026 Authority Alger Munising City Housing Commission 6/30/2026 Authority Allegan Hopkins Area Fire Control Board 9/30/2026 Library Allegan Dorr Township Library 9/30/2026 Township Alpena Maple Ridge Township 9/30/2026 Authority Alpena Alpena City Housing Commission 6/30/2026 Township Antrim Star Township 9/30/2026 Authority Antrim Township Ambulance Authority 9/30/2026 Authority Antrim Bellaire District Fire Authority 9/30/2026 Authority Antrim Elk Rapids Village Housing Commission 3/31/2026 County Arenac Arenac County 6/30/2026 Township Arenac Moffatt Township 9/30/2026 Village Arenac Village of Twining 8/31/2026 Authority Arenac Sims-Whitney Utilities Authority 12/31/2025 Authority Arenac Sterling Area Fire Board 6/30/2026 Authority Arenac Twining-Mason-Turner Fire Department 9/30/2026 Authority Arenac Arenac Heritage Route Authority 6/30/2026 County Baraga Baraga County 3/31/2026 Township Baraga Covington Township 12/31/2025 Authority Barry Castleton, Maple Grove and Nashville EMS Department 9/30/2026 Township Bay Gibson Township 9/30/2026 Authority Bay Bay Area Storm Water Authority 6/30/2026 Township Benzie Blaine Township 9/30/2026 Township Benzie Colfax Township 9/30/2026 Township Berrien Lincoln Charter Township 9/30/2026 City Berrien City of Buchanan 12/31/2025 Authority Berrien Benton Township Housing Commission 3/31/2026 Authority Berrien Buchanan City Dial-A-Ride 3/31/2026 Authority Berrien Watervliet Joint Fire Board 9/30/2026 Authority Berrien Benton Harbor City Housing Commisssion 3/31/2026 Authority Berrien Southwest Michigan Regional Airport Authority 12/31/2025 Authority Berrien Niles City Housing Commission 6/30/2026 Township Branch Batavia Township 9/30/2026 Township Branch Gilead Township 9/30/2026 Township Branch Noble Township 9/30/2026 Township Branch Quincy Township 9/30/2026 Township Branch Union Township 9/30/2026 Authority Branch Coldwater City Housing Commission 9/30/2026 Authority Branch Bronson City Housing Commission 12/31/2025 Authority Branch Quincy Fire Association 9/30/2026 Library Branch Branch District Library 6/30/2026 Township Calhoun Albion Township 9/30/2026 Authority Calhoun Battle Creek City Housing Commission 3/31/2026 Authority Calhoun Albion City Housing Commission 3/31/2026 County Cass Cass County 3/31/2026 Village Cass Village of Vandalia 8/31/2026 Authority Cass Dowagiac Housing Commission 3/31/2026 Township Charlevoix Bay Township 9/30/2026 Township Cheboygan Burt Township 9/30/2026 Township Cheboygan Ellis Township 9/30/2026 Township Cheboygan Inverness Township 9/30/2026 Township Cheboygan Nunda Township 9/30/2026 Township Cheboygan Walker Township 9/30/2026 Township Cheboygan Waverly Township 9/30/2026 Village Cheboygan Village of Wolverine 8/31/2026 Authority Cheboygan Cheboygan City Housing Commission 9/30/2026 Library Cheboygan Wolverine Community Library 12/31/2025 Township Chippewa Bay Mills Township 9/30/2026 Township Chippewa Chippewa Township 9/30/2026 Township Chippewa Drummond Island Township 9/30/2026 Township Chippewa Raber Township 9/30/2026 Authority Chippewa Chippewa County Health Department 6/30/2026 Authority Clinton Bath Charter Township Housing Commission 6/30/2026 Library Clinton Ovid Public Library 12/31/2025 Township Crawford Grayling Charter Township 9/30/2026 Authority Crawford Grayling Housing Commission 9/30/2026 County Delta Delta County 3/31/2026 Township Delta Baldwin Township 9/30/2026 Township Delta Bark River Township 9/30/2026 Township Delta Garden Township 9/30/2026 Township Dickinson Norway Township 9/30/2026 Township Dickinson Waucedah Township 9/30/2026 Authority Dickinson North Alert EMS Ambulance Authority 6/30/2026 Township Eaton Vermontville Township 9/30/2026 Authority Eaton Potterville City Housing Commission 3/31/2026 Library Eaton Mulliken District Library 9/30/2026 Authority Emmet Littlefield-Alanson Management Authority 6/30/2026 Village Genesee Village of Gaines 9/30/2026 Authority Genesee Flint City Downtown Development Authority 12/31/2025 Authority Genesee Clio Area Fire Authority 9/30/2026 Authority Genesee Flint City Housing Commission 12/31/2025 Library Genesee Clio Area Library 12/31/2025 Township Gogebic Bessemer Township 9/30/2026 Township Gogebic Ironwood Charter Township 6/30/2026 Township Gogebic Marenisco Township 9/30/2026 City Gogebic City of Wakefield 12/31/2025 Authority Gogebic Gogebic Range Water Authority 12/31/2025 Authority Grand Traverse Northern Lakes Community Mental Health Authority 3/31/2026 Township Gratiot Newark Township 9/30/2026 Township Gratiot New Haven Township 9/30/2026 Township Gratiot Seville Township 9/30/2026 Township Gratiot Washington Township 9/30/2026 Township Hillsdale Allen Township 9/30/2026 Township Hillsdale Jefferson Township 9/30/2026 Township Hillsdale Litchfield Township 9/30/2026 Township Hillsdale Moscow Township 9/30/2026 Township Hillsdale Pittsford Township 9/30/2026 Township Hillsdale Reading Township 9/30/2026 Township Hillsdale Wheatland Township 9/30/2026 Library Hillsdale Jonesville District Library 6/30/2026 Library Hillsdale Reading Community Library 12/31/2025 County Houghton Houghton County 3/31/2026 Township Houghton Hancock Township 9/30/2026 Township Houghton Schoolcraft Township 9/30/2026 Village Houghton Village of Lake Linden 12/31/2025 Authority Houghton North Houghton County Water & Sewage Authority 6/30/2026 Authority Houghton Lake Linden Village Housing Commission 6/30/2026 Township Huron Rubicon Township 9/30/2026 Authority Huron Eastern Huron Ambulance Service Association 6/30/2026 Authority Huron Sebewaing Harbor Commission 9/30/2026 Township Ingham Bunker Hill Township 9/30/2026 Township Ingham Ingham Township 12/31/2025 Village Ingham Village of Dansville 8/31/2026 Authority Ingham Lansing Housing Commission 12/31/2025 Authority Ingham Ingham County Housing Commission 3/31/2026 Township Ionia North Plains Township 9/30/2026 Township Ionia Orleans Township 9/30/2026 Authority Ionia Saranac Village Housing Commission 9/30/2026 Authority Ionia Ionia City Housing Commission 3/31/2026 Township Iosco Alabaster Township 9/30/2026 Township Iosco Reno Township 9/30/2026 Township Iosco Sherman Township 9/30/2026 Authority Iosco AuSable Valley Community Mental Health Services 3/31/2026 Authority Iosco East Tawas Housing Commission 6/30/2026 Township Iron Hematite Township 9/30/2026 Village Iron Village of Alpha 3/31/2026 Authority Iron Stambaugh Cemetery Association 6/30/2026 Authority Iron Iron River City Housing Commission 12/31/2025 Authority Iron West Iron County Fire Board 9/30/2026 Authority Iron Iron County Housing Commission 3/31/2026 Township Isabella Lincoln Township 9/30/2026 Township Isabella Vernon Township 9/30/2026 Authority Isabella Mt Pleasant City Housing Commission 9/30/2026 Authority Jackson Springport/Clarence Regional Fire Board 8/31/2026 Authority Jackson Jackson City Housing Commission 9/30/2026 Authority Jackson Wolf Lake Sewer Common Fund 6/30/2026 Library Kalamazoo Richland Community Library 3/31/2026 County Kalkaska Kalkaska County 6/30/2026 Township Kent Tyrone Township 9/30/2026 Authority Kent Grand Rapids Downtown Development Authority 12/31/2025 Authority Kent Grand Rapids City Brownfield Redevelopment Authority 12/31/2025 Authority Kent Area Community Service Employment/Training Council 12/31/2025 Authority Kent Grand Rapids City Housing Commission 12/31/2025 Authority Kent Grand Valley Regional Biosolids Authority 12/31/2025 County Keweenaw Keweenaw County 6/30/2026 Township Keweenaw Grant Township 9/30/2026 Village Keweenaw Village of Ahmeek 8/31/2026 Township Lake Chase Township 9/30/2026 Authority Lapeer Lapeer County Community Mental Health Board 3/31/2026 Township Leelanau Cleveland Township 9/30/2026 Authority Lenawee Lenawee Transportation Corporation 3/31/2026 Library Lenawee Hudson Carnegie District Library 3/31/2026 Township Luce Lakefield Township 12/31/2025 Township Macomb Lenox Charter Township 6/30/2026 Authority Macomb Washington & Bruce Townships Senior Transportaton Thru Advance Reservation 9/30/2026 Authority Macomb Clinton Township Housing Commission 9/30/2026 Authority Macomb Sterling Heights City Housing Commission 3/31/2026 Authority Macomb Eastpointe City Housing Commission 12/31/2025 Authority Macomb Mt Clemens City Housing Commission 12/31/2025 Authority Macomb St Clair Shores City Housing Commission 6/30/2026 Township Manistee Norman Township 12/31/2025 Village Manistee Village of Bear Lake 8/31/2026 Township Marquette Michigamme Township 9/30/2026 Township Marquette Turin Township 9/30/2026 Township Marquette Wells Township 9/30/2026 Authority Marquette Skandia/West Branch Joint Operations Board 9/30/2026 Authority Marquette Negaunee City Housing Commission 6/30/2026 Township Mason Eden Township 9/30/2026 Township Mason Meade Township 9/30/2026 Village Mason Village of Fountain 12/31/2025 Village Mason Village of Free Soil 8/31/2026 Township Mecosta Chippewa Township 9/30/2026 Township Mecosta Millbrook Township 9/30/2026 City Mecosta City of Big Rapids 12/31/2025 Authority Mecosta Chippewa Martiny Fire Department 9/30/2026 Authority Mecosta Millbrook-Rolland Townships Fire Department 9/30/2026 Township Menominee Cedarville Township 9/30/2026 Township Menominee Daggett Township 9/30/2026 Township Menominee Holmes Township 9/30/2026 Township Menominee Mellen Township 9/30/2026 Township Menominee Menominee Township 9/30/2026 Township Menominee Meyer Township 9/30/2026 Township Menominee Nadeau Township 9/30/2026 Township Menominee Spalding Township 9/30/2026 Village Menominee Village of Carney 12/31/2025 Authority Menominee Carney-Nadeau Water & Sewer Authority 12/31/2025 Authority Menominee Pinecrest Medical Care Facility 6/30/2026 Township Midland Larkin Charter Township 6/30/2026 Township Midland Lee Township 9/30/2026 Township Midland Warren Township 9/30/2026 City Midland City of Midland 12/31/2025 Township Missaukee Enterprise Township 9/30/2026 Township Monroe Frenchtown Charter Township 6/30/2026 Authority Monroe Monroe County Building Authority 6/30/2026 Authority Monroe Monroe Housing Commission 3/31/2026 Township Montcalm Belvidere Township 9/30/2026 Township Montcalm Richland Township 9/30/2026 Authority Montcalm Greenville City Housing Commission 12/31/2025 Authority Montcalm Community Fire Association 10/31/2025 Township Montmorency Briley Township 9/30/2026 Township Muskegon Fruitland Township 9/30/2026 Authority Muskegon Muskegon Heights City Housing Commission 9/30/2026 Authority Muskegon Muskegon Housing Commission 3/31/2026 Township Newaygo Big Prairie Township 9/30/2026 Township Newaygo Bridgeton Township 9/30/2026 Township Newaygo Monroe Township 9/30/2026 Authority Newaygo Big Prairie-Everett Cemetery 9/30/2026 Library Newaygo Fremont Area District Library 6/30/2026 Township Oakland Rose Township 12/31/2025 Township Oakland Royal Oak Charter Township 6/30/2026 City Oakland City of Southfield 12/31/2025 Village Oakland Village of Holly 12/31/2025 Village Oakland Village of Leonard 8/31/2026 Village Oakland Village of Wolverine Lake 12/31/2025 Authority Oakland Pontiac City Housing Commission 9/30/2026 Authority Oakland Southeastern Oakland County Resource Recovery Authority 12/31/2025 Authority Oakland Paint Creek Trailways Commission 6/30/2026 Authority Oakland Orion Community Cable Communications Commission 6/30/2026 Authority Oakland Royal Oak Township Housing Commission 9/30/2026 Authority Oakland Ferndale City Housing Commission 6/30/2026 Library Oakland Farmington Community Library 12/31/2025 Library Oakland Addison Township Public Library 6/30/2026 Library Oakland Holly Township Library 12/31/2025 Township Oceana Crystal Township 9/30/2026 Township Oceana Otto Township 9/30/2026 Authority Oceana Hesperia Area Fire Authority 9/30/2026 Township Ogemaw Cumming Township 9/30/2026 Township Ogemaw Foster Township 9/30/2026 Authority Ogemaw Rose City Area Fire Board 6/30/2026 County Ontonagon Ontonagon County Road Commission 3/31/2026 Township Ontonagon Carp Lake Township 9/30/2026 Township Ontonagon Greenland Township 9/30/2026 Township Ontonagon Stannard Township 9/30/2026 Authority Ontonagon Ontonagon County Public Transit Fund 3/31/2026 Village Osceola Village of Hersey 6/30/2026 Authority Osceola Reed City Housing Commission 12/31/2025 Authority Otsego Northeast Michigan Council of Governments 3/31/2026 County Roscommon Roscommon County 6/30/2026 Township Saginaw Marion Township 9/30/2026 Township Saginaw St Charles Township 12/31/2025 Township Saginaw Taymouth Township 12/31/2025 Authority Saginaw Saginaw City Housing Commission 12/31/2025 Authority Saginaw Tri-Township Fire Dist/Swan Creek/St Charles/Brant Township 6/30/2026 Library Saginaw Merrill District Library 6/30/2026 Township St. Clair Clay Township 12/31/2025 Township St. Clair Kenockee Township 9/30/2026 Township St. Clair Port Huron Charter Township 6/30/2026 Authority St. Clair St Clair City Housing Commission 12/31/2025 Authority St. Clair Algonac City Housing Commission 12/31/2025 Authority St. Clair Port Huron City Housing Commission 12/31/2025 Township St. Joseph Lockport Township 12/31/2025 Township St. Joseph Sturgis Township 9/30/2026 Village St. Joseph Village of Burr Oak 9/30/2026 Authority St. Joseph Tri-Township Fire Association/Sherman/Sturgis/Fawn River 9/30/2026 Authority St. Joseph Sturgis City Housing Commission 3/31/2026 Authority St. Joseph Colon Community Fire and Rescue Department 9/30/2026 Village Sanilac Village of Deckerville 9/30/2026 Authority Sanilac Sanilac Transportation Corporation 3/31/2026 Township Shiawassee Middlebury Township 9/30/2026 Township Shiawassee Owosso Charter Township 9/30/2026 Township Shiawassee Venice Township 9/30/2026 Township Shiawassee Vernon Township 9/30/2026 Village Shiawassee Village of Lennon 12/31/2025 Village Shiawassee Village of New Lothrop 8/31/2026 Township Tuscola Juniata Township 9/30/2026 Authority Tuscola Caro Transit Authority 3/31/2026 Township Van Buren Arlington Township 9/30/2026 City Van Buren City of Bangor 12/31/2025 Village Van Buren Village of Lawrence 8/31/2026 Authority Van Buren Paw Paw Village Housing Commission Authority 6/30/2026 Township Washtenaw Manchester Township 12/31/2025 Authority Washtenaw Dexter Area Fire Department 6/30/2026 Authority Washtenaw Ypsilanti City Housing Commission 6/30/2026 Library Washtenaw Manchester District Library 11/30/2025 City Wayne City of Highland Park 12/31/2025 City Wayne City of Inkster 12/31/2025 Authority Wayne Downriver Community Conference Authority 3/31/2026 Authority Wayne Detroit/Wayne County Port Authority 3/31/2026 Authority Wayne Downriver Mutual Aid (DMAid) 3/31/2026 Authority Wayne Inkster City Housing Commission 6/30/2026 Authority Wayne Romulus City Housing Commission 6/30/2026 Authority Wayne Rockwood City Housing Commission 9/30/2026 Authority Wayne Lincoln Park City Housing Commission 9/30/2026 Authority Wayne Westland City Housing Commission 12/31/2025 Authority Wayne River Rouge City Housing Commission 12/31/2025 Authority Wayne Highland Park Housing Commission 3/31/2026 Authority Delta U.P. State Fair Authority 6/30/2026 Authority Kent Lowell Area Recreation Authority 12/31/2025 Authority Allegan Match-E-Be-Nash-She-Wish Local Revenue Sharing Board 3/31/2026 Authority Van Buren Lake Area Sewer Authority 12/31/2025 Authority Emmet Paradise Lake Improvement Board 3/31/2026 Authority Luce Luce County Ambulance Service 6/30/2026 Authority Ingham Mid-Michigan Water Authority 6/30/2026 Authority Ingham Timberland Drain Drainage District 6/30/2026 Authority Iosco B.R.W. Fire Board 6/30/2026 Authority Luce Tahquamenon Area Recreation Authority 12/31/2025 City Washtenaw City of Dexter 12/31/2025 Authority Otsego Northern Michigan Regional Entity 3/31/2026 Authority St. Clair Region 10 3/31/2026 Authority Kalkaska Manistee Lake Improvement Board 9/30/2026 Authority Muskegon Lakeshore Regional Entity 3/31/2026 Authority Macomb South Macomb Oakland Regional Services Authority 12/31/2025 Library Lenawee Stair District Library 12/31/2025 Authority Oakland Charter Township of Royal Oak Downtown Development Authority 6/30/2026 Authority Kalamazoo Southwest Michigan Building Authority 6/30/2026 Authority Hillsdale Michigan Works! Southeast 12/31/2025 Authority Charlevoix Beaver Island Emergency Services Authority 9/30/2026 Authority Manistee Two Lake Collaborative Sewer Authority 6/30/2026 Authority Alcona Cedar Lake Improvement Board 6/30/2026 Authority Bay Northern Bay Ambulance 9/30/2026 Authority Arenac Arenac Opportunities Inc 3/31/2026 Authority Washtenaw Washtenaw Regional Resource Management Authority 6/30/2026 Authority Antrim South Torch Lake Fire & Rescue Department 12/31/2025 Authority Tuscola ACW Ambulance 9/30/2026 Authority Clare Lake Thirteen Lake Improvement Special Assessment District 12/31/2025 Authority Mackinac Straits Area Fire Authority 6/30/2026 Authority Van Buren Scott Lake Drain Drainage District 3/31/2026 Authority Livingston Marion and Genoa Drain Drainage District 6/30/2026 Authority Montmorency Hiawatha Lakes-Lake Level Special Assessment District 6/30/2026 Authority St. Clair Harsens Island Transportation Authority 6/30/2026 Authority Saginaw East Michigan Council of Governments 3/31/2026 Authority Berrien Greater Berrien Springs Recreational Authority 12/31/2025 -
Type County Unit Name Due Date Township Alcona Curtis Township 9/30/2026 Township Alcona Mitchell Township 9/30/2026 City Alcona City of Harrisville 9/30/2026 Township Alger Mathias Township 9/30/2026 Township Alger Rock River Township 9/30/2026 Township Antrim Helena Township 12/31/2025 Township Antrim Star Township 9/30/2026 County Arenac Arenac County 6/30/2026 Township Arenac Au Gres Township 9/30/2026 Township Arenac Lincoln Township 9/30/2026 Township Arenac Moffatt Township 9/30/2026 Township Arenac Standish Township 9/30/2026 Township Arenac Whitney Township 9/30/2026 Village Arenac Village of Twining 8/31/2026 County Baraga Baraga County 3/31/2026 Township Baraga Covington Township 12/31/2025 Township Barry Carlton Township 12/31/2025 Township Bay Beaver Township 9/30/2026 Township Bay Gibson Township 9/30/2026 City Bay City of Essexville 12/31/2025 Township Benzie Blaine Township 9/30/2026 Township Benzie Colfax Township 9/30/2026 City Benzie City of Frankfort 12/31/2025 City Berrien City of Buchanan 12/31/2025 County Branch Branch County 6/30/2026 Township Branch Batavia Township 9/30/2026 Township Branch Bethel Township 9/30/2026 Township Branch Bronson Township 9/30/2026 Township Branch California Township 9/30/2026 Township Branch Gilead Township 9/30/2026 Township Branch Noble Township 9/30/2026 Township Branch Quincy Township 9/30/2026 Township Branch Sherwood Township 9/30/2026 Township Branch Union Township 9/30/2026 Village Branch Village of Quincy 9/30/2026 Township Calhoun Clarence Township 9/30/2026 Township Calhoun Tekonsha Township 9/30/2026 Village Cass Village of Vandalia 8/31/2026 City Charlevoix City of Boyne City 10/31/2025 Village Charlevoix Village of Boyne Falls 8/31/2026 Township Cheboygan Benton Township 9/30/2026 Township Cheboygan Burt Township 9/30/2026 Township Cheboygan Ellis Township 9/30/2026 Township Cheboygan Forest Township 9/30/2026 Township Cheboygan Inverness Township 9/30/2026 Township Cheboygan Koehler Township 9/30/2026 Township Cheboygan Nunda Township 9/30/2026 Township Cheboygan Walker Township 9/30/2026 Township Cheboygan Waverly Township 9/30/2026 Township Chippewa Bay Mills Township 9/30/2026 Township Chippewa Bruce Township 9/30/2026 Township Chippewa Chippewa Township 9/30/2026 Township Chippewa Drummond Island Township 9/30/2026 Township Chippewa Hulbert Township 9/30/2026 Township Chippewa Pickford Township 12/31/2025 Township Chippewa Raber Township 9/30/2026 Township Chippewa Sugar Island Township 9/30/2026 Township Chippewa Whitefish Township 12/31/2025 County Clare Clare County 3/31/2026 Township Clare Redding Township 12/31/2025 Township Clare Winterfield Township 12/31/2025 Village Clare Village of Farwell 8/31/2026 Township Crawford Frederic Township 12/31/2025 Township Crawford Grayling Charter Township 9/30/2026 County Delta Delta County 3/31/2026 Township Delta Baldwin Township 9/30/2026 Township Delta Bark River Township 9/30/2026 Township Delta Garden Township 9/30/2026 City Delta City of Gladstone 9/30/2026 Township Dickinson Waucedah Township 9/30/2026 County Eaton Eaton County 3/31/2026 Township Eaton Vermontville Township 9/30/2026 Township Emmet Littlefield Township 9/30/2026 Township Emmet Springvale Township 9/30/2026 City Emmet City of Petoskey 6/30/2026 Village Genesee Village of Gaines 9/30/2026 Village Genesee Village of Goodrich 12/31/2025 Township Gladwin Billings Township 9/30/2026 Township Gogebic Bessemer Township 9/30/2026 Township Gogebic Ironwood Charter Township 6/30/2026 Township Gogebic Marenisco Township 9/30/2026 City Gogebic City of Wakefield 12/31/2025 Township Gratiot Bethany Township 9/30/2026 Township Gratiot Elba Township 9/30/2026 Township Gratiot Newark Township 9/30/2026 Township Gratiot New Haven Township 9/30/2026 Township Gratiot Seville Township 9/30/2026 Township Hillsdale Allen Township 9/30/2026 Township Hillsdale Fayette Township 9/30/2026 Township Hillsdale Jefferson Township 9/30/2026 Township Hillsdale Litchfield Township 9/30/2026 Township Hillsdale Moscow Township 9/30/2026 Township Hillsdale Reading Township 9/30/2026 Township Hillsdale Wheatland Township 9/30/2026 Township Hillsdale Woodbridge Township 9/30/2026 Village Hillsdale Village of North Adams 8/31/2026 County Houghton Houghton County 3/31/2026 Township Houghton Elm River Township 9/30/2026 Township Houghton Hancock Township 9/30/2026 Township Houghton Osceola Township 9/30/2026 Township Houghton Schoolcraft Township 9/30/2026 Township Houghton Torch Lake Township 9/30/2026 Village Houghton Village of Calumet 8/31/2026 Village Houghton Village of Lake Linden 12/31/2025 Village Houghton Village of Laurium 8/31/2026 Village Houghton Village of South Range 8/31/2026 Township Huron Rubicon Township 9/30/2026 Township Ingham Bunker Hill Township 9/30/2026 Township Ingham Ingham Township 12/31/2025 Village Ingham Village of Dansville 8/31/2026 Township Ionia Orleans Township 9/30/2026 Township Ionia Ronald Township 9/30/2026 Village Ionia Village of Hubbardston 9/30/2026 Township Iosco Alabaster Township 9/30/2026 Township Iosco Baldwin Township 9/30/2026 Township Iosco Reno Township 9/30/2026 Township Iosco Sherman Township 9/30/2026 Township Iron Crystal Falls Township 9/30/2026 Township Iron Hematite Township 9/30/2026 Township Iron Mansfield Township 9/30/2026 Township Iron Stambaugh Township 9/30/2026 City Iron City of Caspian 12/31/2025 Village Iron Village of Alpha 3/31/2026 County Isabella Isabella County 3/31/2026 Township Isabella Deerfield Township 9/30/2026 Township Isabella Lincoln Township 9/30/2026 Township Isabella Vernon Township 9/30/2026 City Isabella City of Mt Pleasant 6/30/2026 Township Jackson Liberty Township 12/31/2025 Township Jackson Napoleon Township 12/31/2025 Village Kalamazoo Village of Augusta 8/31/2026 County Kalkaska Kalkaska County 6/30/2026 Township Kalkaska Oliver Township 9/30/2026 Township Kent Tyrone Township 9/30/2026 County Keweenaw Keweenaw County 6/30/2026 Township Keweenaw Eagle Harbor Township 9/30/2026 Township Keweenaw Grant Township 9/30/2026 Township Keweenaw Sherman Township 9/30/2026 Village Keweenaw Village of Ahmeek 8/31/2026 Township Lake Chase Township 9/30/2026 Village Lake Village of Luther 8/31/2026 Township Leelanau Cleveland Township 9/30/2026 Township Leelanau Empire Township 9/30/2026 Township Leelanau Suttons Bay Township 9/30/2026 Village Lenawee Village of Onsted 8/31/2026 City Livingston City of Brighton 12/31/2025 Township Luce Lakefield Township 12/31/2025 Township Mackinac Hudson Township 9/30/2026 Township Mackinac Newton Township 12/31/2025 County Macomb Macomb County 6/30/2026 Township Macomb Lenox Charter Township 6/30/2026 City Macomb City of Richmond 12/31/2025 Township Manistee Maple Grove Township 12/31/2025 Township Manistee Norman Township 12/31/2025 Village Manistee Village of Bear Lake 8/31/2026 Township Marquette Ewing Township 9/30/2026 Township Marquette Forsyth Township 9/30/2026 Township Marquette Michigamme Township 9/30/2026 Township Marquette Turin Township 9/30/2026 Township Marquette Wells Township 9/30/2026 Township Mason Eden Township 9/30/2026 Township Mason Logan Township 9/30/2026 Township Mason Meade Township 9/30/2026 Township Mason Sheridan Township 9/30/2026 Township Mason Victory Township 9/30/2026 Village Mason Village of Fountain 12/31/2025 Village Mason Village of Free Soil 8/31/2026 Township Mecosta Chippewa Township 9/30/2026 Township Mecosta Colfax Township 9/30/2026 Township Mecosta Grant Township 9/30/2026 Township Mecosta Hinton Township 9/30/2026 Township Mecosta Millbrook Township 9/30/2026 City Mecosta City of Big Rapids 12/31/2025 Township Menominee Cedarville Township 9/30/2026 Township Menominee Mellen Township 9/30/2026 Township Menominee Menominee Township 9/30/2026 Township Menominee Meyer Township 9/30/2026 Township Menominee Nadeau Township 9/30/2026 Township Menominee Spalding Township 9/30/2026 City Menominee City of Stephenson 12/31/2025 Village Menominee Village of Carney 12/31/2025 Village Menominee Village of Daggett 9/30/2026 Township Midland Edenville Township 12/31/2025 Township Midland Homer Township 12/31/2025 Township Midland Larkin Charter Township 6/30/2026 Township Midland Lee Township 9/30/2026 Township Midland Warren Township 9/30/2026 City Midland City of Midland 12/31/2025 Township Missaukee Enterprise Township 9/30/2026 Township Missaukee Pioneer Township 9/30/2026 Township Monroe Frenchtown Charter Township 6/30/2026 Township Monroe London Township 9/30/2026 Township Monroe Summerfield Township 12/31/2025 Township Montcalm Belvidere Township 9/30/2026 Township Montcalm Douglass Township 9/30/2026 Township Montcalm Richland Township 9/30/2026 Township Montcalm Winfield Township 12/31/2025 Township Montmorency Avery Township 9/30/2026 Township Montmorency Briley Township 9/30/2026 Township Muskegon Fruitland Township 9/30/2026 Township Newaygo Big Prairie Township 9/30/2026 Township Newaygo Croton Township 9/30/2026 Township Newaygo Lincoln Township 9/30/2026 Township Newaygo Monroe Township 9/30/2026 Township Oakland Commerce Charter Township 6/30/2026 Township Oakland Rose Township 12/31/2025 Township Oakland Royal Oak Charter Township 6/30/2026 Village Oakland Village of Leonard 8/31/2026 Village Oakland Village of Wolverine Lake 12/31/2025 Township Oceana Claybanks Township 9/30/2026 Township Oceana Crystal Township 9/30/2026 Township Oceana Leavitt Township 9/30/2026 Township Oceana Otto Township 9/30/2026 City Oceana City of Hart 12/31/2025 Village Oceana Village of Walkerville 8/31/2026 Township Ogemaw Cumming Township 9/30/2026 Township Ogemaw Foster Township 9/30/2026 Township Ogemaw Hill Township 9/30/2026 Village Ogemaw Village of Prescott 12/31/2025 Township Ontonagon Carp Lake Township 9/30/2026 Township Ontonagon Greenland Township 9/30/2026 Township Ontonagon McMillan Township 9/30/2026 Township Ontonagon Stannard Township 9/30/2026 City Osceola City of Reed City 12/31/2025 County Roscommon Roscommon County 6/30/2026 Township Roscommon Lyon Township 9/30/2026 Township Saginaw Albee Township 9/30/2026 Township Saginaw Marion Township 9/30/2026 Township Saginaw St Charles Township 12/31/2025 Township Saginaw Taymouth Township 12/31/2025 Township Saginaw Zilwaukee Township 9/30/2026 Township St. Clair Clay Township 12/31/2025 Township St. Clair Cottrellville Township 9/30/2026 Township St. Clair Kenockee Township 9/30/2026 Township St. Clair Port Huron Charter Township 6/30/2026 Township St. Joseph Sturgis Township 9/30/2026 City St. Joseph City of Sturgis 3/31/2026 Village St. Joseph Village of Burr Oak 9/30/2026 Village St. Joseph Village of White Pigeon 9/30/2026 Township Sanilac Watertown Township 9/30/2026 Village Sanilac Village of Carsonville 6/30/2026 Village Sanilac Village of Deckerville 9/30/2026 Township Schoolcraft Doyle Township 9/30/2026 County Shiawassee Shiawassee County 6/30/2026 Township Shiawassee Middlebury Township 9/30/2026 Township Shiawassee Venice Township 9/30/2026 Township Shiawassee Vernon Township 9/30/2026 City Shiawassee City of Corunna 12/31/2025 Village Shiawassee Village of Lennon 12/31/2025 Township Tuscola Indianfields Township 9/30/2026 Township Tuscola Juniata Township 9/30/2026 Village Tuscola Village of Gagetown 9/30/2026 Village Tuscola Village of Reese 9/30/2026 Township Van Buren Arlington Township 9/30/2026 City Van Buren City of Bangor 12/31/2025 Village Van Buren Village of Breedsville 9/30/2026 Village Van Buren Village of Lawrence 8/31/2026 Township Washtenaw Freedom Township 9/30/2026 Township Washtenaw Manchester Township 12/31/2025 Township Washtenaw Scio Township 9/30/2026 City Washtenaw City of Saline 12/31/2025 County Wayne Wayne County 3/31/2026 City Wayne Grosse Pointe Shores City of the Village 12/31/2025 City Wayne City of Highland Park 12/31/2025 City Wayne City of Inkster 12/31/2025 City Wayne City of River Rouge 12/31/2025 City Wayne City of Southgate 12/31/2025 Village Wexford Village of Buckley 8/31/2026 Village Wexford Village of Mesick 8/31/2026 City Washtenaw City of Dexter 12/31/2025 Village Oakland Cass Lake Village 12/31/2025 -
Audit Charges
Fiscal Year 2026
Billed and Received
Department of Treasury
Local Audit and Finance Division
Unit Name County Fiscal Year Amount Billed Allegan County Road 2025 Allegan 12/31/2025 $ 14,300.00 Baraga County Road 2025 Baraga 9/30/2025 15,600.00 Caledonia Village 2025 Kent 6/30/2025 7,150.00 Cassopolis Village 2025 Cass 6/30/2025 18,200.00 Central Cass Interlocal Fire Department 2025 Cass 6/30/2025 4,680.00 Clare County 2025 Clare 9/30/2025 57,200.00 Crockery Township 2025 Ottawa 6/30/2025 11,700.00 Delta County Road 2025 Delta 9/30/2025 15,600.00 Dickinson County Road 2025 Dickinson 12/31/2025 15,000.00 Gratiot County Road 2025 Gratiot 9/30/2025 13,000.00 Iron County Road 2025 Iron 12/31/2025 18,000.00 Maesa 2025 Cass 12/31/2025 5,850.00 Mecosta County Road 2025 Mecosta 12/31/2025 17,250.00 Menominee County Road 2025 Menominee 9/30/2025 10,350.00 Newaygo County Road 2025 Newaygo 9/30/2025 14,040.00 Ontonagon County Road 2025 Ontonagon 9/30/2025 13,000.00 Osceola County Road 2025 Osceola 12/31/2025 11,700.00 Schoolcraft County Road 2025 Schoolcraft 9/30/2025 11,700.00 Three Oaks Village 2025 Berrien 9/30/2025 11,700.00 Van Buren County Road 2025 Van Buren 12/31/2025 11,700.00 Waucedah Township Dickinson 3/31/2023 9,500.00 Yates Township Transportation Authority 2025 Lake 9/30/2025 11,700.00 Subtotal Amount Billed and Received 318,920.00 Receivables
Unit Name County Fiscal Year Amount Billed Bark River Township 2023 Delta 3/31/2023 26,000.00 Bertrand Township 2026 Berrien 3/31/2026 7,800.00 Bloomingdale Township 2026 Van Buren 3/31/2026 12,000.00 Bronson Township 2024 Branch 3/31/2024 15,750.00 Bunker Hill Township 2020 Ingham 3/13/2020 26,000.00 Eagle Village 2026 Clinton 3/31/2026 4,550.00 Eau Claire Village 2026 Berrien 2/28/2026 12,350.00 Escanaba Township 2026 Delta 3/31/2026 13,000.00 Forsyth Township 2026 Marquette 3/31/2026 17,550.00 Mitchell Township 2024 Alcona 3/31/2024 18,825.00 Monroe Township (Newaygo) 2022 Newaygo 3/31/2022 19,500.00 Monroe Township (Newaygo) 2024 Newaygo 3/31/2024 12,350.00 Twin Cities Transit 2025 Berrien 9/30/2025 14,300.00 Waucedah Township* Dickinson 3/31/2023 10,000.00 Subtotal Accounts Receivable 209,975.00 Total Audit Charges 2026 $ 528,895.00 *Waucedah Township has made partial payments of $9,500 for the 2023 Audit that totaled $19,500
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Municipality Name County Name Unrestricted Deficit Village of Owendale Huron (105,445) Kent County Dispatch Authority Kent (441,766) State of Michigan 41B District - Clinton Charter Township & Mt Clemens Macomb (291,554) City of Muskegon Heights Muskegon (2,783,136) Northeast Michigan Council of Governments Otsego (58,245) Northeast Michigan Consortium Presque Isle (51,309) Total Municipalities: 1 City, 1 Village, 4 Other, 6 Total -
Municipality Name
County Name
Number of Deficits
Burt Township
Alger
1
Village of Chatham
Alger
1
City of Munising
Alger
1
Allegan County
Allegan
1
Allegan Township
Allegan
1
Fillmore Township
Allegan
1
Graafschap Fire Department
Allegan
1
City of Alpena
Alpena
1
Alpena County
Alpena
3
Arenac County
Arenac
5
City of Standish
Arenac
2
Village of Baraga
Baraga
1
Copper Country Community Mental Health Services Board
Baraga
1
Village of L'Anse
Baraga
2
Barry County
Barry
1
Barry County Community Mental Health Authority
Barry
1
City of Hastings
Barry
1
Thornapple Township
Barry
1
City of Bay City
Bay
4
City of Essexville
Bay
2
Village of Beulah
Benzie
1
Village of Elberta
Benzie
1
City of Frankfort
Benzie
1
Village of Honor
Benzie
1
City of New Buffalo
Berrian
1
City of Coldwater
Branch
1
City of Albion
Calhoun
2
City of Battle Creek
Calhoun
2
Village of Brooklyn
Calhoun
1
City of Marshall
Calhoun
2
Cass County
Cass
2
City of Dowagiac
Cass
4
City of East Jordan
Charlevoix
2
City of Cheboygan
Cheboygan
2
Clare County
Clare
1
Community Mental Health Authority of Clinton, Eaton and Ingham Counties
Clinton
1
Village of Fowler
Clinton
1
City of St. Johns
Clinton
1
Delta Solid Waste Management Authority
Delta
1
Masonville Township
Delta
1
Dickinson County
Dickinson
7
City of Iron Mountain
Dickinson
3
City of Kingsford
Dickinson
1
Northpointe Behavioral Healthcare Systems
Dickinson
1
Village of Bellevue
Eaton
1
Harbor Springs Fire Authority
Emmet
1
Argentine Township
Genesee
5
Atlas Township
Genesee
1
Beecher Metropolitan District
Genesee
1
City of Burton
Genesee
3
City of Clio
Genesee
1
City of Fenton
Genesee
1
City of Flint
Genesee
2
Flint Charter Township
Genesee
2
Genesee County
Genesee
4
Genesee Health System
Genesee
1
City of Grand Blanc
Genesee
4
Village of Otisville
Genesee
1
City of Beaverton
Gladwin
1
Gladwin County
Gladwin
1
Bessemer Area Sewer Authority
Gogebic
1
Gogebic County
Gogebic
1
Gogebic County Community Mental Health Authority
Gogebic
1
City of Wakefield
Gogebic
2
Garfield Charter Township
Grand Traverse
1
Grand Traverse County
Grand Traverse
1
Long Lake Charter Township
Grand Traverse
1
City of Traverse City
Grand Traverse
1
City of Alma
Gratiot
1
Village of Breckenridge
Gratiot
2
North Star Township
Gratiot
1
Village of Perrinton
Gratiot
1
Village of Camden
Hillsdale
1
Michigan Works! Southeast
Hillsdale
1
Chassell Township
Houghton
1
City of Hancock
Houghton
1
Houghton County
Houghton
4
Portage Charter Township
Houghton
2
Torch Lake Township
Houghton
1
Village of Elkton
Huron
1
Huron County
Huron
1
Village of Owendale
Huron
1
Ingham County
Ingham
5
City of Lansing
Ingham
4
Lansing Charter Township
Ingham
1
Vevay Township
Ingham
1
City of Ionia
Ionia
1
City of Caspian
Iron
1
City of Gaastra
Iron
1
City of Jackson
Jackson
1
Napoleon Township
Jackson
1
City of Parchment
Kalamazoo
1
City of Portage
Kalamazoo
2
Southwest Michigan Behavioral Health
Kalamazoo
1
Coldsprings Township
Kalkaska
1
Village of Kalkaska
Kalkaska
2
Byron Township
Kent
1
City of Grand Rapids
Kent
4
Kent County Community Mental Health Authority
Kent
1
Kent County Dispatch Authority
Kent
1
Village of Sand Lake
Kent
2
City of Wyoming
Kent
1
Newkirk Township
Lake
1
Village of Almont
Lapeer
1
City of Imlay City
Lapeer
1
Metamora Township
Lapeer
1
City of Hudson
Lenawee
1
Madison Charter Township
Lenawee
1
City of Morenci
Lenawee
1
Community Mental Health Services of Livingston County
Livingston
1
Hamburg Township
Livingston
1
Handy Township
Livingston
1
Livingston County
Livingston
7
Luce County
Luce
5
Pentland Township
Luce
1
Mackinac County
Mackinac
1
City of Mackinac Island
Mackinac
1
City of St Ignace
Mackinac
1
St Ignace Township
Mackinac
1
Village of Armada
Macomb
1
Bruce Township
Macomb
1
Clinton Charter Township
Macomb
1
City of Eastpointe
Macomb
1
Harrison Charter Township
Macomb
1
Macomb County
Macomb
4
City of New Baltimore
Macomb
1
City of Richmond
Macomb
1
Village of Romeo
Macomb
1
City of Roseville
Macomb
1
Shelby Charter Township
Macomb
1
City of St Clair Shores
Macomb
2
State of Michigan 41B District - Clinton Charter Township & Mt Clemens
Macomb
1
City of Warren
Macomb
2
Manistee County
Manistee
2
Forsyth Township
Marquette
2
City of Ishpeming
Marquette
1
Marquette County
Marquette
2
City of Negaunee
Marquette
2
Powell Township
Marquette
1
Republic Township
Marquette
1
Richmond Township
Marquette
1
Village of Custer
Mason
1
City of Ludington
Mason
2
City of Big Rapids
Mecosta
1
Mecosta Township
Mecosta
1
Homer Township
Midland
1
Hope Township
Midland
1
City of Midland
Midland
2
Lake Township
Missaukee
1
Missaukee County
Missaukee
1
Milan Township
Monroe
1
City of Monroe
Monroe
2
Fruitport Charter Township
Muskegon
1
Muskegon County
Muskegon
1
City of Muskegon
Muskegon
2
Muskegon Charter Township
Muskegon
2
City of Muskegon Heights
Muskegon
5
City of North Muskegon
Muskegon
1
City of Norton Shores
Muskegon
1
Village of Ravenna
Muskegon
1
Brooks Township
Newaygo
1
Croton Township
Newaygo
1
City of Berkley
Oakland
1
Commerce Charter Township
Oakland
1
City of Farmington
Oakland
1
City of Ferndale
Oakland
1
City of Huntington Woods
Oakland
1
Village of Milford
Oakland
2
City of Novi
Oakland
2
City of Oak Park
Oakland
2
Oakland County
Oakland
9
Orion Charter Township
Oakland
2
City of Pontiac
Oakland
2
City of Royal Oak
Oakland
2
City of Southfield
Oakland
1
City of Troy
Oakland
3
City of Hart
Oceana
2
City of West Branch
Ogemaw
1
West Branch Township
Ogemaw
1
Village of Ontonagon
Ontonagon
1
City of Evart
Osceola
1
Hersey Township
Osceola
1
Osceola County
Osceola
1
Northeast Michigan Council of Governments
Otsego
1
Otsego County
Otsego
1
Ottawa County Road Commission
Ottawa
1
Northeast Michigan Consortium
Presque Isle
1
Bridgeport Charter Township
Saginaw
4
Buena Vista Charter Township
Saginaw
1
City of Saginaw
Saginaw
6
Saginaw-Midland Municipal Water Supply Corporation
Saginaw
1
City of Croswell
Sanilac
1
Village of Lexington
Sanilac
1
Village of Port Sanilac
Sanilac
1
City of Sandusky
Sanilac
1
City of Manistique
Schoolcraft
1
Caledonia Charter Township
Shiawassee
1
City of Durand
Shiawassee
1
Shiawassee County Community Mental Health Authority
Shiawassee
1
St Joseph County
St Joseph
1
Sturgis City Housing Commission
St Joseph
1
China Charter Township
St. Clair
1
Clay Township
St. Clair
1
East China Charter Township
St. Clair
1
City of Marine City
St. Clair
1
City of Port Huron
St. Clair
5
St Clair County
St. Clair
1
City of St Clair
St. Clair
1
Village of Kingston
Tuscola
1
City of Bangor
Van Buren
1
Decatur Township
Van Buren
1
City of Milan
Washtenaw
2
City of Saline
Washtenaw
1
Scio Township
Washtenaw
1
Ypsilanti Community Utilities Authority
Washtenaw
1
City of Allen Park
Wayne
1
City of Dearborn
Wayne
1
City of Dearborn Heights
Wayne
2
City of Detroit
Wayne
6
Downriver Community Conference Authority
Wayne
5
Downriver Mutual Aid (DMAid)
Wayne
1
City of Garden City
Wayne
1
Great Lakes Water Authority
Wayne
1
Grosse Ile Township
Wayne
4
City of Grosse Pointe
Wayne
1
City of Grosse Pointe Farms
Wayne
1
City of Grosse Pointe Park
Wayne
1
City of Grosse Pointe Woods
Wayne
2
City of Hamtramck
Wayne
1
City of Harper Woods
Wayne
1
City of Lincoln Park
Wayne
1
Northville Charter Township
Wayne
1
Plymouth Charter Township
Wayne
1
Redford Charter Township
Wayne
3
City of River Rouge
Wayne
2
City of Riverview
Wayne
2
City of Romulus
Wayne
1
City of Southgate
Wayne
2
Sumpter Township
Wayne
1
City of Taylor
Wayne
5
City of Trenton
Wayne
2
Van Buren Charter Township
Wayne
1
Wayne County
Wayne
5
City of Wayne
Wayne
1
City of Westland
Wayne
1
City of Woodhaven
Wayne
1
City of Wyandotte
Wayne
2
City of Cadillac
Wexford
1
Cherry Grove Township
Wexford
1
City of Manton
Wexford
1
Total Municipalities: 28 Counties, 62 Townships, 106 Cities, 27 Villages, 27 Other, 250 Total