Michigan Compiled Laws
Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a)
Section 141.440 - Violation; Filing; Report; Review and Action by Attorney General; Civil Action for Recovery of Funds and Public Property.

Sec. 20.
A violation of sections 17 to 19 by the chief administrative officer, an administrative officer, employee, or member of the legislative body of the local unit disclosed in an audit of the financial records and accounts of the local unit in the absence of reasonable procedures in use by the local unit to detect such violations shall be filed with the state treasurer and reported by the state treasurer to the attorney general. For local and intermediate school districts, the report of a violation shall be filed with the state superintendent of public instruction instead of the state treasurer. The attorney general shall review the report and initiate appropriate action against the chief administrative officer, fiscal officer, administrative officer, employee, or member of the legislative body. For the use and benefit of the local unit, the attorney general or prosecuting attorney may institute a civil action in a court of competent jurisdiction for the recovery of funds of a local unit, disclosed by an examination to have been illegally expended or collected as a result of malfeasance and not accounted for as provided in sections 17 to 19, and for the recovery of public property disclosed to have been converted or misappropriated.
History: Add. 1978, Act 621, Eff. Apr. 1, 1980 ;-- Am. 2000, Act 493, Imd. Eff. Jan. 11, 2001

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 141 - Municipal Financing

Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a)

Section 141.421 - Uniform Charts of Accounts for Local Units; Design; Conformity to Uniform Standards; Maintenance of Local Unit Accounts; Publication of Standard Operating Procedures and Forms; Assistance, Advice, or Instruction; Inadequacy of Local...

Section 141.421a - Short Title.

Section 141.422 - Meanings of Words and Phrases.

Section 141.422a - Definitions; A, B.

Section 141.422b - Definitions; B to D.

Section 141.422c - Definitions; E to G.

Section 141.422d - Definitions; D to S.

Section 141.423 - Publication; Hearings.

Section 141.424 - Annual Financial Report; Contents; Filing; Extension; Unauthorized Investments Prohibited; “Pension” Defined.

Section 141.424a - Failure of Local Unit to Report Investments in Derivative Instruments or Products.

Section 141.424b - Schedule of Derivative Instruments and Products; Filing Copies; Library of Michigan and Depository Libraries as Depositories; Retention of Annual Report by Local Unit.

Section 141.425 - Local Units; Audits.

Section 141.426 - Certified Public Accountants; Cost.

Section 141.427 - Minimum Auditing Procedures and Standards; Form for Report of Auditing Procedures; Filing Audit Report and Report of Auditing Procedures; Time for Filing; Extension.

Section 141.428 - Contents of Audit Report.

Section 141.429 - Public Inspection of Audit Reports.

Section 141.430 - Orders and Subpoenas.

Section 141.431 - Violations of Act.

Section 141.432 - Verification of Transactions.

Section 141.433 - Scope of Examiner's Authority; Production of Records; Divulging Confidential Information.

Section 141.433a - Energy Conservation Improvements.

Section 141.434 - Budget; Preparation, Presentation, and Control of Expenditures; Information; Transmitting Recommended Budget to Legislative Body; Suggested General Appropriations Act; Consideration of Recommended Budget; Furnishing Information to L...

Section 141.435 - Recommended Budget; Contents; Limitation on Total Estimated Expenditures.

Section 141.436 - General Appropriations Act; Requirements; Line Items Not Mandated; Taxation; Limitation on Estimated Total Expenditure; Presumption; Suit Against County Legislative Body; Standing; Mediation; Severability.

Section 141.437 - General Appropriations Act; Amendment; Reports; Recommendations.

Section 141.438 - Incurring Debts or Obligations; Dividing Appropriations Into Allotments; Expenditures; Application or Diversion of Money; Restrictions on Delegation of Duties; Enforcement Power; Suit Against Chief Administrative Officer of County;...

Section 141.439 - Expenditure of Funds; Transfers Within Appropriations.

Section 141.440 - Violation; Filing; Report; Review and Action by Attorney General; Civil Action for Recovery of Funds and Public Property.

Section 141.440a - Manuals, Forms, and Operating Procedures; Training and Educational Programs.