Michigan Compiled Laws
Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a)
Section 141.440a - Manuals, Forms, and Operating Procedures; Training and Educational Programs.

Sec. 20a.
(1) The department of treasury shall publish suggested manuals, forms, and operating procedures which may be used by local units in complying with this act. These manuals, forms, and procedures shall be designed to account for the various kinds and sizes of local units, except that the suggested manuals, forms, and operating procedures which may be used by intermediate school districts and local school districts shall be developed by the superintendent of public instruction and shall be promulgated by the superintendent of public instruction pursuant to Act No. 306 of the Public Acts of 1969, as amended, being sections 24.201 to 24.315 of the Michigan Compiled Laws.
(2) The suggested manuals, forms, and operating procedures described in subsection (1) shall be developed by an advisory committee selected by the department of treasury composed of persons from the department of education, other interested state agencies, local units, associations of local units, and other interested or concerned groups.
(3) The department of treasury shall provide or cooperate in the provision of training and educational programs to assist local units to comply with this act.
History: Add. 1978, Act 621, Eff. Apr. 1, 1979

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.