Michigan Compiled Laws
Act 71 of 1919 - Uniform System of Accounting (21.41 - 21.55)
Section 21.42 - Accounting System; Accounts; Form and Contents.

Sec. 2.
The accounting system shall embrace accounts showing all sources of income, the amounts due, collected and received from each source, including all fees collected by county officers whether turned into the county treasury or not, the amount expended for each purpose, bills, and accounts payable; the receipt, use, and disposition of other public property and the income, if any, derived from them. The accounting system shall include other forms of accounts as the state treasurer may consider wise and essential to efficient financial administration of public affairs pertaining to county governments.
History: 1919, Act 71, Imd. Eff. Apr. 15, 1919 ;-- Am. 1921, Act 187, Imd. Eff. May 17, 1921 ;-- CL 1929, 300 ;-- CL 1948, 21.42 ;-- Am. 2002, Act 370, Imd. Eff. May 24, 2002

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 21 - Budget and State Accounts

Act 71 of 1919 - Uniform System of Accounting (21.41 - 21.55)

Section 21.41 - Accounting and Reporting System; Installation by State Treasurer; Uniformity.

Section 21.42 - Accounting System; Accounts; Form and Contents.

Section 21.43 - Accounting System; Separate Accounts for Appropriations; Contents.

Section 21.44 - Accounting System; Uniform Annual Financial Reports From County Offices; Filing.

Section 21.44a - Statement to Be Filed With Auditor General; Annual County Financial Report; Excluded Information; Unauthorized Investments Prohibited.

Section 21.44b - Nonpension Investments in Derivative Instruments or Products; Failure to Report; Determination and Report by Auditor General or Department of Treasury; Expenses.