Michigan Compiled Laws
Act 71 of 1919 - Uniform System of Accounting (21.41 - 21.55)
Section 21.44 - Accounting System; Uniform Annual Financial Reports From County Offices; Filing.

Sec. 4.
It shall be the duty of each county office to make an annual financial report in accordance with forms prescribed by the state treasurer, which shall be uniform for all accounts of the same class. The reports shall be made in duplicate, 1 copy of which shall, within 6 months after the close of each fiscal year, be filed in the office of the state treasurer, and shall contain an accurate statement in summarized form showing, for each fiscal year, the amount of all collections and receipts from all sources, and their disposition, all accounts due the public treasury but not collected, the amount of expenditures for every purpose and by what authority authorized, the amount of indebtedness, the cost of operation of all industrial activities and financial results obtained, balance of funds on hand at the close of each fiscal period, together with any other information as may be required by the state treasurer.
History: 1919, Act 71, Imd. Eff. Apr. 15, 1919 ;-- CL 1929, 302 ;-- CL 1948, 21.44 ;-- Am. 2002, Act 370, Imd. Eff. May 24, 2002 ;-- Am. 2009, Act 68, Imd. Eff. July 9, 2009

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.

Section 21.44c - Schedule of Derivative Instruments and Products; Filing Copies With Library of Michigan and Depository Libraries; Availability of Report and Statement for Public Inspection.

Section 21.45 - State Treasurer; Examination of Accounts; Annual Audit; Minimum Auditing Procedures and Standards; Report; Filing Copy of Audit Report and Report of Auditing Procedures; Extension; Contents of Audit Report; Performance of Audit by Cer...

Section 21.46 - Examination of Accounts; Subpoenas; Witnesses; Production of Records.

Section 21.47 - Accounting System; Report of Examination of Accounts; Filing; Criminal and Civil Proceedings; Prosecution; Removal for Neglect.

Section 21.48 - Accounting System; Adoption by County Officers Mandatory; Refusal; Penalties.

Section 21.49 - Accounting System; Removal for Noncompliance; Hearing.

Section 21.50 - Accounting System; Audit of Department of Treasury.

Section 21.51 - Giving or Offering to Examiner or Other Employee Money, Gift, Emolument, or Thing of Value; Purposes; Misdemeanor; Penalty.

Section 21.52 - Receiving or Soliciting Money, Gift, Emolument, or Anything of Value; Purposes; Misdemeanor; Penalty.

Section 21.53 - Repealed. 2002, Act 370, Imd. Eff. May 24, 2002.

Section 21.54 - Repealed. 1984, Act 431, Eff. Mar. 29, 1985.

Section 21.55 - Definitions.