Michigan Compiled Laws
283-1909-IV - Chapter IV County Road Law (224.1...224.32)
Section 224.28 - Audit Report; Contents.

Sec. 28.
An audit report shall:
(a) State that the audit was conducted in accordance with generally accepted auditing standards and with the standards as provided in Act No. 71 of the Public Acts of 1919, being section 21.41 of the Michigan Compiled Laws.
(b) State that the financial statements in the reports were prepared in accordance with generally accepted accounting principles applied on a consistent basis and with applicable rules of a state department or agency. Deviations from the principles or rules, shall be described.
(c) Disclose material deviations by the county road commission from generally accepted accounting practices or from applicable rules of a state department or agency.
(d) Disclose fiscal irregularities, defalcations, misfeasance, nonfeasance, or malfeasance which came to the auditors' attention.
History: Add. 1975, Act 199, Imd. Eff. Aug. 14, 1975 Popular Name: County Road Law

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapters 220 - 244 - General Highway Law

Act 283 of 1909 - Public Highways and Private Roads (220.1 - 244.10)

283-1909-IV - Chapter IV County Road Law (224.1...224.32)

Section 224.1 - Adoption of County Road System; Referendum; Form of Resolution; Special Election; Violation of MCL 168.1 to 168.992 Applicable to Petitions; Penalties.

Section 224.2 - Election; Time Notice, Form.

Section 224.3 - Election; Publication of Notice, Ballots.

Section 224.4 - Election; Results.

Section 224.5 - Election; Conduct.

Section 224.6 - Board of County Road Commissioners; Election or Appointment; Notice of Election; Date; Term of Office; Removal From Office; Notice of Charges; County With Population of 750,000 or More; Powers and Duties; Reorganization; Expenditure o...

Section 224.7 - County Road Commissioners; Oath, Bond, Regular Term, Succession, Eligibility.

Section 224.8 - County Road Commissioners; Vacancies; Compensation; Participation in Insurance or Retirement Program.

Section 224.9 - Board of County Road Commissioners; Body Corporate; Common Seal; Quorum; Conducting Business at Public Meeting; Notice; Chairperson; Function of Board; Other Employment; Appointment of Superintendent; Official Name for Suing, Being Su...

Section 224.9a - Availability of Writings to Public.

Section 224.10 - Board of County Road Commissioners Subject to MCL 15.321 to 15.330; Employment and Duties of County Highway Engineer; Professional and Consultant Services; Laborers; Purchase of Machines, Tools, Appliances, and Materials; Advertising...

Section 224.10a - Employees and Retirees of Board of County Road Commissioners; Insurance; Annuities or Benefits; Participation; Purchase; Participation for Members of Collective Bargaining Unit; Report; Credit for Previous Service.

Section 224.11 - Construction or Improvement of Roads; Public Hearing; Notice; Opposition of Certain Record Owners; Purchase of Private Property.

Section 224.11a - County Road Commissioners; Acceptance of Land, Payment of Taxes and Special Assessments.

Section 224.12 - Condemnation; Petition for Appointment of Commissioners; Order for Hearing; Publication and Service; Proof.

Section 224.13 - Condemnation; Commissioners; Appointment, Duties, Qualifications.

Section 224.14 - Condemnation; Meeting of Court Commissioners; Adjournment; Conducting Business at Public Meeting; Notice; Subpoenas; Oaths; View of Premises; Hearing Proofs and Allegations; Decision; Report; Further Proceedings; Determination of Dam...

Section 224.15 - Condemnation; Powers of Court.

Section 224.16 - Condemnation; Payment of Awards; Certificate of Court, Recording; Vesting of Title; Prima Facie Evidence; Court Commissioners, Compensation, Expenses.

Section 224.17 - County Line Road; Establishment; Proceedings; Arbitration; Hearing; Conducting Business at Public Meeting; Notice; Adjournment; Allotment; Refusing or Neglecting to Construct or Maintain Road; Petition; Duty of State Highway Commissi...

Section 224.18 - State Reward; Map; Conversion; Determination; Notice; Official Name; Intercounty Roads; Abandonment; Discontinuance of Jurisdiction; Petition; List of Occupants on Abutting Land; Hearing; Property as Site of Public Access; Determinat...

Section 224.19 - Board of County Road Commissioners; Powers and Duties Generally.

Section 224.19a - Contract for Maintenance of Road Surface; Charges; Payment of Damages.

Section 224.19b - Working Within Right-of-Way of County Road; Permit Required; Exceptions; Permit Requirements and Schedule of Fees; Schedule of Civil Fines; Itemization of Costs; Annual and Emergency Permits; Security; Certain Conditions Prohibited;...

Section 224.19c - Road Project; Conditions Requiring Competitive Bidding; Very Low-Volume Local Road Project; Requirements; Definitions.

Section 224.20 - County Road Commissioners; Surveys; Tax, Determination, Maximum; Submission to Supervisors, Revision, Apportionment; Tax Levy, Collection, Disbursement.

Section 224.20a - County Road Tax; Nonapplication of Tax Rate Limitations; Local Approval; Use of Revenues.

Section 224.20b - Tax Levy for Highway, Road, and Street Purposes; Submission to Electorate; Allocation and Use of Revenues.

Section 224.21 - County Road Commissioners; Authority to Obligate County Limitation; Roads Under Construction; Duty of County to Keep Roads in Repair; Actions Brought Against Board; Liability for Damages.

Section 224.22 - Bond Issue; Submission to Electors; Notice; Vote; Expenditure of Proceeds; Contract Indebtedness or Bonds Subject to Revised Municipal Finance Act.

Section 224.23, 224.24 - Repealed. 1958, Act 77, Eff. Sept. 13, 1958.

Section 224.25 - Board of County Road Commissioners; Statement of Accounts Made to Board of Supervisors, Audit, Proof of Filing, Publication, Statement of County Clerk, Filing With State Highway Commissioner.

Section 224.26 - Audit Required; Frequency.

Section 224.27 - Audit; Contract With Certified Public Accountant; Audit as Public Record; Certain Persons to Receive Copies; Failure to Provide Audit; Cost; Powers, Duties, and Functions of State Agencies Not Affected.

Section 224.28 - Audit Report; Contents.

Section 224.29 - Audit Report; Public Inspection.

Section 224.30 - Statutory Violations; Institution of Proceedings.

Section 224.31 - Verification of Transactions; Immunity of Bank, Contractor, or Other Person Providing Information.

Section 224.32 - Access To, Examination Of, or Production of Records or Property.