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; assis
- 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 141.434 - Budget; preparation, presentation, and control of expenditures; information; transmitting recommended budget to legislative body; suggested general appropriations act; consideration
- 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.
- Section 141.437 - General appropriations act; amendment; reports; recommendations.
- Section 141.438 - Incurring debts or obligations; dividing appropriations into allotments; expenditures; application or division of money; restrictions on delegation of duties.
- 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.