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Michigan Compiled Laws Complete Through PA 20 of 2019
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Senate: Adjourned until Tuesday, June 18, 2019 10:00:00 AM

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Act 71 of 1919
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Act 71 of 1919

AN ACT to provide for the formulation and establishment of a uniform system of accounting and reporting in the several departments, offices, and institutions of the state government, and in all county offices; to provide for the examination of the books and accounts of each state department, office, and institution, and of each county office; to provide for financial reports from all those departments, institutions, and offices, and for the tabulation and publication of comparative financial statistics relating to the departments, institutions, and offices; to provide for the administration of this act; to provide for the powers and duties of the department of treasury, the state treasurer, the library of Michigan and depository libraries, and other officers and entities; to provide penalties; and to provide for meeting the expense authorized by this act.

History: 1919, Act 71, Imd. Eff. Apr. 15, 1919 ;-- Am. 1975, Act 242, Imd. Eff. Sept. 4, 1975 ;-- Am. 1996, Act 426, Imd. Eff. Nov. 25, 1996 ;-- Am. 2002, Act 370, Imd. Eff. May 24, 2002

© 2017 Legislative Council, State of Michigan

The People of the State of Michigan enact:

Section 21.41SectionAccounting and reporting system; installation by state treasurer; uniformity.
Section 21.42SectionAccounting system; accounts; form and contents.
Section 21.43SectionAccounting system; separate accounts for appropriations; contents.
Section 21.44SectionAccounting system; uniform annual financial reports from county offices; filing.
Section 21.44aSectionStatement to be filed with auditor general; annual county financial report; excluded information; unauthorized investments prohibited.
Section 21.44bSectionNonpension investments in derivative instruments or products; failure to report; determination and report by auditor general or department of treasury; expenses.
Section 21.44cSectionSchedule of derivative instruments and products; filing copies with library of Michigan and depository libraries; availability of report and statement for public inspection.
Section 21.45SectionState 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 certified public accountant; "chief administrative officer" defined.
Section 21.46SectionExamination of accounts; subpoenas; witnesses; production of records.
Section 21.47SectionAccounting system; report of examination of accounts; filing; criminal and civil proceedings; prosecution; removal for neglect.
Section 21.48SectionAccounting system; adoption by county officers mandatory; refusal; penalties.
Section 21.49SectionAccounting system; removal for noncompliance; hearing.
Section 21.50SectionAccounting system; audit of department of treasury.
Section 21.51SectionGiving or offering to examiner or other employee money, gift, emolument, or thing of value; purposes; misdemeanor; penalty.
Section 21.52SectionReceiving or soliciting money, gift, emolument, or anything of value; purposes; misdemeanor; penalty.
Section 21.53SectionRepealed. 2002, Act 370, Imd. Eff. May 24, 2002.
Section 21.54SectionRepealed. 1984, Act 431, Eff. Mar. 29, 1985.
Section 21.55SectionDefinitions.
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