BOARD OF AUDITORS: LOCAL ACT S.B. 657: COMMITTEE SUMMARY
Senate Bill 657 (as introduced 6-29-05)
Sponsor: Senator Mike Goschka
Committee: Local, Urban and State Affairs
Date Completed: 9-22-05
CONTENT
The bill would amend Public Act 275 of 1913, which provides for the creation and operation of county boards of auditors, to repeal a section that allows a board of auditors that was operating under a special or local act to continue operating after the special or local act was repealed.
Under Section 4a of the Act, any board of county auditors operating under a special or local act, upon repeal of the special or local act, must be considered as operating under the provisions of the Act without formal reorganization, and it must function and be governed accordingly. The bill would repeal Section 4a.
MCL 47.4a Legislative Analyst: J.P. Finet
FISCAL IMPACT
The bill would have no effect on State revenue or expenditures. The bill would have no effect on local government revenue. The bill could alter local government expenditures by an unknown amount, depending on the circumstances. Under current law, if a local act authorizing a board of county auditors is repealed, the board may then operate under the authority of Public Act 275 of 1913. For any board of county auditors that operates under the authority of Public Act 275 of 1913, either because it was originally formed under that act or because of the provision repealed by the bill, the bill would likely have no impact. For any board of county auditors still operating under a local act, if that act were repealed, then the bill would result in the dissolution of the board, thus reducing local unit's expenditures by the amount of funding the board received. As a result, the bill would have no fiscal impact by itself, but could result in a fiscal impact when combined with the future repeal of local acts authorizing a board of county auditors.
This estimate is preliminary and will be revised as new information becomes available.
Fiscal Analyst: David Zin
Analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent. sb657/0506