HB-6239, As Passed Senate, December 12, 2006

SUBSTITUTE FOR

HOUSE BILL NO. 6239

     A bill to amend 1943 PA 174, entitled

"An act to establish a fiscal year for and the time of filing

annual reports based thereon of counties, county road commissions

and other county agencies; and to declare the effect of this act,"

by amending section 1 (MCL 45.201), as amended by 1994 PA 347.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 1. (1) Notwithstanding any provisions of law to the

contrary, and except as provided in subsection (2), the fiscal year

for a county with a population of less than 1,500,000 shall be the

calendar year ending December 31, and annual reports of the county

required by law and based in whole or part on accounting completed

within the fiscal year shall be filed within 30 days after the

April meeting of the county board of commissioners.

     (2) If so determined by the county board of commissioners, a

county  shall have a fiscal year beginning on October 1 and ending

on the succeeding September 30. If the fiscal year ends on

September 30,  may establish 1 of the following as its fiscal year

and annual reports of the county required by law and based in whole

or part on accounting completed within the fiscal year shall be

filed  before the following March 1.  6 months from the end of the

fiscal year:

     (a) Fiscal year beginning July 1 and ending June 30.

     (b) Fiscal year beginning October 1 and ending September 30.

     (3) The county road commission of a county having a population

of less than 1,500,000  shall have the same fiscal year as the

county unless, in a county having a fiscal year ending on December

31, the county road commission determines that its fiscal year

shall begin on October 1 and end on the succeeding September 30.

may establish 1 of the following as its fiscal year:

     (a) Fiscal year beginning January 1 and ending December 31.

     (b) Fiscal year beginning July 1 and ending June 30.

     (c) Fiscal year beginning October 1 and ending September 30.

     (4) The annual report of a county road commission shall be

made within 5 months after the end of the fiscal year of the county

road commission.