June 21, 2006, Introduced by Rep. Hildenbrand and referred to the Committee on Local Government and Urban Policy.
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.
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.