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431-1984-4
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THE MANAGEMENT AND BUDGET ACT (EXCERPT)
Act 431 of 1984
Article 4


DocumentTypeDescription
Section 18.1401SectionMeanings of words and phrases.
Section 18.1402SectionDefinitions; C to E.
Section 18.1403SectionDefinitions; I to R.
Section 18.1404SectionDefinitions; R to W.
Section 18.1411SectionRepealed. 1988, Act 504, Imd. Eff. Dec. 29, 1988.
Section 18.1421SectionInternal control in management of state's financial transactions; powers of director; accounting principles.
Section 18.1421aSectionLegislative and judicial access to state financial management system.
Section 18.1422SectionAdvances.
Section 18.1423SectionExamination of books, accounts, documents, systems, and financial affairs.
Section 18.1424SectionProduction of books, papers, and documents; examination; testimony; oaths.
Section 18.1426SectionBooks, records, and systems; adoption and use.
Section 18.1430SectionCapped federal funds, special revenue funds, and healthy Michigan fund; report on amounts and sources.
Section 18.1431SectionAccounting for activities and programs; assignment; classification of funds.
Section 18.1432SectionMerging, combining, or segregating fund.
Section 18.1434SectionCrediting certain revenues to revolving fund; financial plan; report.
Section 18.1435SectionRevolving funds; transferring net income to general fund.
Section 18.1437SectionAdvances to revolving fund; repayment; long term advances for acquisition of equipment; limitation.
Section 18.1441SectionDisposition of receipts; directives; subsection (1) inapplicable to state agency within legislative branch.
Section 18.1442SectionExpenditure or transfer of funds appropriated to entity within legislative branch.
Section 18.1443SectionMoney received by state agencies; forwarding to state treasurer; crediting to general fund; limitation on transfers.
Section 18.1444SectionEncumbrances and receivables; reporting and recording.
Section 18.1447SectionScorecard; metric categories; definitions.
Section 18.1448SectionExpenditure of state funds; availability of information on website homepages; "expenditure of state funds" defined.
Section 18.1451SectionLapse of unencumbered balance of appropriation; unascertainable documents; charging encumbrance to next succeeding fiscal year.
Section 18.1451aSectionWork projects.
Section 18.1452SectionPayment and use of amounts appropriated in budget act.
Section 18.1453SectionAppropriations from restricted revenues; limitation on expenditure.
Section 18.1454SectionAppropriation of full-time equated positions; basis; report on status of FTE positions; report containing fiscal year summary of information required in subsection (2).
Section 18.1455SectionAppropriations for unclassified positions; use; eligibility of incumbents of unclassified positions to participate in state contributory insurance and longevity programs; prior years' service as classified employee in determining amount of longevity payment; use of appropriations for salaries and wages; payment of back salaries or wages.
Section 18.1456SectionRepealed. 1999, Act 8, Imd. Eff. Mar. 22, 1999.
Section 18.1458SectionUse of amounts authorized for equal employment opportunity services; filling positions; responsibility.
Section 18.1459SectionRepealed. 1988, Act 504, Imd. Eff. Dec. 29, 1988.
Section 18.1460SectionIndirect cost rate or percentage; determination; report; request for appropriations of federal funds not to include funds for indirect costs; charging indirect cost to award, contract, or grant; crediting indirect cost; availability of revenues.
Section 18.1461SectionAudit pursuant to federal law; single audits; conduct; funding; encumbering amounts to finance cost of audits; carrying over unexpended amounts; schedule of expenditures of federal awards.
Section 18.1462SectionPlan to comply with audit recommendations.
Section 18.1463SectionFederal pass-through funds to local institutions and units of local government; appropriation; certain funds not to be expended unless appropriated.
Section 18.1470SectionProcurement contract for services; audit of vendor to verify compliance; provision; availability; exemption; "auditor general" defined.
Section 18.1483SectionDefinitions used in MCL 18.1483 to 18.1489.
Section 18.1484SectionSystem of reporting and general framework to be used in evaluations of internal accounting and administrative control systems; development; modification; notice.
Section 18.1485SectionInternal accounting and administrative control system; establishment and maintenance; elements; duties of head of principal department; reports.
Section 18.1486SectionInternal auditor; appointment; member of state classified executive service; supervision; protection; duties; professional and auditing standards.
Section 18.1487SectionInternal auditor; reports; plan to correct problems, abuses, or deficiencies; public disclosure of information.
Section 18.1488SectionRepealed. 1999, Act 8, Imd. Eff. Mar. 22, 1999.
Section 18.1489SectionEvaluation and report by auditor general.
Section 18.1491SectionFiscal year.
Section 18.1492SectionIncluding financial statements in comprehensive annual financial report; responsibility; statement format; audit; submission of statements.
Section 18.1493SectionPreliminary, unaudited financial statements including notes of general fund and state school aid fund; submission to legislature and fiscal agency.
Section 18.1494SectionComprehensive annual financial report; publication; preparation of financial statements; certificates of examination; disclosure of budgetary basis; deviation from generally accepted accounting principles; establishment and use of capital outlay reserve.
Section 18.1495, 18.1496Section Repealed. 1988, Act 504, Imd. Eff. Dec. 29, 1988.
Section 18.1497SectionItemized statement of state spending paid to units of local government and total state spending from state sources; transmittal; calculation of spending proportion; publication of report; reporting amount of additional payments; payment of amount; making up shortfall in payments.
Section 18.1498SectionLocal government payment fund; creation; reservation of money appropriated to fund; amounts considered state payments to units of local government.
Section 18.1499SectionClosing schedule; procedural directives; appropriation transfer; monthly statement of estimated revenues; latest published estimate.