MCL - 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
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Am. 1975, Act 242, Imd. Eff. Sept. 4, 1975
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Am. 1996, Act 426, Imd. Eff. Nov. 25, 1996
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Am. 2002, Act 370, Imd. Eff. May 24, 2002
| Document | Type | Description |
|---|---|---|
| Section 21.41 | Section | Accounting and reporting system; installation by state treasurer; uniformity. |
| Section 21.42 | Section | Accounting system; accounts; form and contents. |
| Section 21.43 | Section | Accounting system; separate accounts for appropriations; contents. |
| Section 21.44 | Section | Accounting system; uniform annual financial reports from county offices; filing. |
| Section 21.44a | Section | Statement to be filed with auditor general; annual county financial report; excluded information; unauthorized investments prohibited. |
| Section 21.44b | Section | Nonpension investments in derivative instruments or products; failure to report; determination and report by auditor general or department of treasury; expenses. |
| Section 21.44c | Section | Schedule of derivative instruments and products; filing copies with library of Michigan and depository libraries; availability of report and statement for public inspection. |
| Section 21.45 | Section | State 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 21.46 | Section | Examination of accounts; subpoenas; witnesses; production of records. |
| Section 21.47 | Section | Accounting system; report of examination of accounts; filing; criminal and civil proceedings; prosecution; removal for neglect. |
| Section 21.48 | Section | Accounting system; adoption by county officers mandatory; refusal; penalties. |
| Section 21.49 | Section | Accounting system; removal for noncompliance; hearing. |
| Section 21.50 | Section | Accounting system; audit of department of treasury. |
| Section 21.51 | Section | Giving or offering to examiner or other employee money, gift, emolument, or thing of value; purposes; misdemeanor; penalty. |
| Section 21.52 | Section | Receiving or soliciting money, gift, emolument, or anything of value; purposes; misdemeanor; penalty. |
| Section 21.53 | Section | Repealed. 2002, Act 370, Imd. Eff. May 24, 2002. |
| Section 21.54 | Section | Repealed. 1984, Act 431, Eff. Mar. 29, 1985. |
| Section 21.55 | Section | Definitions. |