2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a)

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  4. 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a)

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Section
141.421

Uniform Charts of Accounts for Local Units; Design; Conformity to Uniform Standards; Maintenance of Local Unit Accounts; Publication of Standard Operating Procedures and Forms; Assistance, Advice, or Instruction; Inadequacy of Local Unit; Report; Services of Certified Public Accountant or State Treasurer; Expenses; Payment; Contract; Monthly Billings.

Section
141.421a

Short Title.

Section
141.422

Meanings of Words and Phrases.

Section
141.422a

Definitions; A, B.

Section
141.422b

Definitions; B to D.

Section
141.422c

Definitions; E to G.

Section
141.422d

Definitions; D to S.

Section
141.423

Publication; Hearings.

Section
141.424

Annual Financial Report; Contents; Filing; Extension; Unauthorized Investments Prohibited; “Pension” Defined.

Section
141.424a

Failure of Local Unit to Report Investments in Derivative Instruments or Products.

Section
141.424b

Schedule of Derivative Instruments and Products; Filing Copies; Library of Michigan and Depository Libraries as Depositories; Retention of Annual Report by Local Unit.

Section
141.425

Local Units; Audits.

Section
141.426

Certified Public Accountants; Cost.

Section
141.427

Minimum Auditing Procedures and Standards; Form for Report of Auditing Procedures; Filing Audit Report and Report of Auditing Procedures; Time for Filing; Extension.

Section
141.428

Contents of Audit Report.

Section
141.429

Public Inspection of Audit Reports.

Section
141.430

Orders and Subpoenas.

Section
141.431

Violations of Act.

Section
141.432

Verification of Transactions.

Section
141.433

Scope of Examiner's Authority; Production of Records; Divulging Confidential Information.

Section
141.433a

Energy Conservation Improvements.

Section
141.434

Budget; Preparation, Presentation, and Control of Expenditures; Information; Transmitting Recommended Budget to Legislative Body; Suggested General Appropriations Act; Consideration of Recommended Budget; Furnishing Information to Legislative Body; Public Hearing.

Section
141.435

Recommended Budget; Contents; Limitation on Total Estimated Expenditures.

Section
141.436

General Appropriations Act; Requirements; Line Items Not Mandated; Taxation; Limitation on Estimated Total Expenditure; Presumption; Suit Against County Legislative Body; Standing; Mediation; Severability.

Section
141.437

General Appropriations Act; Amendment; Reports; Recommendations.

Section
141.438

Incurring Debts or Obligations; Dividing Appropriations Into Allotments; Expenditures; Application or Diversion of Money; Restrictions on Delegation of Duties; Enforcement Power; Suit Against Chief Administrative Officer of County; Standing; Mediation; 60-Day Period to Bring Suit in Michigan Court of Appeals; Court Jurisdiction; Limitation; Certain Actions Barred; Expenditure of Funds; Severability.

Section
141.439

Expenditure of Funds; Transfers Within Appropriations.

Section
141.440

Violation; Filing; Report; Review and Action by Attorney General; Civil Action for Recovery of Funds and Public Property.

Section
141.440a

Manuals, Forms, and Operating Procedures; Training and Educational Programs.