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.
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. Sec. 18. (1) A […]
Section 141.439 – Expenditure of Funds; Transfers Within Appropriations.
141.439 Expenditure of funds; transfers within appropriations. Sec. 19. (1) A member of the legislative body, the chief administrative officer, an administrative officer, or an employee of a local unit shall not authorize or participate in the expenditure of funds except as authorized by a general appropriations act. An expenditure shall not be incurred except […]
Section 141.440 – Violation; Filing; Report; Review and Action by Attorney General; Civil Action for Recovery of Funds and Public Property.
141.440 Violation; filing; report; review and action by attorney general; civil action for recovery of funds and public property. Sec. 20. A violation of sections 17 to 19 by the chief administrative officer, an administrative officer, employee, or member of the legislative body of the local unit disclosed in an audit of the financial records […]
Section 141.440a – Manuals, Forms, and Operating Procedures; Training and Educational Programs.
141.440a Manuals, forms, and operating procedures; training and educational programs. Sec. 20a. (1) The department of treasury shall publish suggested manuals, forms, and operating procedures which may be used by local units in complying with this act. These manuals, forms, and procedures shall be designed to account for the various kinds and sizes of local […]
Section 141.428 – Contents of Audit Report.
141.428 Contents of audit report. Sec. 8. Every audit report shall do all of the following: (a) State that the audit has been conducted in accordance with generally accepted auditing standards and with the standards prescribed by the state treasurer. (b) State that financial statements in such reports have been prepared in accordance with generally […]
Section 141.429 – Public Inspection of Audit Reports.
141.429 Public inspection of audit reports. Sec. 9. All audit reports submitted under this act shall be made available for public inspection. History: 1968, Act 2, Imd. Eff. Feb. 20, 1968
Section 141.430 – Orders and Subpoenas.
141.430 Orders and subpoenas. Sec. 10. In connection with any audit and examination conducted under the provisions of this act, the state treasurer, or a deputy state treasurer, may issue subpoenas, direct the service thereof by any police officer, and compel the attendance and testimony of witnesses, may administer oaths and examine such persons as […]
Section 141.431 – Violations of Act.
141.431 Violations of act. Sec. 11. If any audit or investigation conducted under this act discloses statutory violations on the part of any officer, employee or board of any local unit, a copy of such report shall be filed with the attorney general who shall review the report and cause to be instituted such proceeding […]
Section 141.432 – Verification of Transactions.
141.432 Verification of transactions. Sec. 12. (1) For purposes of verifying any transactions disclosed by an audit or investigation, any person or firm authorized to conduct an audit under this act may ascertain the deposits, payments, withdrawals and balances on deposit in any bank account or with any contractor or with any other person having […]
Section 141.433 – Scope of Examiner’s Authority; Production of Records; Divulging Confidential Information.
141.433 Scope of examiner’s authority; production of records; divulging confidential information. Sec. 13. (1) Notwithstanding the confidentiality provisions of any tax laws, any authorized employee of the state treasurer, certified public accountant or firm of certified public accountants conducting an audit under this act shall have access to and authority to examine all books, accounts, […]