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MI HB4235

Bill

Status

Introduced

2/12/2013

Primary Sponsor

Joel Johnson

Click for details

Origin

House of Representatives

97th Legislature

AI Summary

  • Local units with population less than 4,000 must obtain financial audits at least biennially (every two years).

  • Local units with population of 4,000 or more must obtain annual financial audits, subject to an exception for certain authorities.

  • Local authorities with annual budgets less than $50,000 may obtain audits biennially instead of annually.

  • If any audit reveals material deviations from accounting standards, regulatory violations, or fiscal irregularities such as defalcation or malfeasance, the Department of Treasury may require an audit in the following year.

Legislative Description

Local government; audits; audit requirements for local government authorities; allow 2-year audit under certain conditions. Amends sec. 5 of 1968 PA 2 (MCL 141.425).

Local government, audits

Last Action

Printed Bill Filed 02/13/2013

2/13/2013

Committee Referrals

Local Government2/12/2013

Full Bill Text

No bill text available