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

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

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.

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