reglab/housing_qa huggingface dataset:
MI Comp L § 18.1460 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1460 - Indirect Cost Rate or Percentage; Determination; Report; Request for Appropriations of Federal Funds Not to Include Funds for Indirect Costs; Charging Indirect Cost to Award, Contract, or Grant; Crediting Indirect Cost; Availability of Revenues.

18.1460 Indirect cost rate or percentage; determination; report; request for appropriations of federal funds not to include funds for indirect costs; charging indirect cost to award, contract, or grant; crediting indirect cost; availability of revenues. Sec. 460.  (1) A state agency shall determine what the indirect cost rate or percentage is for that state agency and shall report that indirect cost rate or percentage to the department, the appropriations committees, and the fiscal agencies. A state agency's request for appropriations of federal funds shall not include funds provided for indirect costs.  (2) A state agency which has received an award, contract, or grant shall charge the applicable indirect cost to that award, contract, or grant. The indirect cost shall be credited as revenue to the respective state funds to offset state expenditures for support services for which indirect costs were provided. These revenues shall be available to meet the required 1% payment to the civil service commission as set forth in section 5 of article XI of the state constitution of 1963 , as it applies to salaries and wages funded from federal revenues.  History: 1984, Act 431, Eff. Mar. 29, 1985 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1461 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1461 - Audit Pursuant to Federal Law; Single Audits; Conduct; Funding; Encumbering Amounts to Finance Cost of Audits; Carrying Over Unexpended Amounts; Schedule of Expenditures of Federal Awards.

18.1461 Audit pursuant to federal law; single audits; conduct; funding; encumbering amounts to finance cost of audits; carrying over unexpended amounts; schedule of expenditures of federal awards.Sec. 461.  (1) Each audit performed pursuant to 31 USC 7501 to 7507 shall be conducted by an independent auditor in accordance with generally accepted government auditing standards. Single audits for this state shall be conducted in accordance with 31 USC 7501 to 7507 by the auditor general or an independent accounting firm selected by the auditor general. For fiscal years beginning October 1, 1985 and through September 30, 2011, biennial audits of state departments and agencies shall be performed for purposes of complying with the requirements of 31 USC 7501 to 7507 pertaining to audit evaluation of the internal controls of this state and the state's compliance with material features of laws and regulations related to major federal assistance programs. For fiscal years beginning October 1, 2011 and each fiscal year thereafter, an annual statewide single audit shall be performed for purposes of complying with the requirements of 31 USC 7501 to 7507 pertaining to audit evaluation of the internal controls of this state and the state's compliance with material features of laws and regulations related to major federal assistance programs.  (2) For fiscal years beginning October 1, 1985 and through September 30, 2011, the funding for single audits shall be from the respective federal grants audited, in accordance with 31 USC 7501 to 7507. For fiscal years beginning October 1, 2011 and each fiscal year thereafter, funding for the statewide single audit shall be allocated to federal programs based on a methodology determined by the director that is in accordance with federal compliance requirements. The chief executive officer of each principal department shall ensure that sufficient amounts are encumbered from the appropriate federal grants to finance the cost of the audits. Any unexpended amounts of encumbered funds may be carried over into succeeding years to cover the cost of the single audits.  (3) The director, in consultation with the auditor general, shall issue directives to all state agencies concerning the procedures and timelines for compiling the schedule of expenditures of federal awards and all other information required for the statewide single audit. The director shall submit the schedule of expenditures of federal awards to the auditor general and the fiscal agencies. History: 1984, Act 431, Eff. Mar. 29, 1985 ;-- Am. 1986, Act 251, Imd. Eff. Dec. 4, 1986 ;-- Am. 1999, Act 8, Imd. Eff. Mar. 22, 1999 ;-- Am. 2012, Act 233, Imd. Eff. June 29, 2012 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1462 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1462 - Plan to Comply With Audit Recommendations; Corrective Action Plans.

18.1462 Plan to comply with audit recommendations; corrective action plans.Sec. 462.  (1) Upon completion of an audit, the principal executive officer of a state agency which is audited shall submit a plan to comply with the audit recommendations to the state budget office. The plan shall be prepared in accordance with procedures prescribed by the state budget director. Copies of the plan shall be distributed in accordance with the administrative guide to state government. Copies shall also be distributed to relevant house and senate appropriations subcommittees, relevant house and senate standing committees, fiscal agencies, and the executive office.  (2) The state budget director shall develop procedures for principal departments to follow for the development of corrective action plans. The plan described under this section shall be prepared in accordance with procedures prescribed by the state budget director and in accordance with reinforcing procedures prescribed by the principal department.  (3) Principal departments shall periodically report progress on remediating material weaknesses on a schedule provided by the state budget director. History: 1984, Act 431, Eff. Mar. 29, 1985 ;-- Am. 1999, Act 8, Imd. Eff. Mar. 22, 1999 ;-- Am. 2018, Act 389, Imd. Eff. Dec. 19, 2018 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1463 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1463 - Federal Pass-Through Funds to Local Institutions and Units of Local Government; Appropriation; Certain Funds Not to Be Expended Unless Appropriated.

18.1463 Federal pass-through funds to local institutions and units of local government; appropriation; certain funds not to be expended unless appropriated.  Sec. 463.  Federal pass-through funds to local institutions and units of local government which do not require additional state matching funds and for which the criteria for distribution is established by the federal government are appropriated for the purposes intended. Unless provided for in other statutes, funds received during a fiscal year and unexpended funds carried forward from previous fiscal years for which a principal department has discretion as to how the funds will be distributed shall not be expended unless appropriated. History: 1984, Act 431, Eff. Mar. 29, 1985 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1470 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1470 - Procurement Contract for Services; Audit of Vendor to Verify Compliance; Provision; Availability; Exemption; "Auditor General" Defined.

18.1470 Procurement contract for services; audit of vendor to verify compliance; provision; availability; exemption; "auditor general" defined.Sec. 470.  (1) Beginning January 1, 2013, if a state agency enters into a procurement contract for services, the contract shall provide that the department or its designee may audit the vendor to verify compliance with the contract. The financial and accounting records associated with the contract shall be made available to the department or its designee and the auditor general, upon request, during the term of the contract and any extension of the contract and for 3 years after the later of the expiration date or final payment under the contract. The department and its designee shall not audit any matters outside the scope of the individual contract unless there is a separate constitutional or statutory basis for that audit.  (2) Beginning January 1, 2013, if a person receives a grant of state funds, the person shall agree to allow the department or its designee to audit the person to verify compliance with the terms of the grant. The person shall also agree that the financial and accounting records associated with the grant shall be made available to the department or its designee and the auditor general, upon request, during the term of the grant and any extension of the grant and for 3 years after the later of the expiration date or final payment under the grant. The department and its designee shall not audit any matters outside the scope of the individual grant unless there is a separate constitutional or statutory basis for that audit.  (3) Proprietary financial and accounting data and records associated with the contract or grant shall be exempt from disclosure under the freedom of information act, 1976 PA 442, MCL 15.231 to 15.246.  (4) Nothing in this section shall limit the constitutional or statutory authority of the auditor general.  (5) As used in this section, "auditor general" means the auditor general or a certified public accounting firm selected by the auditor general to conduct the audit. History: Add. 2012, Act 230, Imd. Eff. June 29, 2012 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1483 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1483 - Definitions Used in MCL 18.1483 to 18.1489.

18.1483 Definitions used in MCL 18.1483 to 18.1489.Sec. 483.  As used in this section and sections 484 to 489:  (a) "Department head" means the head of a principal department.  (b) "Internal control system" means a process, effected by the director of the principal department, management, and other personnel, designed to provide reasonable assurance regarding the accomplishment of department objectives relating to operations, reporting, and compliance. History: Add. 1986, Act 272, Imd. Eff. Dec. 19, 1986 ;-- Am. 2018, Act 389, Imd. Eff. Dec. 19, 2018 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1484 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1484 - System of Reporting and General Framework to Be Used in Evaluations of Internal Control Systems; Development; Modification; Notice.

18.1484 System of reporting and general framework to be used in evaluations of internal control systems; development; modification; notice.Sec. 484.  (1) The state budget director, in consultation with the auditor general, shall develop a system of reporting and a general framework which shall be used by the principal departments in performing evaluations on their respective internal control systems.  (2) The state budget director, in consultation with the auditor general, may modify the format for the report or the framework for conducting the evaluations after giving 30 days' notice to each principal department head and the senate and house appropriations committees. History: Add. 1986, Act 272, Imd. Eff. Dec. 19, 1986 ;-- Am. 1999, Act 8, Imd. Eff. Mar. 22, 1999 ;-- Am. 2018, Act 389, Imd. Eff. Dec. 19, 2018 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1485 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1485 - Internal Control System; Establishment and Maintenance; Elements; Duties of Head of Principal Department; Reports.

18.1485 Internal control system; establishment and maintenance; elements; duties of head of principal department; reports.Sec. 485.  (1) The department head of each principal department shall establish and maintain an internal control system within that principal department using the generally accepted accounting principles as developed by the accounting profession and in conformance with directives issued pursuant to section 141(d).  (2) Each internal control system shall include, but not be limited to, all of the following elements:  (a) A plan of organization that provides separation of duties and responsibilities among employees.  (b) A plan that limits access to that principal department's resources to authorized personnel whose use is required within the scope of their assigned duties.  (c) A system of authorization and record-keeping procedures to control assets, liabilities, revenues, and expenditures.  (d) A system of practices to be followed in the performance of duties and functions in each principal department.  (e) Qualified personnel that maintain a level of competence.  (f) Internal control techniques that are effective and efficient.  (3) Each head of a principal department shall document the system, communicate system requirements to employees of that principal department, assure that the system is functioning as prescribed, and modify as appropriate for changes in condition of the system.  (4) The head of each principal department shall provide a biennial report on or before May 1 of each odd numbered year to the governor, the auditor general, the senate and house appropriations committees, the fiscal agencies, and the state budget director. The department director shall attach a letter from the internal auditor certifying the department's conformance to the evaluation and reporting requirements in the general framework referenced in section 484. For the period reviewed, the report shall include, but not be limited to, both of the following:  (a) A description of any material inadequacy or weakness discovered in connection with the evaluation of the department's internal control system as of October 1 of the preceding year and the plans and a time schedule for correcting the internal control system, described in detail.  (b) A listing of each audit or investigation performed by the internal auditor pursuant to sections 486(4) and 487. History: Add. 1986, Act 272, Imd. Eff. Dec. 19, 1986 ;-- Am. 1999, Act 8, Imd. Eff. Mar. 22, 1999 ;-- Am. 2018, Act 389, Imd. Eff. Dec. 19, 2018 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1487 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1487 - Internal Auditor; Reports; Plan to Correct Problems, Abuses, or Deficiencies; Public Disclosure of Information.

18.1487 Internal auditor; reports; plan to correct problems, abuses, or deficiencies; public disclosure of information.Sec. 487.  (1) Each internal auditor and department management shall report immediately to the department head if the internal auditor or management becomes aware of particularly serious or flagrant problems, abuses, or deficiencies relating to the administration of programs or operations of that principal department or its state agencies. If criminal activity is suspected, the department head shall immediately submit a report to the governor, attorney general, and the auditor general in accordance with reporting requirements established pursuant to section 484. Departments shall establish incident reporting protocols, reviewed and approved by the principal department director, to fulfill the reporting of all suspected serious problems by either internal audit or department management. Incidences warranting reporting under these provisions shall include those perpetrated by state employees or external entities with whom departments come into contact.  (2) Within 60 days after the receipt of a report filed pursuant to subsection (1), the department head shall submit a plan to correct the problems, abuses, or deficiencies to the state budget director. Within 30 days after the receipt of the plan to correct, the state budget director shall submit copies of the plan to correct to the auditor general and the senate and house appropriations committees.  (3) This section shall not be construed to authorize the public disclosure of information which is part of an ongoing criminal investigation or which is specifically prohibited from public disclosure by any other provision of law. History: Add. 1986, Act 272, Imd. Eff. Dec. 19, 1986 ;-- Am. 2018, Act 389, Imd. Eff. Dec. 19, 2018 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1488 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1488 - Repealed. 1999, Act 8, Imd. Eff. Mar. 22, 1999.

18.1488 Repealed. 1999, Act 8, Imd. Eff. Mar. 22, 1999. Compiler's Notes: The repealed section pertained to budget recommendations.Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1489 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1489 - Evaluation and Report by Auditor General.

18.1489 Evaluation and report by auditor general. Sec. 489.  The auditor general shall evaluate the implementation of the requirements of sections 483 to 488 and shall report to the legislature in the financial audit of each department. History: Add. 1986, Act 272, Imd. Eff. Dec. 19, 1986 ;-- Am. 1992, Act 58, Imd. Eff. May 20, 1992 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1491 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1491 - Fiscal Year.

18.1491 Fiscal year. Sec. 491.  The fiscal year of the state shall commence October 1 and continue through September 30. History: 1984, Act 431, Eff. Mar. 29, 1985 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1492 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1492 - Including Financial Statements in Comprehensive Annual Financial Report; Responsibility; Statement Format; Audit; Submission of Statements.

18.1492 Including financial statements in comprehensive annual financial report; responsibility; statement format; audit; submission of statements. Sec. 492.  The financial statements of all state agencies, as defined by generally accepted accounting principles as falling within the reporting responsibility of the state, shall be included in the comprehensive annual financial report of the state. The director shall designate and notify each state agency of this responsibility as well as describe the statement format that shall be followed by each agency so notified. The statements provided shall be followed by each state agency so notified. The statements provided shall be audited as provided by law or by the auditor general or independent auditors selected by the auditor general before submission to the department of management and budget and shall be submitted not later than 90 days following the close of the state's fiscal year. History: 1984, Act 431, Eff. Mar. 29, 1985 ;-- Am. 1999, Act 8, Imd. Eff. Mar. 22, 1999 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1493 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1493 - Preliminary, Unaudited Financial Statements Including Notes of General Fund and State School Aid Fund; Submission to Legislature and Fiscal Agency.

18.1493 Preliminary, unaudited financial statements including notes of general fund and state school aid fund; submission to legislature and fiscal agency. Sec. 493.  The director shall submit preliminary, unaudited financial statements including notes of the general fund and the state school aid fund to the legislature and the fiscal agencies within 120 days after the end of the fiscal year. History: 1984, Act 431, Eff. Mar. 29, 1985 ;-- Am. 1999, Act 8, Imd. Eff. Mar. 22, 1999 Popular Name: Act 431Popular Name: DMB
MI Comp L § 18.1494 (2021)
2021 Michigan Compiled Laws|Chapter 18 - Department of Management and Budget|Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594)|Article 4 - (18.1401...18.1499)|Section 18.1494 - Comprehensive Annual Financial Report; Publication; Preparation of Financial Statements; Certificates of Examination; Disclosure of Budgetary Basis; Deviation From Generally Accepted Accounting Principles; Establishment and Use of Capital Outlay Reserve.

18.1494 Comprehensive annual financial report; publication; preparation of financial statements; certificates of examination; disclosure of budgetary basis; deviation from generally accepted accounting principles; establishment and use of capital outlay reserve. Sec. 494.  (1) Within 6 months after the end of the fiscal year, the director shall publish a comprehensive annual financial report which shall conform as nearly as practicable to established governmental reporting standards. The financial statements shall be prepared in accordance with generally accepted accounting principles and shall contain certificates of examination by the auditor general and any other independent auditor the auditor general may assign. The comprehensive annual financial report and the 120-day report shall contain disclosures of the budgetary basis if different from statements prepared under generally accepted accounting principles.  (2) A deviation from generally accepted accounting principles shall not be made unless authorized by statute. A deviation which is being employed at the time this act takes effect may continue until the deviation is corrected and accounted for on the basis of generally accepted accounting principles.  (3) When the state budget director determines that sufficient revenues exist, a capital outlay reserve shall be established. After a capital outlay reserve is established, the capital outlay reserve shall not be used to balance any deficit. History: 1984, Act 431, Eff. Mar. 29, 1985 Popular Name: Act 431Popular Name: DMB