reglab/statecodes huggingface dataset:
2023 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 18.1451a - Work Projects.

18.1451a Work projects.
Sec. 451a.
(1) Except as provided in section 248, a work project appropriation continues to be available until completion of the work or 48 months after the last day of the fiscal year in which the appropriation was originally made, whichever comes first, then the remaining balance lapses to the state fund from which it was appropriated. For work projects established before the effective date of the amendatory act that added this section, the 48-month time period described in this subsection begins on the last day of the fiscal year in the year the amendatory act that added this section takes effect. To be designated as a work project, a work project shall meet all of the following criteria:
(a) The work project shall be for a specific purpose.
(b) The work project shall contain a specific plan to accomplish its objective.
(c) The work project shall have an estimated completion cost.
(d) The work project shall have an estimated completion date.
(2) The director has the authority to issue directives to lapse existing work project accounts at any time. The director shall notify each member of the senate and house appropriations committees and the fiscal agencies of work projects that the director has ordered to lapse. These directives may be disapproved by either the senate or house appropriations committee within 30 days after the date of notification and, if disapproved within that time, shall not be effective.
(3) Not later than 45 days after the conclusion of the fiscal year, the director shall notify the senate and house appropriations committees and the fiscal agencies of appropriations proposed to be designated as work projects in accordance with the definition contained in this act. These designations may be disapproved by either appropriations committee within 30 days after the date of notification and, if disapproved within that time, shall not be effective. The notification shall include an estimate of the dollar amount of the funds to be designated as work projects and a description of all work projects designated in an appropriations act.
(4) Not later than 120 days after the conclusion of the fiscal year, the director shall prepare and deliver to the senate and house appropriations committees and the fiscal agencies a report that summarizes current work project accounts. This report shall contain a listing of all work project accounts, the balance in each account, the amount of funds that lapsed from any previously designated work projects, and the funds that received these lapses.
History:
Add. 1999, Act 8, Imd. Eff. Mar. 22, 1999
Popular Name:
Act 431
Popular Name:
DMB
2023 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 18.1452 - Payment and Use of Amounts Appropriated in Budget Act.

18.1452 Payment and use of amounts appropriated in budget act.
Sec. 452.
(1) The amounts appropriated in a budget act shall be paid out of the state treasury at a time and in a manner as provided by law.
(2) Each of the amounts appropriated shall be used solely for the respective purposes stated in the budget act except as otherwise provided by law.
History:
1984, Act 431, Eff. Mar. 29, 1985
Popular Name:
Act 431
Popular Name:
DMB
2023 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 18.1453 - Appropriations From Restricted Revenues; Limitation on Expenditure.

18.1453 Appropriations from restricted revenues; limitation on expenditure.
Sec. 453.
If appropriations are made in a budget act from restricted revenues including federal and matching revenues, the amount to be expended from the restricted revenue shall not exceed the amount appropriated in the budget act or the amount paid in, together with the balances carried forward from the previous fiscal year, whichever is the lesser.
History:
1984, Act 431, Eff. Mar. 29, 1985
Popular Name:
Act 431
Popular Name:
DMB
2023 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 18.1454 - Appropriation of Full-Time Equated Positions; Basis; Report on Status of Fte Positions; Report Containing Fiscal Year Summary of Information Required in Subsection (2).

18.1454 Appropriation of full-time equated positions; basis; report on status of FTE positions; report containing fiscal year summary of information required in subsection (2).
Sec. 454.
(1) Each budget act shall appropriate full-time equated positions based on 2,088 hours for 1.0 FTE position.
(2) Before the end of each quarter, the department of civil service shall provide a report to the department, the appropriations committees, and the fiscal agencies regarding the status of FTE positions for the preceding quarter. The quarterly report shall include, but shall not be limited to, the following information:
(a) The number of FTE positions, by department, on the last payroll for the preceding quarter.
(b) The increase or decrease in FTE positions, by department, compared to the last quarterly report.
(c) The difference between the appropriated FTE positions, and the actual number of FTE positions, by department, for that quarter.
(d) Summary totals for the information listed in subdivisions (a), (b), and (c).
(3) The department of civil service shall provide a report to the appropriations committees and the fiscal agencies by December 1 of each year, which shall include a fiscal year summary of the information required in subsection (2) for the most recently completed fiscal year.
History:
Add. 1988, Act 504, Imd. Eff. Dec. 29, 1988 ;-- Am. 1999, Act 8, Imd. Eff. Mar. 22, 1999
Popular Name:
Act 431
Popular Name:
DMB
2023 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 18.1455 - Appropriations for Unclassified Positions; Use; Eligibility of Incumbents of Unclassified Positions to Participate in State Contributory Insurance and Longevity Programs; Prior Years' Service as Classified Employee in Determining Amount of Longevity Payment; Use of Appropriations for Salaries and Wages; Payment of Back Salaries or Wages.

18.1455 Appropriations for unclassified positions; use; eligibility of incumbents of unclassified positions to participate in state contributory insurance and longevity programs; prior years' service as classified employee in determining amount of longevity payment; use of appropriations for salaries and wages; payment of back salaries or wages.
Sec. 455.
(1) The appropriations made under a budget act for unclassified positions as specified by a line item appropriation shall only be used for those positions.
(2) Incumbents of unclassified positions in the executive branch of state government, the legislative auditor general's office, and judicial officers whose total compensation is payable by the state and who are not eligible to receive additional compensation from a county, township, or municipal governmental unit of this state pursuant to the state constitution of 1963 or state law, are eligible to participate in the state contributory insurance and longevity programs on the same basis as classified employees. Prior years' service as a classified employee shall be included in determining the amount of the longevity payment.
(3) The appropriations for salaries and wages shall be used only with respect to classified positions established by the civil service commission and to special personal service employees hired with approval of the department of civil service. Money appropriated in a budget act shall not be used to pay back salaries or wages to an employee, except for the purpose of paying appropriately authorized retroactive gross pay adjustments to an employee with an effective date prior to October 1 of the fiscal year in which the approval was given.
History:
1984, Act 431, Eff. Mar. 29, 1985
Popular Name:
Act 431
Popular Name:
DMB
2023 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 18.1456 - Repealed. 1999, Act 8, Imd. Eff. Mar. 22, 1999.

18.1456 Repealed. 1999, Act 8, Imd. Eff. Mar. 22, 1999.
Compiler's Notes:
The repealed section pertained to appropriations for contractual services, supplies, and materials.
Popular Name:
Act 431
Popular Name:
DMB
2023 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 18.1458 - Use of Amounts Authorized for Equal Employment Opportunity Services; Filling Positions; Responsibility.

18.1458 Use of amounts authorized for equal employment opportunity services; filling positions; responsibility.
Sec. 458.
The amounts authorized in a budget act for equal employment opportunity services shall only be used to comply with laws or orders relative to equal opportunity employment and affirmative action programs. These positions shall be filled by persons employed by the principal executive officer of the state agency and shall be responsible only to that principal executive officer.
History:
1984, Act 431, Eff. Mar. 29, 1985
Popular Name:
Act 431
Popular Name:
DMB
2023 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 18.1459 - Repealed. 1988, Act 504, Imd. Eff. Dec. 29, 1988.

18.1459 Repealed. 1988, Act 504, Imd. Eff. Dec. 29, 1988.
Compiler's Notes:
The repealed section pertained to payment of court judgments.
Popular Name:
Act 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 431
Popular Name:
DMB
2023 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 18.1495 - Report on State's Current Financial Situation; Publish; Contents Required.

18.1495 Report on state's current financial situation; publish; contents required.
Sec. 495.
(1) Within 9 months after the end of the fiscal year, the state budget director shall publish on the internet a report that communicates the state's current financial situation in an easy-to-understand report.
(2) At a minimum, the report will contain information on no less than the most recent 5 years of data for each of the following:
(a) Total state revenues and expenditures.
(b) Total general fund/general purpose revenues and expenditures.
(c) Total school aid fund revenues and expenditures.
(d) The unrestricted fund balance for the general fund and school aid fund.
(e) Total outstanding state debt by major type.
(f) Total unfunded pension and other postemployment benefit obligations for each of the following retirement systems:
(i) The state employees' retirement act, 1943 PA 240, MCL 38.1 to 38.69.
(ii) The public school employees retirement act of 1979, 1980 PA 300, MCL 38.1301 to 38.1437.
(iii) The judges retirement act of 1992, 1992 PA 234, MCL 38.2101 to 38.2670.
(iv) The state police retirement act of 1986, 1986 PA 182, MCL 38.1601 to 38.1648.
(v) The Michigan legislative retirement system act, 1957 PA 261, MCL 38.1001 to 38.1080.
(g) Total revenues by major source, including taxes and federal grants.
(h) Total expenditures by major spending category.
(i) The number of state employees by department.
(j) Basic economic information for this state, including per-capita income, nonfarm payroll employment, and the unemployment rate.
History:
Add. 2018, Act 389, Imd. Eff. Dec. 19, 2018
Compiler's Notes:
Former MCL 18.1495, which pertained to state accounting and fiscal responsibility account, was repealed by Act 504 of 1988, Imd. Eff. Dec. 29, 1988.
Popular Name:
Act 431
Popular Name:
DMB
2023 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 18.1496 - Repealed. 1988, Act 504, Imd. Eff. Dec. 29, 1988.

18.1496 Repealed. 1988, Act 504, Imd. Eff. Dec. 29, 1988.
Compiler's Notes:
The repealed section pertained to working capital reserve account.
Popular Name:
Act 431
Popular Name:
DMB
2023 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 18.1497 - Itemized Statement of State Spending Paid to Units of Local Government and Total State Spending From State Sources; Transmittal; Calculation of Spending Proportion; Publication of Report; Reporting Amount of Additional Payments; Payment of Amount; Making Up Shortfall in Payments.

18.1497 Itemized statement of state spending paid to units of local government and total state spending from state sources; transmittal; calculation of spending proportion; publication of report; reporting amount of additional payments; payment of amount; making up shortfall in payments.
Sec. 497.
(1) The director shall transmit to the auditor general for review and comment, not later than May 31 of each year, an itemized statement of the state spending paid to units of local government and total state spending from state sources for the fiscal year in which this act takes effect, and each fiscal year thereafter, including a calculation of the proportion of state spending paid to units of local government to total state spending from state sources. The report shall be published by submission to the legislature not later than June 30 of each year.
(2) If the proportion calculated pursuant to subsection (1) is less than required by section 349, the statements required by this section shall report the amount of additional payments to units of local government which would have been necessary to meet the requirements of section 349. This amount shall be payable to units of local government not later than in the fiscal year following the fiscal year in which the deficiency in payments to units of local government was ascertained and reported to the legislature.
(3) Any appropriations to the fund which are intended to make up a shortfall in payments to units of local government for a prior fiscal year shall not be considered as state spending from state resources or as state payments to units of local government in the fiscal year in which the amounts are appropriated.
History:
1984, Act 431, Eff. Mar. 29, 1985 ;-- Am. 1988, Act 504, Imd. Eff. Dec. 29, 1988
Popular Name:
Act 431
Popular Name:
DMB
2023 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 18.1498 - Local Government Payment Fund; Creation; Reservation of Money Appropriated to Fund; Amounts Considered State Payments to Units of Local Government.

18.1498 Local government payment fund; creation; reservation of money appropriated to fund; amounts considered state payments to units of local government.
Sec. 498.
(1) The local government payment fund is hereby created. Money appropriated to the fund by the legislature shall be reserved for use in a fiscal year when additional state payments to units of local government are necessary to meet the requirements of section 349.
(2) The amounts recommended by the governor or appropriated by the legislature into the fund described in subsection (1) shall be considered, for purposes of fulfilling the requirements of section 349, as state spending to be paid to units of local government.
History:
1984, Act 431, Eff. Mar. 29, 1985
Popular Name:
Act 431
Popular Name:
DMB
2023 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 18.1499 - Closing Schedule; Procedural Directives; Appropriation Transfer; Monthly Statement of Estimated Revenues; Latest Published Estimate.

18.1499 Closing schedule; procedural directives; appropriation transfer; monthly statement of estimated revenues; latest published estimate.
Sec. 499.
(1) At least 60 days before the end of the fiscal year, the director shall issue to all state agencies a closing schedule which shall list the dates by which financial information must be submitted to the department. The director may issue, from time to time, directives concerning the procedures to be followed by state agencies during the fiscal year end closing process.
(2) An appropriation transfer made for the purpose of increasing general fund revenues appropriated to offset an actual shortfall in appropriated federal or state restricted revenues shall not be effective unless the transfer is approved within 60 days after the end of the fiscal year. An appropriation transfer made for the purpose of increasing the gross appropriation level of an appropriation line item shall not be effective unless the transfer is approved within 60 days after the end of the fiscal year.
(3) For purposes of the closing, the monthly statement of estimated revenues for the month ending November 30, and submitted pursuant to section 386, shall be used, along with the latest published estimate available at that date for funds not included in the monthly financial report.
History:
1984, Act 431, Eff. Mar. 29, 1985 ;-- Am. 1988, Act 504, Imd. Eff. Dec. 29, 1988
Popular Name:
Act 431
Popular Name:
DMB
2023 Michigan Compiled Laws › Chapter 18 - Department of Management and Budget › Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594) › Article 5 - (18.1501...18.1594) › Section 18.1501 - Severability.

18.1501 Severability.
Sec. 501.
If any portion of this act or the application of this act to any person or circumstances shall be found to be invalid by a court, the invalidity shall not affect the remaining portions or applications of this act which can be given effect without the invalid portion or application, if the remaining portions are not determined by the court to be inoperable, and to this end this act is declared to be severable.
History:
1984, Act 431, Eff. Mar. 29, 1985
Popular Name:
Act 431
Popular Name:
DMB
2023 Michigan Compiled Laws › Chapter 18 - Department of Management and Budget › Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594) › Article 5 - (18.1501...18.1594) › Section 18.1551 - Inquiry Into Administration of Act; Removal or Suspension of Appointed or Elective Public Officer for Violation; Public Officers to Which Section Inapplicable; Reporting Reasons for Suspension or Removal.

18.1551 Inquiry into administration of act; removal or suspension of appointed or elective public officer for violation; public officers to which section inapplicable; reporting reasons for suspension or removal.
Sec. 551.
(1) The governor shall inquire into the administration of this act.
(2) The governor may remove or suspend any appointive public officer for violations of this act.
(3) The governor may remove or suspend any elective public officer for violation of this act which constitutes gross neglect of duty, corrupt conduct in office, misfeasance, or malfeasance.
(4) This section does not apply to any public officer of the legislature or judicial branch of government.
(5) The governor shall report the reasons for any removal or suspension to the legislature.
History:
1984, Act 431, Eff. Mar. 29, 1985
Popular Name:
Act 431
Popular Name:
DMB
2023 Michigan Compiled Laws › Chapter 18 - Department of Management and Budget › Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594) › Article 5 - (18.1501...18.1594) › Section 18.1591 - Repeal of Acts and Parts of Acts.

18.1591 Repeal of acts and parts of acts.
Sec. 591.
The following acts and parts of acts are repealed:
YEAR OF
PUBLIC ACT
SECTION
COMPILED LAW
ACT
NUMBER
NUMBERS
NUMBERS
1869
132
13.41
1877
23
13.51 to 13.53
1887
116
21.91 to 21.92
1903
228
21.61 to 21.67
1915
71
35.281 to 35.282
1917
309
13.31
1919
71
14
21.54
1919
98
21.1 to 21.16
1919
120
24.41 to 24.42
1919
282
17.21 to 17.28
1921
2
6 and 11
17.6, 17.11
1921
35
17.41 to 17.42
1929
98
1 to 3
17.71 to 17.73
5 to 6
17.75 to 17.76
1929
265
35.291 to 35.292
1931
128
17.101 to 17.103
1935
231
17.121 to 17.122
1937
120
5.1 to 5.5
1941
258
1 to 9
21.101 to 21.109
11 and 12
21.111 to 21.112
1941
259
21.121 to 21.130
1947
9
17.301 to 17.302
1947
260
21.301 to 21.311
1948
51
First Extra Session
18.1 to 18.14a
1952
53
18.101 to 18.104
1956
112
17.501
1958
154
18.201 to 18.202
1964
277
4.760 to 4.765
1965
95
21.251 to 21.255
1965
380
12
16.112
100 to 109
16.200 to 16.209
1969
78
18.211 to 18.212
1974
161
18.51 to 18.53
1976
242
830.501 to 830.505
1977
76
21.401 to 21.412
1979
57
21.261 to 21.267
1981
18
21.501 to 21.533
1982
153
21.451 to 21.454
1983
14
21.421 to 21.425
History:
1984, Act 431, Eff. Mar. 29, 1985
Popular Name:
Act 431
Popular Name:
DMB
2023 Michigan Compiled Laws › Chapter 18 - Department of Management and Budget › Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594) › Article 5 - (18.1501...18.1594) › Section 18.1592 - Repeal of MCL 13.17 to 13.26.

18.1592 Repeal of MCL 13.17 to 13.26.
Sec. 592.
Sections 17 to 26 of chapter 12 of the Revised Statutes of 1846, being sections 13.17 to 13.26 of the Michigan Compiled Laws, are repealed.
History:
1984, Act 431, Eff. Mar. 29, 1985
Popular Name:
Act 431
Popular Name:
DMB
2023 Michigan Compiled Laws › Chapter 18 - Department of Management and Budget › Act 431 of 1984 - The Management and Budget Act (18.1101 - 18.1594) › Article 5 - (18.1501...18.1594) › Section 18.1594 - Repeal of Executive Reorganization Orders.

18.1594 Repeal of executive reorganization orders.
Sec. 594.
The following executive reorganization orders are rescinded and the assigned compiled law numbers shall be considered as repealed:
Executive Reorganization Order Numbers
Compiled Law Numbers
1970-2
10.111 and 18.22
1971-2
18.21
1972-3
10.112
1973-4
18.22
History:
1984, Act 431, Eff. Mar. 29, 1985
Popular Name:
Act 431
Popular Name:
DMB
2023 Michigan Compiled Laws › Chapter 18 - Department of Management and Budget › Act 183 of 1987 - Purchase of Fish by State Agencies and Local Units of Government (18.1701 - 18.1702) › Section 18.1701 - Definitions.

18.1701 Definitions.
Sec. 1.
As used in this act:
(a) "Local unit of government" means a county, city, village, or township.
(b) "Processed fish" means fish that have been treated, preserved, or processed in some manner beyond mere cleaning.
(c) "State agency" means a state department, board, commission, office, agency, institution, or other unit of state government.
History:
1987, Act 183, Imd. Eff. Nov. 30, 1987
2023 Michigan Compiled Laws › Chapter 18 - Department of Management and Budget › Act 183 of 1987 - Purchase of Fish by State Agencies and Local Units of Government (18.1701 - 18.1702) › Section 18.1702 - Purchasing or Contracting for Purchase of Fish by State Agency or Local Unit of Government; Processing.

18.1702 Purchasing or contracting for purchase of fish by state agency or local unit of government; processing.
Sec. 2.
(1) In purchasing or contracting for the purchase of fish to meet the requirements or needs for food purposes of a state agency or a local unit of government, that agency or unit of government shall purchase or contract for, whenever possible, fish harvested in the waters of this state, if such fish are comparable and available at prices equal to or less than other bids. A reasonable percentage of fish harvested in the waters of this state and purchased pursuant to this act shall be fish that are processed.
(2) Fish that are purchased by a state agency or a local unit of government as required in this act may be processed by state institutions.
History:
1987, Act 183, Imd. Eff. Nov. 30, 1987
2023 Michigan Compiled Laws › Chapter 18 - Department of Management and Budget › Act 625 of 2012 - Cost-Effective Governmental Energy Use Act (18.1711 - 18.1725) › Section 18.1711 - Short Title; Meanings of Words or Phrases.

18.1711 Short title; meanings of words or phrases.
Sec. 1.
(1) This act shall be known and may be cited as the "cost-effective governmental energy use act".
(2) For purposes of this act, the words and phrases defined in sections 2 to 5 have the meanings ascribed to them in those sections.
History:
2012, Act 625, Eff. Mar. 28, 2013
2023 Michigan Compiled Laws › Chapter 18 - Department of Management and Budget › Act 625 of 2012 - Cost-Effective Governmental Energy Use Act (18.1711 - 18.1725) › Section 18.1712 - "Cost-Effective" Defined.

18.1712 "Cost-effective" defined.
Sec. 2.
"Cost-effective" means that the present value to a governmental unit of the energy, utility, capital cost avoidance, capital improvement, and operational costs and revenues reasonably expected to be saved or produced by a facility, activity, measure, equipment, or system over its useful life, including any compensation received from a utility, is greater than the net present value of the costs of implementing, maintaining, and operating such facility, activity, measure, equipment, or system over its useful life, if discounted at the cost of public borrowing.
History:
2012, Act 625, Eff. Mar. 28, 2013