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Finances

Accounting

Accounting Procedures Manual For Local Units of Government (.pdf) (Michigan Department of Treasury, Updated 2007)
Uniform Chart of Accounts (.pdf) (Michigan Department of Treasury)
Uniform Reporting Format After GASB 34 (.pdf) (Michigan Department of Treasury)

Budgeting
Accounting Procedures Manual For Local Units of Government(.pdf) (Updated 2007)
Budget Manual (.pdf) (Michigan Department of Treasury)

Budgeting Basics (.pdf)
Michigan Township News, January 2003
Sample General Appropriations Act (Budget)
Budget Public Hearing Notice
For more information about budgeting, purchase the MTA publication titled: Building a Better Budget.

Capital Improvement Planning

Local Government Fiscal Health, Michigan Department of Treasury Resources
(including "What to Look for in Audit Reports" and "Local Unit Fiscal Forecasting Tool")

Depositories

Financial Policies and Procedures
Authorizing Electronic Transactions
Credit Card Acceptance Policy
Credit Card Use Policy
Post-Auditing Township Bills

 

GASB 34: Financial Reporting
Auditor Independence: November 2002 Financial Forum (.pdf)
Implementing GASB 34: April 2003 Financial Forum (.pdf)
GASB 34 Reporting Requirements: January/February 2004
Financial Forum
(.pdf)
Basic Financial Statements for Counties and Local Governments in Michigan (Michigan requirements for GASB 34)
More on Implementing GASB 34: June 2004 Financial Forum (.pdf)
Sample Balance Sheet, Before and After GASB 34 (.pdf)
Sample Fixed Asset Policy (.pdf)
Sample Management Discussion and Analysis Letter (.pdf)
GASB 34: Infrastructure and Resources
GASB 34 Resources at GASB.org 


Investments

Lawful Expenditures
Lawful Expenditures

Revenue Sources

Tax-Exempt Status
The State and Federal Tax-Exempt Status of Townships (.pdf)

 

 

 

This page last updated on 10/15/2009.
 

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