Mich. Comp. Laws » Michigan Compiled Laws / Chapter 141 / Act 2 of 1968
Michigan Compiled Laws

Mich. Comp. Laws § 141.425 (2026)

Local units; audits.

✓ current as of July 2026
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UNIFORM BUDGETING AND ACCOUNTING ACT


Act 2 of 1968


141.425 Local units; audits.

Sec. 5.

    (1) A local unit having a population of less than 4,000 shall obtain an audit of its financial records, accounts, and procedures not less frequently than biennially. However, if any audit under this subsection discloses a material deviation by the local unit from generally accepted accounting practices or from applicable rules and regulations of a state department or agency or discloses any fiscal irregularity, defalcation, misfeasance, nonfeasance, or malfeasance, the department of treasury may require an audit to be conducted in the next year.

    (2) A local unit having a population of 4,000 or more shall obtain an annual audit of its financial records, accounts, and procedures.

History: 1968, Act 2, Imd. Eff. Feb. 20, 1968 ;-- Am. 1996, Act 146, Imd. Eff. Mar. 25, 1996

Notes of Decisions
Cited in 1 case, 1994–1994 · leading case: Wayne Cnty. Prosecutor v. City of Detroit, 514 N.W.2d 774 (Mich. Ct. App. 1994).
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Wayne Cnty. Prosecutor v. City of Detroit, 514 N.W.2d 774 (Mich. Ct. App. 1994). “Defendant is also required to conduct audits of all its public funds annually, MCL 141.425(2); MSA 5.3228(25)(2), and must provide those conducting audits with all records needed upon demand, MCL 141.”
Mich. Comp. Laws § 141.425(2): 1 case
Wayne Cnty. Prosecutor v. City of Detroit, 514 N.W.2d 774 (Mich. Ct. App. 1994). “Defendant is also required to conduct audits of all its public funds annually, MCL 141.425(2); MSA 5.3228(25)(2), and must provide those conducting audits with all records needed upon demand, MCL 141.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.