Michigan Compiled Laws

Mich. Comp. Laws § 141.426 (2026)

Certified public accountants; cost.

✓ current as of July 2026

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UNIFORM BUDGETING AND ACCOUNTING ACT

Act 2 of 1968

141.426 Certified public accountants; cost.

Sec. 6.

Local units may retain certified public accountants to perform such audits. If any unit fails to provide for an audit, the state treasurer shall either conduct the audit or appoint a certified public accountant to perform it. The entire cost of any such audits will be borne by the local unit.

History: 1968, Act 2, Imd. Eff. Feb. 20, 1968

Notes of Decisions

Cited in 2 cases, 1994–2005 · leading case: Am. Fed'n of State, Cnty. & Mun. Employees v. City of Detroit, 704 N.W.2d 712 (Mich. Ct. App. 2005).

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Am. Fed'n of State, Cnty. & Mun. Employees v. City of Detroit, 704 N.W.2d 712 (Mich. Ct. App. 2005). “Each audit shall be in accordance with sections 6 to 13 of the uniform budgeting and accounting act, 1968 PA 2 , MCL 141.426 to 141.433. Each financial audit shall also be in accordance with generally accepted accounting standards as promulgated by the United States general…”

Wayne Cnty. Prosecutor v. City of Detroit, 514 N.W.2d 774 (Mich. Ct. App. 1994). “Should defendant fail to provide for a required audit, the state treasurer has a duty to either audit defendant or order a certified public account to do so, MCL 141.426; MSA 5.3228(26), and he has the authority needed to ensure an appropriate and timely audit, see MCL 141.”

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