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

Mich. Comp. Laws § 141.433 (2026)

Scope of examiner's authority; production of records; divulging confidential information.

✓ current as of July 2026
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UNIFORM BUDGETING AND ACCOUNTING ACT


Act 2 of 1968


141.433 Scope of examiner's authority; production of records; divulging confidential information.

Sec. 13.

    (1)  Notwithstanding the confidentiality provisions of any tax laws, any authorized employee of the state treasurer, certified public accountant or firm of certified public accountants conducting an audit under this act shall have access to and authority to examine all books, accounts, reports, vouchers, correspondence files and other records, bank accounts and moneys or other property of any local unit excepting any records which were obtained from the United States internal revenue service under the federal state cooperative exchange agreement.

    (2) An officer of a local unit upon demand of persons authorized under this act, shall produce all books, accounts, reports, vouchers, correspondence files and other records, bank accounts and moneys or other property of the local unit under audit or investigation and shall truthfully answer all questions related thereto.

    (3) The liabilities and penalties provided by all specific confidentiality statutes for divulging confidential information shall be applicable to all persons authorized to make an audit under this act.

History: 1968, Act 2, Imd. Eff. Feb. 20, 1968 ;-- Am. 1971, Act 91, Eff. Mar. 30, 1972

Notes of Decisions
Cited in 2 cases, 1990–1994 · leading case: Wayne Cnty. Prosecutor v. City of Detroit, 460 N.W.2d 298 (Mich. Ct. App. 1990).
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Wayne Cnty. Prosecutor v. City of Detroit, 514 N.W.2d 774 (Mich. Ct. App. 1994). “3228(25)(2), and must provide those conducting audits with all records needed upon demand, MCL 141.433(2); MSA 5.3228(33)(2). 2 Audits must be completed and filed with the state treasurer no later than 180 days after the end of each fiscal year.”
Wayne Cnty. Prosecutor v. City of Detroit, 460 N.W.2d 298 (Mich. Ct. App. 1990). “MCL 141.433, MSA 5.3228(33) reads: (1) Notwithstanding the confidentiality provisions of any tax laws, any authorized employee of the state treasurer, certified public accountant or firm of certified public accountants conducting an audit under this act shall have access to and…”
Mich. Comp. Laws § 141.433(2): 1 case
Wayne Cnty. Prosecutor v. City of Detroit, 514 N.W.2d 774 (Mich. Ct. App. 1994). “3228(25)(2), and must provide those conducting audits with all records needed upon demand, MCL 141.433(2); MSA 5.3228(33)(2). 2 Audits must be completed and filed with the state treasurer no later than 180 days after the end of each fiscal year.”
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.