Michigan Laws 4.901 – Appointment of certified public accounting firm; audits; scope and frequency; reports
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(1) Beginning October 1, 1993, the auditor general shall appoint a certified public accounting firm to biennially conduct a financial audit of the transactions and accounts of the legislative branch of this state, including both houses of the legislature and all legislative agencies, commissions, and councils.
(2) Beginning October 1, 1993, the auditor general or a certified public accounting firm appointed by the auditor general shall, at a minimum, every 4 years conduct operational audits of the transactions and accounts of the legislative branch of this state, including both houses of the legislature and all legislative agencies, commissions, and councils.
Terms Used In Michigan Laws 4.901
- Oversight: Committee review of the activities of a Federal agency or program.
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
(3) The auditor general, in consultation with the house oversight and ethics committee and the senate government operations committee shall determine the scope and frequency of each operational audit conducted pursuant to subsection (2). Each operational audit shall address internal controls, management practices, and compliance with laws, rules, and regulations of the respective houses of the legislature and all legislative agencies, commissions, and councils, as deemed appropriate by the auditor general.
(4) The completed audit reports shall be submitted to the governor and each house of the legislature.