November 7, 2014 Mary Ann Cleary, Director, House Fiscal Agency

3500 (Rev. 11-13)
RICK SNYDER
STATE OF MICHIGAN
DEPARTMENT OF TREASURY
GOVERNOR
R. KEVIN CLINTON
STATE TREASURER
DATE:
November 7, 2014
TO:
Mary Ann Cleary, Director, House Fiscal Agency
Ellen Jefferies, Director, Senate Fiscal Agency
John Roberts, Director, State Budget Office
FROM:
Suzanne Schafer, Administrator
Local Audit and Finance Division
SUBJECT:
Annual Audit Charges Report
Please find enclosed for your consideration and transmittal one copy of charges for audits
performed by the Local Audit and Finance Division during the 2013/2014 fiscal year. This
report is required by Section 906(1) of Public Act 252 of 2014, the General Government
Appropriations Act, which provides as follows:
Sec. 906. (1) The department of treasury shall charge for audits as permitted by state or
federal law or under contractual arrangements with local units of government, other
principal executive departments, or state agencies. A report detailing audits performed and
audit charges for the immediately preceding fiscayear shall be submitted to the state budget
director and the senate and house fiscal agencies not later than November 30.
Enclosure
cc:
Joe Carrasco, Senate Fiscal Agency
April Clark, State Budget Office
Jacques McNeely, State Budget Office
Ben Gielczyk, House Fiscal Agency
Ed Koryzno, Department of Treasury
Cindy Peruchietti, Department of Treasury
www.michigan.gov/treasury
DEPARTMENT OF TREASURY
Local Audit and Finance Division
Audit Charges
Fiscal Year 2014
Audits Completed and Billed in FY 2014
UNIT NAME
Allegan County Road Commission
Baraga County
Baraga County Road Commission
Caledonia Village
Cassopolis Village
Clare County
Clinton County Road Commission
Delta County Road Commission
Dickinson County Road Commission
Eagle Village
Elm River Township
Elmwood Township
Gratiot County Road Commission
Maple Grove Township, AUP
Marquette County Road Commission
Mecosta County Road Commission
Menominee County Road Commission
Newaygo County Road Commission
Ontonagon County Road Commission
Osceola County Road Commission
Resort Township
Schoolcraft County Road Commission
Southwestern MI Community Ambulance Service
Stronach Township
Three Oaks Village
Twin Cities Area Transit
Van Buren County Road Commission
Williamston City
Wolverine Fire Authority
Wolverine Fire Authority
Yates Township Dial A Ride
Total
County
Allegan
Baraga
Baraga
Kent
Cass
Clare
Clinton
Delta
Dickinson
Clinton
Houghton
Tuscola
Gratiot
Manistee
Marquette
Mecosta
Menominee
Newaygo
Ontonagon
Osceola
Emmet
Schoolcraft
Berrien
Manistee
Berrien
Berrien
Van Buren
Ingham
Cheboygan
Cheboygan
Berrien
Billable
Hours
107
220
91
75
110
450
90
120
90
130
130
183
80
5
150
83
90
80
90
90
190
100
60
200
85
100
90
168
125
125
80
Amount
Billed
$ 10,593.00
$ 16,335.00
$
9,009.00
$
1,089.00
$ 10,890.00
$ 44,550.00
$
8,910.00
$
9,900.00
$
8,910.00
$
6,138.00
$
940.50
$
3,267.00
$
7,920.00
$
495.00
$ 11,088.00
$
8,217.00
$
7,128.00
$
7,920.00
$
8,910.00
$
8,910.00
$
3,960.00
$
9,900.00
$
5,940.00
$
5,890.50
$
8,415.00
$
9,900.00
$
8,910.00
$ 15,456.00
$
9,355.50
$
2,475.00
$
7,920.00
$ 279,241.50
1
DEPARTMENT OF TREASURY
Local Audit and Finance Division
Audit Charges
Fiscal Year 2014
Partially Completed or Completed but not Billed in
FY 2014 (Receivables)
UNIT NAME
Allen Village
Augusta Township
Baraga County Road Commission
Barryton Village
Bay Mills Township
Bay Mills Township
Bay Mills Township
Bertrand Township
Caledonia Village
Chesaning Village
Clare County
Crockery Township
Deerfield Township
Delta County Road Commission
Elberta Village
Forsyth Township
Howard Township
Maple Grove Township
Marcellus Area Emergency Services Authority
Marcellus Village
Marquette County Road Commission
Menominee County Road Commission
Milton Township
Milton Township
New Haven Village
New Haven Village
New Haven Village
Schoolcraft County Road Commission
Williamston City
Total
TOTAL FY 2014 AUDIT CHARGES
County
Hillsdale
Kalamazoo
Baraga
Mecosta
Chippewa
Chippewa
Chippewa
Berrien
Kent
Saginaw
Clare
Ottawa
Livingston
Delta
Benzie
Marquette
Cass
Manistee
Cass
Cass
Marquette
Menominee
Cass
Cass
Macomb
Macomb
Macomb
Schoolcraft
Ingham
Billable
Hours
1
200
10
80
190
163
68
60
57
175
29
78
139.5
16
116
120
58
27
43
89
35
13
66
4
30
214
180
10
22
Amount
Billed
$
99.00
$ 23,000.00
$
1,150.00
$
7,920.00
$ 21,850.00
$ 18,745.00
$
7,820.00
$
5,520.00
$
5,643.00
$ 17,325.00
$
2,871.00
$
7,722.00
$ 13,810.50
$
1,840.00
$ 11,484.00
$ 11,880.00
$
5,742.00
$
3,105.00
$
4,257.00
$
8,811.00
$
4,025.00
$
1,495.00
$
6,534.00
$
396.00
$
2,970.00
$ 21,186.00
$ 17,820.00
$
1,150.00
$
2,178.00
$ 238,348.50
$ 517,590.00
2
DEPARTMENT OF TREASURY
Local Audit and Finance Division
Audit Charges
Fiscal Year 2014
Billed in FY 2014 but Applied to FY 2013 Accounts
Receivable
UNIT NAME
Allegan County Road Commission
Baraga County
Baraga Township
Bertrand Township
Caledonia Village
Chesaning Village
Crockery Township, AUP
Deerfield Township
Delta County Road Commission
Eagle Village
Elm River Township
Elmwood Township
Everett Township
Forsyth Township
Howard Township
Marcellus Area Emergency Services Authority
Marcellus Village
Marquette County Road Commission
Menominee County Road Commission
Milton Township
Osceola County Road Commission
Resort Township
Southwestern MI Community Ambulance Service
Stronach Township
Van Buren County Road Commission
Wolverine Fire Authority
Wolverine Fire Authority
Total
County
Allegan
Baraga
Baraga
Berrien
Kent
Saginaw
Ottawa
Livingston
Delta
Clinton
Houghton
Tuscola
Newaygo
Marquette
Cass
Cass
Cass
Marquette
Menominee
Cass
Osceola
Emmet
Berrien
Manistee
Van Buren
Cheboygan
Cheboygan
Billable
Hours
89.5
220
75
58
75
125
25
140
120
130
130
183
85
120
70
43.5
97
150
90
70
87
190
60
200
90
125
125
Amount
Billed
$
8,860.50
$
5,445.00
$
7,425.00
$
5,336.00
$
6,336.00
$ 11,500.00
$
2,475.00
$ 13,860.00
$
1,980.00
$
6,732.00
$ 11,929.50
$ 14,850.00
$
8,415.00
$ 11,880.00
$
6,930.00
$
4,306.50
$
9,603.00
$
3,762.00
$
1,782.00
$
6,930.00
$
8,613.00
$ 14,850.00
$
5,520.00
$ 13,909.50
$
8,910.00
$
3,019.50
$
9,900.00
$ 215,059.50
3