Hello: Please note Treasury's release of the 2023 Uniform Chart of Accounts, below. Please read the information in the release below carefully and contact Treasury with any questions. The last revision was 2020. Thanks! Clare Clare D. Membiela, MLS, J.D. Library Law Consultant Library of Michigan MembielaC@michigan.gov<mailto:MembielaC@michigan.gov> 517-335-8132 The research and resources above are for informational purposes only and not for the purpose of providing legal advice. You should contact your attorney to obtain advice with respect to any particular issue or problem. "The dissemination of ideas can accomplish nothing if otherwise willing addressees are not free to receive and consider them. It would be a barren marketplace of ideas that had only sellers and no buyers." Lamont v. Postmaster General, 381 U.S. 301 From: Michigan Department of Treasury <MITreasury@govsubscriptions.michigan.gov> Sent: Tuesday, January 31, 2023 8:37 AM To: Membiela, Clare (MDE) <MembielaC@michigan.gov> Subject: Michigan Department of Treasury Publishes January 2023 Edition of Uniform Chart of Accounts [Local Government Update] January 31, 2023 Michigan Department of Treasury Publishes January 2023 Edition of Uniform Chart of Accounts Intended Audience: Any local government employee or vendor, including clerks, treasurers, elected officials, finance directors, city, township, or village managers, auditors, accounting staff, certified public accountants and accounting firm that works in accounting, finance, bookkeeping, etc. The Michigan Department of Treasury has revised the Uniform Chart of Accounts (UCA) and is requesting local units of government to update their records with the latest January 2023 published edition<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMzAxMzEuNzA3MjUxNjEiLCJ1cmwiOiJodHRwczovL3d3dy5taWNoaWdhbi5nb3YvdHJlYXN1cnkvLS9tZWRpYS9Qcm9qZWN0L1dlYnNpdGVzL3RyZWFzdXJ5L0JMR1NTLUNFRkQtRk9MREVSL0J1bGxldGlucy1NYW51YWxzLWFuZC1Gb3Jtcy9VQ0EtSmFudWFyeS0yMDIzLnBkZiJ9.aQ8F6zN5j6JKrBzTZc9ddFSWBg5REadGp5vMUjVCMw0%2Fs%2F1149225574%2Fbr%2F153697315079-l&data=05%7C01%7Cmembielac%40michigan.gov%7C87dc05d8080a441fc5c708db03904e28%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C638107690700327880%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=bd8TU%2FzvlTBCu1F6%2Fsa5vajpIU68TjMyWZz4pGue9Aw%3D&reserved=0>. Most of the updates in the UCA's January 2023 edition are minor, remove errors and improve navigation since the last revision in 2020. A marked-up UCA version with changes is available<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMzAxMzEuNzA3MjUxNjEiLCJ1cmwiOiJodHRwczovL3d3dy5taWNoaWdhbi5nb3YvdHJlYXN1cnkvLS9tZWRpYS9Qcm9qZWN0L1dlYnNpdGVzL3RyZWFzdXJ5L0JMR1NTLUNFRkQtRk9MREVSL0J1bGxldGlucy1NYW51YWxzLWFuZC1Gb3Jtcy9VQ0EtMjAyMi1NYXJrZWQtVXAucGRmIn0.qPrG5VYu8wUocY2NYRyyHfAE8pExZZ_A-hhxatF7_jw%2Fs%2F1149225574%2Fbr%2F153697315079-l&data=05%7C01%7Cmembielac%40michigan.gov%7C87dc05d8080a441fc5c708db03904e28%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C638107690700327880%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=efP%2FiDRXa4EUFZ%2FsfSTshoK0yV7qwTOvCCYIrXdbxYQ%3D&reserved=0> for reference. Past editions of the UCA should be discarded, effective immediately. The state Treasury Department provides accounting direction to local units through the UCA. To ensure this information is up to date and useful for our local partners, we have begun revising the UCA annually and incorporating feedback. In late 2022, public comment was solicited for the revised UCA. Questions regarding updates to the UCA should be directed by email to lafd_audits@michigan.gov<mailto:lafd_audits@michigan.gov> or call 517-335-7469. Additional documentation is available on the bulletins, manuals and forms website<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMzAxMzEuNzA3MjUxNjEiLCJ1cmwiOiJodHRwczovL3d3dy5taWNoaWdhbi5nb3YvdHJlYXN1cnkvbG9jYWwvY2VmZC9pbmZvL2J1bGxldGlucy1tYW51YWxzLWFuZC1mb3JtcyJ9.XmBBsnGcS9XyWa9_th3tzrCZKFLt32GuLkitF1ihlE8%2Fs%2F1149225574%2Fbr%2F153697315079-l&data=05%7C01%7Cmembielac%40michigan.gov%7C87dc05d8080a441fc5c708db03904e28%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C638107690700327880%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=ME5EhsCLscQxImSqOGAOFteDRh0h67J5Jl8IHT1iLDQ%3D&reserved=0>. ________________________________ ________________________________ This service is provided to you at no charge by the Michigan Department of Treasury. 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