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<title>Michigan Department of Treasury Publishes January 2023 Edition of Uniform Chart of Accounts</title>
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<p class="MsoNormal"><span style="font-size:14.0pt">Hello:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Please note Treasury’s release of the 2023 Uniform Chart of Accounts, below.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Please read the information in the release below carefully and contact Treasury with any questions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">The last revision was 2020.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Thanks!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Clare<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal">Clare D. Membiela, MLS, J.D.<o:p></o:p></p>
<p class="MsoNormal">Library Law Consultant<o:p></o:p></p>
<p class="MsoNormal">Library of Michigan<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:MembielaC@michigan.gov"><span style="color:#0563C1">MembielaC@michigan.gov</span></a><o:p></o:p></p>
<p class="MsoNormal">517-335-8132<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt">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.<o:p></o:p></span></b></p>
<p class="MsoNormal"><i><span style="font-size:12.0pt"><o:p> </o:p></span></i></p>
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</span><i><span style="font-size:14.0pt;font-family:TimesNewRomanPS-ItalicMT">Lamont v. Postmaster General</span></i><span style="font-size:14.0pt;font-family:TimesNewRomanPSMT">, 381 U.S. 301</span><i><span style="font-size:14.0pt"><o:p></o:p></span></i></p>
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<p class="MsoNormal"><b>From:</b> Michigan Department of Treasury <MITreasury@govsubscriptions.michigan.gov>
<br>
<b>Sent:</b> Tuesday, January 31, 2023 8:37 AM<br>
<b>To:</b> Membiela, Clare (MDE) <MembielaC@michigan.gov><br>
<b>Subject:</b> Michigan Department of Treasury Publishes January 2023 Edition of Uniform Chart of Accounts<o:p></o:p></p>
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<span style="font-size:16.5pt;font-family:"Arial",sans-serif;color:white">January 31, 2023<o:p></o:p></span></h2>
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<span style="font-size:16.5pt;font-family:"Helvetica",sans-serif">Michigan Department of Treasury Publishes January 2023 Edition of Uniform Chart of Accounts<o:p></o:p></span></h2>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Intended Audience:</span></strong><span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black"> 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.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">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
<a href="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" target="_blank">
<span style="color:#1D5782">January 2023 published edition</span></a>.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">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 href="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" target="_blank">
<span style="color:#1D5782">A marked-up UCA version with changes is available</span></a> for reference.<o:p></o:p></span></p>
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<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Past editions of the UCA should be discarded, effective immediately.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%">
<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">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.<o:p></o:p></span></p>
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<span style="font-size:11.5pt;font-family:"Helvetica",sans-serif;color:black">Questions regarding updates to the UCA should be directed by email to
<a href="mailto:lafd_audits@michigan.gov" target="_blank"><span style="color:#1D5782">lafd_audits@michigan.gov</span></a> or call 517-335-7469. Additional documentation is available on the
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<span style="color:#1D5782">bulletins, manuals and forms website</span></a>. <o:p></o:p></span></p>
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