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<p class="MsoNormal">Hello Perri:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">In order to audit a local government entity in Michigan, a CPA must be registered to practice in Michigan or be a Mi Department of Treasury employee. See pg. 2 of the Audit Manual for Units of Local Government in Michigan
<a href="https://www.michigan.gov/-/media/Project/Websites/treasury/Delta2/E/Audit_Manual_for_LUG_in_Michigan_383593.pdf">
https://www.michigan.gov/-/media/Project/Websites/treasury/Delta2/E/Audit_Manual_for_LUG_in_Michigan_383593.pdf</a> (this publication lists the auditing standards determined by the Mi. Dept. of Treasury under the Uniform Budget and Accounting Act, 1968 PA 2,
MCL 141.427 <a href="https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-427">
https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-427</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">It may be possible that a firm in Indiana is licensed/registered in Michigan, but you will want to be sure.
<span style="font-family:"Segoe UI Emoji",sans-serif">😊</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Take care!<o:p></o:p></p>
<p class="MsoNormal">Clare<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">Clare D. Membiela, MLS, J.D.</span><span style="font-size:11.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">Library Law Consultant<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">Library of Michigan<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual"><a href="mailto:MembielaC@michigan.gov"><span style="color:#0563C1">MembielaC@michigan.gov</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">517-335-8132<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;mso-ligatures:standardcontextual">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" style="text-autospace:none"><span style="font-size:10.0pt;font-family:TimesNewRomanPSMT;color:black;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt;text-autospace:none"><i><span style="font-size:14.0pt;font-family:TimesNewRomanPSMT;color:black;mso-ligatures:standardcontextual">“the State may not, consistently with the spirit of the First Amendment, contract
the spectrum of available knowledge</span></i><i><span style="font-size:14.0pt;font-family:TimesNewRomanPSMT;mso-ligatures:standardcontextual">.”</span></i><i><span style="font-size:14.0pt;mso-ligatures:standardcontextual">
</span></i><i><span style="font-size:14.0pt;font-family:TimesNewRomanPS-ItalicMT;mso-ligatures:standardcontextual">Griswold v. Connecticut, 381 U.S. 479, 482 (1965).<o:p></o:p></span></i></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:11.0pt;font-family:"Verdana",sans-serif;mso-ligatures:standardcontextual">Michigan’s
<a href="https://www.michigan.gov/mde/resources/michigan-top-10-strategic-education-plan">
<span style="color:#467886">Top 10 Strategic Education Plan</span></a> provides focused direction to drive educational achievement in support of all learners.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><img border="0" width="185" height="28" style="width:1.927in;height:.2916in" id="Picture_x0020_1" src="cid:image001.png@01DBF5AE.E017EAA0"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:11.0pt;line-height:105%;font-family:"Verdana",sans-serif;mso-ligatures:standardcontextual">Nourishing Michigan’s Future during the summer!
<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:11.0pt;line-height:105%;font-family:"Verdana",sans-serif;mso-ligatures:standardcontextual">Find a Summer Food Service Program site nearest you and encourage Michigan’s children to Meet Up
and Eat Up! <a href="http://www.michigan.gov/meetupeatup"><span style="color:#467886">Michigan.gov/MeetUpEatUp</span></a>.<o:p></o:p></span></p>
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<p class="MsoNormal"><a href="https://mvic.sos.state.mi.us/"><span style="font-size:11.0pt;color:windowtext;text-decoration:none"><img border="0" width="197" height="38" style="width:2.052in;height:.3958in" id="Picture_x0020_3" src="cid:image002.png@01DBF5AE.E017EAA0" alt="Michigan.gov/Vote logo
Description automatically generated"></span></a><span style="font-size:11.0pt;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Verdana",sans-serif;mso-ligatures:standardcontextual">Get personalized voter information on early voting and other topics at
<a href="https://mvic.sos.state.mi.us/"><span style="color:#467886">Michigan.gov/Vote</span></a>.<b><o:p></o:p></b></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Michlib-l <michlib-l-bounces@mcls.org>
<b>On Behalf Of </b>Perri Saunders via Michlib-l<br>
<b>Sent:</b> Tuesday, July 15, 2025 3:52 PM<br>
<b>To:</b> michlib-l <michlib-l@mcls.org><br>
<b>Subject:</b> [Michlib-l] auditor search<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<strong><span style="font-family:"sans-serif 10pt",serif;color:black">CAUTION: This is an External email. Please send suspicious emails to
<a href="mailto:abuse@michigan.gov"><span style="font-weight:normal">abuse@michigan.gov</span></a></span></strong><o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><o:p> </o:p></p>
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<p class="MsoNormal">We are still looking for an auditor for our annual audit. We currently use Gabridge & Co., and would like to move on to someone easier to work with, but I'm striking out.<o:p></o:p></p>
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<p class="MsoNormal">We are a small township library, but also a 501(c)(3).<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">I've contacted Yeo & Yeo, and also Brink, Key & Chludzinski - neither are taking new clients for auditing services.<o:p></o:p></p>
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<p class="MsoNormal">Who do you use? I'd love ANY suggestions!<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Also, I'm not sure if I have to use a Michigan firm. We're very close to Indiana, so it would be helpful to search for an auditor there.<o:p></o:p></p>
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<p class="MsoNormal">Thanks for any help you can give,<o:p></o:p></p>
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<p class="MsoNormal">Perri<o:p></o:p></p>
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<p class="MsoNormal"><span class="gmailsignatureprefix">-- </span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Comic Sans MS"">Perri Saunders, Director</span>
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<p class="MsoNormal"><span style="font-size:10.0pt">White Pigeon Township Library</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt">102 N. Kalamazoo St., P.O. Box 399</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt">White Pigeon, MI 49099</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt">269-483-7409</span><o:p></o:p></p>
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<p class="MsoNormal"><u><span style="font-size:10.0pt;color:blue;background:white"><a href="mailto:p.saunders@woodlands.lib.mi.us" target="_blank">p.saunders@woodlands.lib.mi.us</a> </span></u><o:p></o:p></p>
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<p class="MsoNormal"><i><span style="font-size:13.5pt">Brighten the corner where you are.</span></i><o:p></o:p></p>
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