Oversight and governance of financial affairs is among the most important of the responsibilities of municipal elected officials. Inadequate oversight can lead to abuses such as embezzlement, misuse of and/or misappropriation of funds and general loss of esteem for the municipality and its officials. Excessive control or oversight can render your city or village ineffective and incapable of delivering important services. This section provides information on the very complex and pervasive subject of municipal finance. However, it is essential that you turn to the local resources at your disposal. Your manager, finance officer, assessor, treasurer, accountant, municipal attorney and independent auditor will provide information unique to your community.

Budgets/Budgeting – Information/Resources

Municipal Expenditures – Information/Resources

Purchasing

State of Michigan Department of Treasury resources for local governments

Federal government manual for local governments

Budgets/Budgeting

• Budgeting – Handbook for Municipal Officials
• Adopting the budget – Fact Sheet
• Sample budget ordinances/resolutions
  • Brown City (HRC) pop. 1,302 2018/19 budget resolution
  • Decatur (GLV) pop. 1,651 2020 budget resolution
  • Fremont (HRC) pop. 4,516 2024/25 budget and manager message
  • Greenville (HRC) pop. 8, 816 2024/25 budget
  • Pentwater (GLV) pop. 890 2024/25 public hearing notice and budget
  • St. Joseph (HRC) pop. 7,856 2024/25 budget
• Sample fund balance policies
  • Bessemer (HRC) pop. 1,805
  • Coopersville (HRC) pop. 4,828
  • Gladstone (HRC) pop. 5,257
  • Grand Blanc (HRC) pop. 8,091
  • Otsego (HRC) pop. 4,120
• Priority Based Budgeting, The Review, November/December 2016

Municipal Expenditures

• From “Prey” to “Protector”: Avoiding Common Fraud Pitfalls, The Review, January/February 2016
• Financing Capital Improvements – Handbook for Municipal Officials
• Financing Improvements 101, The Review, January/February 2015
• Purchasing – Handbook for Municipal Officials
• Sample purchasing policies
• Limits of Municipal Expenditures – Handbook for Municipal Officials
• Municipal Expenditures – Fact Sheet
• Municipal Expenditures, Sue Jeffers, retired League Associate General Counsel

State of Michigan Department of Treasury Resources for Local Governments

• Uniform Accounting Procedures Manual
• Audit Manual
• Uniform Budget Manual
• Uniform Chart of Accounts

Federal Government Manual for local governments: IRS Public Employers Outreach Guide 2013