Resources & Research


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.

Finance Reform –  Information/Resources

Municipal Revenues

  • Act 51 Information/Resources
  • Revenue Sharing Information/Resources
  • Special Assessments and User Charges Information/Resources
  • Taxation Information/Resources

Budgets/Budgeting – Information/Resources

Municipal Expenditures – Information/Resources



State of Michigan Department of Treasury resources for local governments

Federal government manual for local governments

Finance Reform

Municipal Revenues


Municipal Expenditures

State of Michigan Department of Treasury Resources for Local Governments

Federal Government Manual for local governments: IRS Public Employers Outreach Guide 2007

©2022 Michigan Municipal League LLC. All rights reserved