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2013 House Bill 4291: Require full tax audit details be given to audit target

Public Act 35 of 2014

  1. Introduced by Rep. Jeff Farrington (R) on February 20, 2013, to require the Department of Treasury to provide a person or business who has been audited with a complete copy of the audit work papers, findings, and all the correspondence and documentation which formed a basis for audit determinations. Also, to require such audits to conform with generally accepted government auditing standards published by the U.S. Government Accountability Office.
    • Referred to the House Tax Policy Committee on February 20, 2013.
      • Reported in the House on April 24, 2013, with the recommendation that the substitute (H-2) be adopted and that the bill then pass.
    • Substitute offered in the House on May 1, 2013. The substitute passed by voice vote in the House on May 1, 2013.
    • Amendment offered by Rep. Jeff Farrington (R) on May 1, 2013. The amendment passed by voice vote in the House on May 1, 2013.
  2. Passed 110 to 0 in the House on May 2, 2013, to require the Department of Treasury to provide a person or business who has been audited with a complete copy of the audit work papers, findings, and all the correspondence and documentation which formed a basis for audit determinations. Also, to require such audits to conform with standards the department would have to establish within one year, covering audit evidence, understanding of the audited entity, documentation and much more. The bill is part of a package of reforms related to business complaints regarding state audit procedures.
    Who Voted "Yes" and Who Voted "No"

  3. Received in the Senate on May 7, 2013.
    • Referred to the Senate Finance Committee on May 7, 2013.
      • Reported in the Senate on January 30, 2014, with the recommendation that the bill pass.
    • Substitute offered in the Senate on February 25, 2014. The substitute passed by voice vote in the Senate on February 25, 2014.
  4. Passed 36 to 0 in the Senate on February 25, 2014, to require the Department of Treasury to provide a person or business who has been audited with a complete copy of the audit work papers, findings, and all the correspondence and documentation which formed a basis for audit determinations. Also, to require such audits to conform with standards the department would have to establish within one year, covering audit evidence, understanding of the audited entity, documentation and much more. The bill is part of a package of reforms related to business complaints regarding state audit procedures.
    Who Voted "Yes" and Who Voted "No"

  5. Received in the House on February 25, 2014.
  6. Passed 108 to 0 in the House on February 27, 2014.
    Who Voted "Yes" and Who Voted "No"

  7. Signed by Gov. Rick Snyder on March 20, 2014.

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