Resource Toolkits

Prepared by MTA, state agencies and other sources, these fact sheets, booklets, bulletins and Web resources address various township topics in depth. Many provide handy sample language, checklists or charts, along with commentary and compliance tips.

Accounting
Accounting Procedures Manual For Local Units of Government  (pdf)
Uniform Chart of Accounts (.pdf)
Uniform Reporting Format After GASB 34 (.pdf)

Americans With Disabilities Act
ADA Checklist for Polling Places (www.ADA.gov)
ADA Guide for Small Towns (.pdf)

Annexation and 425 Agreements

Annexation: A Convoluted Process Needing Reform (.pdf)
Michigan Township News, August 1998
425 Agreements: A Summary of Conditional Land Transfer
Agreements - Updated!

Appointments
Appointing Township Officials, Boards and Commissions
Filling Vacancies Created by Death, Resignation and Recall (.pdf)
Oath of Office Information and Sample Oath Affidavits (Word)

Oath of Office Information and Sample Oath Affidavits (.pdf)

Budget Process
Budget Manual (.pdf) (Michigan Department of Treasury)

Accounting Procedures Manual For Local Units of Government (.pdf)
Sample General Appropriations Act
Budget Public Hearing Notice
Local Government Fiscal Health, Michigan Department of Treasury Resources
(including "What to Look for in Audit Reports" and "Local Unit Fiscal Forecasting Tool")

Capital Improvements Planning 

Charter Townships
General Law or Charter Township? The Decision is Yours (.pdf)

Cemeteries

Cemeteries: Challenges and Solutions (.pdf) (NEW--April 2008)

Compensation

Understanding Compensation for Township Officials and Employees (.pdf) 

DOL Opinion on Compensating Volunteer Firefighters (.pdf)

Elections

Guide to Township Election Precincts (.pdf)

Guide to Township Polling Places (.pdf)

Employment

COBRA Compliance
Employment Benefits

Employment Testing and Background Checks (.pdf)

Guidelines, Sample Policies and Forms

Federal-State Reference Guide (IRS 963, Rev. 3/2005) (.pdf)
Guide to Social Security and Medicare coverage and tax withholding requirements for local government employees.
Taxable Fringe Benefit Guide (IRS, April 2005) (.pdf)
Understanding Compensation for Township Officials and Employees (.pdf)
Minimum Wage Information
What Township Officials Need to Know About:
Complying with the Michigan Social Security Number Privacy Act (.pdf)
Workplace Posters

Finances
The State and Federal Tax-Exempt Status of Townships (.pdf)
Local Government Fiscal Health, Michigan Department of Treasury Resources
(including "What to Look for in Audit Reports" and "Local Unit Fiscal Forecasting Tool")

Fireworks Permitting
What Township Officials Need to Know About State and Federal Fireworks Regulations (.pdf)

Freedom of Information Act Compliance 

GASB 34: Financial Reporting
Auditor Independence: November 2002 Financial Forum (.pdf)
Implementing GASB 34: April 2003 Financial Forum (.pdf)
GASB 34 Reporting Requirements: January/February 2004
Financial Forum (.pdf)
Basic Financial Statements for Counties and Local Governments in Michigan (Michigan requirements for GASB 34)
More on Implementing GASB 34: June 2004 Financial Forum (.pdf)
Sample Balance Sheet, Before and After GASB 34 (.pdf)
Sample Fixed Asset Policy (.pdf)
Sample Management Discussion and Analysis Letter (.pdf)
GASB 34: Infrastructure and Resources
GASB 34 Resources at GASB.org

Land Division Act
The Land Division Act: An Overview of the Land Division Amendments
to the Subdivision Control Act (.pdf)

Lawful Expenditures

Liquor Control
A Guide to the Rights and Responsibilities of Local Governments under the Liquor Control Code (.pdf)

Local Authority
A Response to 'A Bird's Eye View of Michigan Local Government
at the End of the 20th Century' (.pdf)

Meetings
Frequently Asked Questions on the Annual Meeting of the Township Electors (.pdf)
Just the Facts! Taking Township Minutes (.pdf)
Public Meeting Notices
When is a Roll Call Vote or Resolution Required? (.pdf)

Millages

An Introduction to Township Millage Questions (.pdf) (Revised January 2008) 

Officials
Understanding Compensation for Township Officials and Employees (.pdf)
Oath of Office Information and Sample Oath Affidavits (Word)

Oath of Office Information and Sample Oath Affidavits (.pdf)

Ordinances
General Law Township Ordinances (.pdf)
(Includes non-zoning, zoning text amendment, and rezoning samples)
Charter Township Ordinances (.pdf) (Note: Correction made July 14, 2006)
(Includes non-zoning, zoning text amendment, and rezoning samples)
Uniform Traffic Code Packet (Charter Townships) (.pdf)
Uniform Traffic Code Packet (General Law Townships) (.pdf)

Outdoor and Open Burning
Model Ordinance for Outdoor and Open Burning: A Guide for Michigan Counties, Cities, Villages, and Townships, MDEQ September 2006 (.pdf)

Planning
Procedures to Adopt or Amend a Master Plan (.pdf) NEW VERSION--Revised February 2009 for Michigan Planning Enabling Act!
The Neighborhood Charrette Handbook (.pdf)

Records Management

General Schedule # 23 - Election Records

General Schedule #25 - Township Clerk Records
Township General Record Retention Schedule No. 10 (.pdf) (Updated 7/08)
(includes Non-Record Schedule No. 1)
State of Michigan Records Management Services for Local Governments
State of Michigan Records Imaging Services and Information for Local Governments
Disposal of Records No Longer Required to Be Retained

Revenue Sources
An Introduction to Township Millage Questions (.pdf) (Updated January 2008)
How to develop a millage ballot question--includes sample ballot language. 

Services and Programs
What Township Officials Need to Know About Fireworks Permits (.pdf)
The Rights and Responsibilities of Local Governments Under the Liquor Control Code (.pdf)

Social Security Number Privacy Policy
What Township Officials Need to Know About:
Complying with the Michigan Social Security Number Privacy Act (.pdf)

Tax Collecting
Summer Tax Collection

Vacancies
Filling Vacancies Created by Death, Resignation and Recall (.pdf)
Guide to Township Boards and Commissions (.pdf)
Oath of Office (.pdf)

Zoning
The Right to Farm Act and the GAAMPs

Zoning Ordinance Open Space Preservation Provisions (.pdf)