Uniform Accounting Procedures Manual for County Road Commissions
The Uniform Accounting Procedures Manual for County Road Commissions provides guidance on accounting issues. In addition to links to the Manual, this page contains draft language that is not yet finalized.
The Accounting Manual Revision Sub-Committee is a sub-committee of the CRAM Finance and Human Resource Committee (F & HR Committee). The general purpose of the Accounting Manual Revision Sub-Committee is to meet regularly to update any changes made to the current Accounting Manual. Membership of this sub-committee consists of members of the F & HR Committee along with representatives of MDOT and Michigan Dept of Treasury, Accounting Manual Revision Chairperson, and others as necessary.
To access the
Road Commission Accounting Manual, click here.
To visit Treasury's Accounting Information page,
click here. You can also subscribe to the Treasury ListServ from this page.
Interim Guidance
The files below have been issued by the accounting committee, but have not yet been incorporated into the Accounting Manual. Click the title of the file to download a copy.
Equipment Related Buuilding Interest Provides instruction on recording interest expenses.
Fund Balance Policy - July 19, 2011Functions as a sample fund balance policy as required by GASB Statement No. 54
Page 45 Title Correction Includes changes to the titles within this section.
Vacation and Sick Leave Includes changes to the titles within this section.
Medicare Part DThis document provides guidance on how to account for Medicare Part D payments.
State Infrastructure Bank Loan Program This document provides guidance on how to record State Infrastructure Bank Loans.
CRAM Accounting Manual Review Subcommittee
CRAM representatives are actively involved in adapting the Accounting Manaul to meet ever changing needs. If you have any questions, or items you would like to see addressed by the committee please contact
Steven J. Watson.
Asset Management Council Releases new report
This new report from The Asset Managment Council details the rough road ahead. Click here to link to the
2011 summary document or for the full version
click here.
Road funding has fallen short of maintenance needs for too long.
Call, write or e-mail your State legislators and tell them that you want Michigan's roads fully funded. Click here to link to the
Drive Michigan Campaign.
RUSH-PAC is the political fundraising arm of the County Road Association of Michigan (CRAM). RUSH-PAC stands for Rural and Urban Streets and Highways Political Action Committee. It is made up of people like you — who understand the value of good roads and bridges.
Click here to learn how together, we can make our voice heard in Lansing.
Click here to download a copy of Michigan's County Road Commissions: Driving Our Economy Forward
About CRAM
