Further .proviso. shall have completed at least one and one-third years of pro- Sections amended. [No. 187.] AN ACT to amend sections two, five and eight of act number seventy-one of the Public Acts of nineteen hundred nineteen, entitled "An act to provide for the formulation and establishment of a uniform system of accounting and reporting in the several departments, offices and institutions of the state government, and in all county offices; to provide for the examination of the books and accounts of each state department, office and institution, and of each county office; to provide for annual financial reports, from all such departments, institutions and offices, and for the tabulation and publication of comparative financial statistics relating thereto; to provide that the Auditor General and Board of State Auditors shall administer the provisions of this act, prescribing their powers and duties in relation thereto; to provide penalties for violation, or failure to comply with the requirements of this act; to provide for meeting the expense authorized by this act, and to repeal act number one hundred eighty-three, Public Acts of nineteen hundred eleven, and all other acts or parts of acts contravening the provisions of this act." The People of the State of Michigan enact: SECTION 1. Sections two, five and eight of act number seventy-one of the Public Acts of nineteen hundred nineteen, entitled "An act to provide for the formulation and establishment of a uniform system of accounting and reporting in the several departments, offices and institutions of the state gov ernment, and in all county offices; to provide for the examination of the books and accounts of each state department, office and institution, and of each county office; to provide for annual financial reports from all such departments, institutions and offices, and for the tabulation and publication of comparative financial statistics relating thereto; to provide that the Auditor General and Board of State Auditors shall administer the provisions of this act, prescribing their powers and duties in relation thereto; to provide penalties for violation, or failure to comply with the requirements of this act; to provide for meeting the expense authorized by this act, and to repeal act number one hundred eighty-three, Public Acts of nineteen hundred eleven, and all other acts or parts of acts contravening the provisions of this act," are hereby amended to read as follows: embrace. SEC. 2. Said system shall embrace accounts showing all What to sources of income, the amounts due, collected and received from each source, including all fees collected by county offi cers whether turned into the county treasury or not, the amount expended for each purpose, bills and accounts payable; the receipt, use and disposition of other public property and the income, if any, derived therefrom. Said system shall also embrace accounts which shall show for each industry conducted by any institution or department of the state government the unit cost of operation and shall be in such form as shall exhibit actual detailed financial results of each industrial activity. Said system shall embrace such other forms of accounts as the Auditor General may deem wise and essential to efficient financial administration of public affairs pertaining to the state and county governments. who to when made. SEC. 5. The Auditor General shall hereafter be the super- Accounts, visor of the accounts of all state departments, institutions and supervise. offices, and of all county offices. He shall have the power, and he is hereby directed, to examine, or cause to be examined, the books, accounts and financial affairs of each department, institution and office of the state government, and of each county office. Such examination shall be made at least once Examination, in each year, or as often as in the judgment of the Auditor General it shall be for the public. good. The Auditor General Auditors, etc. is hereby authorized to employ such auditors, examiners and assistants as he deems necessary, the number and compensation of whom shall be subject to the approval of the State Administrative Board and shall be within the limits of the amount of money appropriated for such purpose. In addition to such compensation, they shall be paid their necessary traveling expenses, which compensation and expenses, when audited and approved by the Auditor General, shall be paid by the State Treasurer out of the fund appropriated for that purpose, upon warrant of the proper officer. The Auditor General and the Deputy Auditor General shall receive their actual traveling expenses incurred while engaged in administering the provisions of this act, which shall be Departments, etc., to adopt. Proviso. paid by the State Treasurer out of the funds appropriated for that purpose, upon warrant of the Auditor General. SEC. 8. It is hereby made the duty of the executive officers of each state department, institution and office, and the executive officer of each county office, to adopt and use the books, forms, records, and systems of accounting and reporting, prescribed by the Auditor General and to promptly purchase such books, forms and records as may be necessary thereto, in the manner now provided by law for the purchase of such articles. Refusal or neglect on the part of any officer of any branch of the state government, or any county officer, to provide such books, forms or records, or to use them, or to make the reports required by this act, or keep the accounts of his office as directed by the Auditor General, shall be sufficient cause for his removal from office by the Governor: Provided, That after the uniform accounting system has been installed in any county, should it become necessary for an examiner employed under this act to perform any service, which a county officer has neglected or refused to do, in order to properly continue such system, then the per diem and expense incurred shall be a proper charge against the county wherein such service was performed. A statement covering such per diem and expense may be forwarded by the Auditor General to the county clerk who shall forthwith issue his warrant upon the county treasurer who shall pay it from the general fund of the county. Money so received by the state shall be paid into the state treasury to the credit of the general fund. SEC. 2. Nothing in this act shall be construed to abridge or interfere with the control of state accounting or auditing by the State Administrative Board, as provided by senate enrolled act number two of the Public Acts of nineteen hundred twenty-one. This act is ordered to take immediate effect. Secretary of agricultural [No. 188.] AN ACT to require the secretary of agricultural or other fair associations receiving aid from public funds to make, publish and file fiscal reports. The People of the State of Michigan enact: SECTION 1. Hereafter, when any association, organized for society, when the purpose of holding agricultural or other fairs or exhibitions in this state, receives any grant of public money from to make report. the state, or any county, city, village or township, in aid of such fair or exhibition, it shall be the duty of the secretary of such society to make a report of the fiscal transactions of such society covering the fiscal year thereof including the receipts and expenditures relating to the annual fair or exhibition. Such report shall show the revenues from all sources What to and the expenditures in such detail as will disclose the amount of all salaries, the amount of prize moneys disbursed, improvements made during the year, new equipment and property purchased, miscellaneous expenditures, and the balance of funds in the treasury of the society. show. certified. SEC. 2. The secretary shall certify to such report under Report oath, and cause the same to be published in some newspaper published in the county where its fairs or exhibitions are held. A sworn copy of such report shall be filed with the county clerk of such county, and a further sworn copy thereof shall be forwarded to the Department of Agriculture at Lansing, Michigan, for filing on or before the fifteenth day of December of each year. to make, SEC. 3. In case of the neglect or refusal of the secretary Neglect, etc., of any such association to make, publish or file such report penalty.' as herein required, each such secretary shall be liable to a penalty of ten dollars for each such neglect or refusal, to be recovered by the prosecuting attorney of the county wherein such association holds its fairs, in the name of the state; and in addition to such penalty, no such association shall thereafter receive any public moneys for its support, and it shall be unlawful for any public officer to pay to such association so offending any such public moneys, during the continuance of such default in the compliance with this act. Any person making any false statement in any report required by this act shall be deemed guilty of perjury and shall be subject to the pains and penalties thereof. Approved May 17, 1921. [No. 189.] AN ACT requiring railroad companies to maintain signal lights at all their switches and derail switches; providing a penalty for the violation of this act; and making it the duty of the Michigan Public Utilities Commission to enforce the provisions hereof. The People of the State of Michigan enact: SECTION 1. Every steam railroad company operating wholly Signal lights. or partly in the state of Michigan, shall place and maintain upon each switch in said state that is connected with its Operation, etc. Derailing device, lighting of. Proviso. Further proviso. Unlawful to destroy, etc. Misdemeanor, penalty. Enforcement. main track a signal light of sufficient candle power that it may be seen a distance of two thousand feet, under normal weather conditions, attached in such manner to the moving panel of such switch that it will indicate safety when such switch is set for such main track, and will indicate danger when such switch is not set for such main track. Said light shall be kept brightly burning constantly between the hours of sunset and sunrise and on such days or parts of days as are dark or foggy. SEC. 2. Every steam railroad company operating wholly or partly in the state of Michigan, shall maintain a signal light, as in section one described and provided, attached to and operated by the moving panel of every derail switch in the state of Michigan. Said light shall be attached to such derail switch and be in plain view of all approaching trains and kept brightly burning constantly between the hours of sunset and sunrise. At every derailing device placed upon or over a track or rail used by any railroad company in this state for the purpose of derailing cars, trains, or parts of trains, there shall be placed and maintained a brightly burning light kept in plain view of approaching cars, trains or engines, indicating and showing the location and position of such derailing device, which light shall be kept burning brightly from sunset of each day until sunrise of the following day: Provided, That this section shall not apply to the derails which are connected, mechanically or otherwise, with what is generally known as the home signal at interlockers, nor to derailing devices used on tracks used exclusively for private purposes: Provided further, That the provisions of this act shall not apply to tracks used for private purposes, to short lines of one hundred miles or under, to spurs, or to side lines or railroads on which night trains are not operated, unless so ordered by the Public Utilities Commission. SEC. 3. It shall be unlawful for any person to destroy, remove, change, extinguish or tamper with in any manner, any light attached to or connected with any switch or derailing device maintained by any railroad as provided for by sections one and two of this act, except to fill, clean or repair said lights, or to light and extinguish them at the times specified in this act. SEC. 4. Any person violating any of the provisions of this act shall for each violation thereof be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not less than twenty-five dollars, nor more than five hundred dollars, or by imprisonment in the county jail for not less than ten days nor more than sixty days. SEC. 5. It shall be the duty of the Michigan Public Utilities Commission to enforce the provisions of sections one and two of this act. Approved May 17, 1921. |