2013 House Bill 4291 / 2014 Public Act 35

Require full tax audit details be given to audit target

Introduced in the House

Feb. 20, 2013

Introduced by Rep. Jeff Farrington (R-30)

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 Committee on Tax Policy

April 24, 2013

Reported without amendment

With the recommendation that the substitute (H-2) be adopted and that the bill then pass.

May 1, 2013

Substitute offered

The substitute passed by voice vote

Amendment offered by Rep. Jeff Farrington (R-30)

The amendment passed by voice vote

May 2, 2013

Passed in the House 110 to 0 (details)

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.

Received in the Senate

May 7, 2013

Referred to the Committee on Finance

Jan. 30, 2014

Reported without amendment

With the recommendation that the bill pass.

Feb. 25, 2014

Substitute offered

The substitute passed by voice vote

Passed in the Senate 36 to 0 (details)

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.

Received in the House

Feb. 25, 2014

Feb. 27, 2014

Passed in the House 108 to 0 (details)

Signed by Gov. Rick Snyder

March 20, 2014