Update on ADARS Act 51 Report

Jamie Rivette

Yeo & Yeo's Government Services Group would like to make you aware of recent changes in the Act 51 Distribution and Reporting System (ADARS).

Investment Reporting Tool Must be Completed First

Effective for the March 31, 2016, year-end entities and later that complete an ADARS Act 51 Report, the Michigan Department of Transportation (MDOT) Transportation Asset Management Council's Investment Reporting Tool (IRT) must be completed before any entity submits its ADARS Act 51 Report. Failure to complete the IRT will result in rejection of the ADARS Act 51 Report due to noncompliance, and future disbursement of Michigan Transportation Funds will be withheld if the ADARS Report is not resubmitted within a designated time frame.

Performance Audits Required by MDOT

Beginning with the September 30, 2016 year-ends, any entity that submits an Act 51 Report will be required to have a performance audit performed. Please visit the links below for additional information provided by MDOT.

Performance Auditing Under Public Act 298 of 2012

PA 298 of 2012 Frequently Asked Questions

If you have questions about how these requirements will impact your entity, reach out to your Yeo & Yeo professional.

Jamie Rivette

Jamie Rivette


Jamie L. Rivette, CPA, Principal, leads the firm’s Government Accounting and Audit Services Group and is a member of the firm’s Audit Services Group. She serves on the Michigan Government Finance Officers Association’s Standards Committee, and on the Government Finance Officers Association’s Certificate of Achievement for Excellence in Financial Reporting (CAFR) Program’s Special Review Committee. Contact Jamie via e-mail at jamriv@yeoandyeo.com or call 989.793.9830.