Administration of Act 51 Funds - 591-0410-17

Description of Agency

The Michigan Transportation Fund, established by Public Act 51 of 1951, as amended, is the depository for revenues such as motor vehicle license fees and gasoline and diesel fuel tax. After various statutory deductions and distributions, the revenue is distributed to the State (39.1%), to counties (39.1%), and to cities and villages (21.8%). Act 51 restricts the use of funds to transportation related activities, such as road preservation, road maintenance, road construction, and snow removal. The Michigan Department of Transportation (MDOT) allocates distributions and monitors usage of funds as required by Act 51.

Audit Objectives

  1. To assess the timeliness and accuracy of MDOT’s allocation and distribution of Act 51-related funding.

  2. To assess the sufficiency of MDOT’s processes for monitoring and reporting on the use of Act 51-related funds.


Estimated Release Date: July 2018

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