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2000-12 Revenue Classification Convicted Drunk Driver Assessment

October 30, 2000

To:    District and Municipal Courts, Michigan Municipal League, County
         Administrators, County Controllers, County Coordinators,
         Managers, County Clerks and County Treasurers

From:    Richard L. Baldermann, CPA, CGFM
             Administrator, Local Audit and Finance Division
             Bureau of Local Government Services

RE:    Revenue Classification Convicted Drunk Driver Assessment

Since the issuance of Number Letter 2000-3 and 2000-4, our office has received several questions related to how to account for the revenue received for convicted drunk driver assessment reimbursements under Public Act 345 of 1998 (MCL 769.1f). Under the act, the amounts collected for convicted drunk driver assessment are reimbursements to the general fund for cost already incurred. Use a revenue account between 676-686 for this reimbursement.

The Act allows a court to order a person convicted of certain alcohol or drug-related driving offenses to reimburse the State or a local unit of government (a city, village, township, or county) for the expenses incurred in relationship to that incident. The court order may include expenses for an emergency response and for prosecuting the person. The Act applies to offenses involving the operation of a motor vehicle, snowmobile, off-road vehicle (ORV), aircraft, vessel or locomotive engine.

The expenses for which reimbursement may be ordered under Public Act 345 of 1998 (MCL 769.1f) include the following:

  • Salaries or wages, including overtime pay of law enforcement personnel;
  • The time spent responding to and investigating the incident;
  • Arresting the person convicted, and processing the person after the arrest;
  • Preparing reports on the incident, including collecting and analyzing evidence; and
  • Determining the presence of and identifying alcohol content/control substances in the blood.
A reimbursement order may also cover the salaries/wages and other compensation of fire department and emergency medical service (EMS) personnel, including volunteer fire fighters or volunteer EMS personnel, for time spent responding to the incident and providing related services. In most cases, the expenditures have been paid out of the general fund requiring the reimbursement to go into the local unit of government as a reimbursement for costs incurred.

If you have any questions, please call Ernest L. Hodgers at (517) 373-3227 or write:
Michigan Department of Treasury
Local Audit and Finance Division
P.O. Box 30728
Lansing, Michigan 48909-8228

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