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