December 7, 2000

To:    Friends of the Court, Circuit Court Administrators, Boards of County Commissioners, County Administrators, Controllers, Managers, County Clerks, Prosecuting Attorneys and Treasurers

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

RE:    Public Act 146 of 1993 as amended (MCL 722.717) $35 Filiation Fee, Collection and Accounting--MCL 3.605 (from GCR 772)

Public Act 146 of 1993 (MCL 722.717) was amended by Pubic Act 308 of 1996. The act took effect June 1, 1997, establishes the current requirements relative to reporting each order of filiation.

MCL 722.717, Subsection 8 provides:

Account titled "Due State of Michigan--Filiation (Paternity) Fee," account number 228.43 should be used. This account number should be in your "Uniform Chart of Accounts for Counties and Local Units of Government in Michigan," dated January 1984 and used in you accounting system as "Filiation Fee (PA 146 of 1993) MCL 722.717(8)"

When collecting the $35 fee, classify $26 as Trust Fund No. 701, account number 228.43 and the $9 clerk's fee as General Fund No. 101, the same account number you use to record other circuit court fee collections. If you desire or need detailed classification of this revenue, assign an open sub-account .01 through .99 to your current circuit court fees revenue account for detailed recording of court fee revenues.

When collected, transmit the $26 with a county check payable to the "STATE OF MICHIGAN" and mail with the Community Health Department's revised standard form "DCH-0839 (latest revision 11/00)," "Notice of Order of Filiation" to:

Questions regarding procedures for filing the forms with Community Health should be mailed to the above address or telephone Marcia Collins at (517) 335-8684. For questions or follow up on paternity changes to birth records contact Gerre Bryant, Supervisor, Changes Unit at (517) 335-9265.

The clerk of the court is required to enter the order of filiation. The law now requires that you prepare and file the written report, form DCH-0839, whether or not a fee is collected. Note that the birth certificate for a child will not be changed until the fee is collected. Note also that public money should never be used to pay or advance the filiation fee.

COLLECTION PROCEDURES

The statute specifies that the clerk of the court shall collect the order of filiation fee from the person against whom the order is entered. In several incidents, that person is not present or available when the order is issued. Collecting the fee can be a problem. To our knowledge, court rule or statute does not address specific collection procedures for court fees.

Court clerks are required to maintain complete accounting records for all unpaid court assessments. Complete accounting including a subsidiary ledger (record) of the date, amount, and purpose, amount paid and current unpaid balance reconciled periodically to the ledger control account of unpaid court assessments. The court clerk does have the ministerial function of collection. (See subsection 8 of PA 308 of 1996 quoted in the first paragraph of this letter) Partial collection of this fee should be accounted for within the court trust fund, account number 278, titled "Court Fees Payable." A complete accounting of these collections is required.

We suggest every effort be made to have the court judges, friend of the court, circuit and district court clerks, prosecuting attorney and board of county commissioners establish procedures for the effective collection of all court ordered assessments

NOTE: Michigan Court Rule (MCR) 3.605 does address procedures for collecting penalties, including fines, forfeitures and forfeited recognizance. Rule 3.605 does not address the collection of fees.

If you have any questions, please call Ernest L. Hodgers at (517) 373-3227 or write: