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2004-1 Local Corrections Officers Training Fund - Public Act 124 of 2003

January 21, 2004

To:    County Treasurers, Administrators, Controllers, Managers, County Clerks, County Sheriffs, and LAFD Staff

From:    Suzanne K. Schafer, Administrator, Local Audit and Finance Division, Bureau of Local Government Services

RE:    Public Act 124 of 2003

Public Act 124 of 2003, which became effective October 1, 2003, amended chapter 171 of the Revised Statutes of 1846 related to county jails and regulations thereof, by adding a new section (MCL 801.4b) to the act. The amendment to the act regulates county jails by imposing a $12.00 booking fee on each inmate when first admitted into a county jail. The booking fee, when collected, is used as a source of revenue for the local correctional officers training programs. The Act was tie-barred to legislation enacted in Public Acts 121 of 2003 (MCL 791.501 - 791.517) and 125 of 2003 (MCL 791-531 - 791.546), which also took effect October 1, 2003.

MCL 801.4b states in part:

1) "Beginning August 1, 2003, each person who is incarcerated in the county jail shall pay a fee of $12.00 to the county sheriff when the person is admitted into jail.

2) The county sheriff may collect a fee owed under this section by withdrawing that amount from any inmate account maintained by the sheriff for that inmate.

3) Except as provided in subsections (4) and (5), the sheriff, once each calendar quarter, shall forward all fees collected under this section to the local corrections officers training fund created in the local corrections officers training act.

4) The revenue derived from fees collected under this section shall be directed in the manner provided in subsection (5) in a county for which the sheriffs coordinating and training council has certified that the county's standards and requirements for the training of local corrections officers equals or exceeds the standards and requirements approved by the sheriffs coordinating and training council under the local corrections officers training act.

5) In a county that meets the criteria in subsection (4), both of the following apply:

a) Once each calendar quarter, the sheriff shall forward $2.00 of each fee collected to the state treasurer for deposit in the local corrections officers training fund created in the local corrections officers training act.

b) The remaining $10.00 of each fee shall be retained in that county, to be used only for costs relating to the continuing education, certification, re-certification, and training of local corrections officers and inmate programs including substance abuse and mental health programs in that county. However, revenue from the fees shall not be used to supplant current spending by the county for continuing education, certification, re-certification, and training of local correction officers. "

The act allows the booking fee to be taken from the inmates’ trust accounts (trust fund) under the control of the county sheriff. We recommend that authorization to take the funds from the inmate trust accounts be established in a written policy by the board of commissioners with the assistance of the prosecuting attorney, county treasurer and county sheriff. Proper internal controls must be in place and made a part of the approved policy of the board.

The act requires that $2.00 of the booking fee go to the State of Michigan for deposit into a fund at the State level entitled the "local corrections officer's training fund" as created under PA 125 of 2003. The county maintains the balance of $10.00 if the sheriff’s coordinating and training council, established in Public Act 121 of 2003, certifies the county’s training program. However, Section 15 (3) of PA 125 of 2003 states that: "Only counties that forward 100% of the fees collected under Section 4b of 1846 RS 171, MCL 801.4b, are eligible to receive grants from the fund."

We recommend that the county establish in the general agency fund (701), using account number 228.61, "Due to State of Michigan--Local Corrections Officer’s Training Fund," for the amount to be deposited into the fund at the State level. Since the act requires that revenue from the fees shall not be used to replace current spending by the county for continuing education, certification, re-certification, and training of local correction's officers, we recommend a separate special revenue fund be established at the county local level. The fund should be entitled "Local Corrections Officer’s Training Fund" using special revenue fund number 264.

For accounting purposes the program will be assigned activity number 362--Other Corrections Activities--Training

The act states that revenues can only be used for continuing education, certification, re-certification, and training of local correction's officers and inmate programs, including substance abuse and mental health programs in that county. Expenditure object account categories might consist of the following:

The "Local Corrections Officer’s Training Fund" must operate only with an adopted budget by the county board of commissioners as required by the Uniform Budgeting and Accounting Act, 1968 PA 2, as amended, (MCL 141.421 et al.) The county board of commissioners as required by MCL 46.11(g), 46.71, 46.53 and 46.63 must approve all claims (expenditures).

The cash and investments of the fund is subject to the requirements of the Investment of Surplus Funds of Political Subdivisions Act, 1943 PA 20, as amended, (MCL 129.91) and may be included in a pooled cash and investment account. The sheriff should make deposits of collections with the county treasurer at least monthly. Any deposits due to the State of Michigan must be made quarterly by the county treasurer on the form as developed by Department of Treasury with the Michigan Sheriff Association.

If you have any questions, please call (517) 373-3227 or write our office at:

Michigan Department of Treasury
Local Audit and Finance Division
P.O. Box 30728
Lansing, Michigan 48909-8228