1994-11 Crime Victim Rights Accounting

July 27, 1994

XXXXX X. XXXXXX, Treasurer
XXXXX County Courthouse
101 XXXXX Street
XXXXXX, Michigan XXXXX

Dear Ms. XXXXXX:

You have asked for the appropriate accounting procedures for Crime Victim Rights Funding.

Crime Victim Rights Funding is a grant from the State which must be recorded as a State Grant revenue. Account numbers can be found in the Uniform Chart of Accounts for Counties and Local Units of Government in Michigan, published by the Michigan Department of Treasury. Revenue account numbers for Crime Victim Rights would be either open number 570 or 571 under State Grants -- Other which you would title State Grant--Crime Victim Rights.

Expenditures under this program should be from a separate expenditure activity number 167-169 under Other Judicial Activities which you would title Crime Victim Rights. Expenditure line items should be established in enough detail to facilitate financial reporting to the State.

Generally, all grants from Federal, State or local governments should be accounted for in the same manner with the appropriate account numbers which can be found in the Uniform Chart of Accounts.

Please contact (517) 373-3227 if you have further questions.