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Letter No. 98-5
May 8, 1998
TO: County and Municipal Treasurers, Local Funding Units
FROM: Richard L. Baldermann, CPA, CGFM
Administrator, Local Audit and Finance Division
SUBJECT: Trial Court Accounts
The Michigan Supreme Court, State Court Administrative Office has requested that additional accounts be added to the Uniform Chart of Accounts. These changes will establish uniform accounting standards and terminology for the local trial courts and funding units to facilitate consistent statewide data collection on trial court financial issues.
The following account names are mandatory. However, the account numbers within the revenue and expenditure categories can be amended to the next available number if the suggested account number is currently in use. The following account changes will affect the existing account classifications for pages 308 through 321 in the Uniform Chart of Accounts.
Revenue Account Names and Suggested Numbers
Within the mandatory revenue source category 539 State Grants (540-579)
| 544 | Drunk Driving Case Flow Assistance | This account is used to record state aid received by the trial court from the State for assistance in management and reporting of drunk driving cases. |
| 545 | Drug Case Information Management Account | This account is used to record state aid received by the trial court from the State for assistance in management and reporting of drug cases. |
| 547 | State Grant-Court Equity | This account is used to record revenue received by trial court local funding units from the State Court Equity Fund. |
Within the mandatory revenue source category 600 Charges for Services (601-654)
| 608 | Court Filing Fees | This account will be used to record the fees collected and due to the trial court local funding unit for the commencement of actions in the trial court. This account will include revenues collected for new cases filed for civil actions, petitions, trusts, estates, guardians, escheated property and adoptions. |
| 609 | Jury Demand Fees | This account will be used to record the fees collected and due to the trial court local funding unit to reserve the right to demand a trial court jury. |
| 610 | Writ of Garnishment, Restitution, Attachment, or Execution | This account will be used to record the fees collected and due to the trial court local funding unit for processing of a writ of garnishment, restitution, attachment or execution. |
| 611 | Attorney Fee Reimbursement | This account will be used to record payments received for court appointed attorney services provided by a trial court. |
| 612 | Guardian Ad Litem Reimbursement | This will be used to record payments received for guardian ad litem services provided by a trial court. |
| 621 | Probation Oversight Fee | This account will be used to record revenues received and due to the trial court local funding unit for providing probation services. |
| 622 | Estate Inventory Fee | This account will be used to record the fees collected and due to the trial court local funding unit for decedent estate inventory. |
| 623 | Friend of the Court Statutory Handling Fee | This account will be used to record the $2.00 per month handling fees collected and due to the local funding unit for the handing of child and spousal support collections. |
| 624 | Friend of the Court Service Fee | This account will be used to record the portion of the $1.25 per month fee collected and due to the local funding unit for services not reimbursable under the provisions of Title IV-D of the Federal Social Security Act for the processing of support collections. |
| 625 | Miscellaneous Court Costs and Fees | The account will be used to record revenues received and due to the trial court local funding unit for costs to compel appearance, warrant fees, late penalties, motion fees, marriage fees, copy fees and other fees and costs collected by the court and not mandated in other accounts. Separate accounts may be established to record some or all of these revenues individually. |
Within the mandatory revenue source category 655 Fines and Forfeits (656-663)
| 657 | Ordinance Fines and Costs | The account will be used to record revenue due to the trial court local funding unit from fines and costs collected for ordinance violations. |
| 660 | Statute Costs | The account will be used to record the revenue due the trial court local funding unit for fines collected for statute violations. |
| 663 | Bond Forfeitures and Bond Costs | The account will be used to record revenue due to the trial court local funding unit from forfeiture of a bail or appearance bond and percent bond cost. |
Within the mandatory expenditure category 800 Other Services and Charges (801-969)
| 811 | Juror Fees | This account will be used to record fees paid to trial court jurors for attendance and mileage. Other expenses associated with juries such as meals or parking may be debited to this single account or a separate account. |
| 813 | Transcript Fees | This will be used by trial courts to record fees paid for court reporters/recorders for transcripts. |
| 815 | Witness Fees | This account will be used to record fees and expenses paid for trial court witnesses. |
| 817 | Trial Court Appointed Attorney Fees | This account will be used to report fees and expenses paid for attorneys for representation of indigent defendants for trial court cases. |
| 819 | Appellate Court Appointed Attorney Fees | This account will be used to record fees and expenses paid for attorneys for representation of indigent defendants for appellate court cases. |
| 821 | Guardian Aid Litem Fees | This account will be used to record fees and expenses paid for Guardian Aid Litem services for representation of minors and alleged legally incapacitated persons. |
| 823 | Interpreter Fees | This account could be used to record fees and expenses paid to interpreters for trial court cases. |
If you need further assistance, please contact (517) 373-3227, or write to Michigan Department of Treasury, Local Audit and Finance Division, P.O. Box 30728, Lansing, MI 48909-8228.