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Numbered Letter 1998-05 (Revised)

Effective Date: May 8, 1998 (Revised Date March 1, 2024)

Summary

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.

Trial Court Accounts

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.

Revenue Account Names and Suggested Numbers

Within the sub control revenue source category 539 State Grants (540-579)

Account

Name

Detail

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 sub control revenue source category 600 Charges for Services (601-654)

Account

Name

Detail

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 sub control revenue source category 655 Fines and Forfeits (656-663)

Account

Name

Detail

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 sub control expenditures category 800 Other Services and Charges (801-969), Account number 801-832 are designated as Professional & Contractual Services under the current version of the Uniform Chart of Accounts. The information in the following table has been removed from the current version of the Uniform Chart of Accounts. This was to give local units of government more flexibility of using these account numbers. Also, it is proper to continue to use these numbers and the corresponding account descriptions as they were designated before in the following table.

Account

Name

Detail

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 our office at (517) 335-7469, or write Michigan Department of Treasury, LAFD, P.O. Box 30728, Lansing, Michigan 48909-8228 or email our office at TreasLocalGov@michigan.gov.