Numbered Letter 2000-15 (Revised)

Effective Date: December 7, 2000 (Revised Date March 1, 2024)

Summary

Public Act 35 of 1994 which took effect June 6, 1994 has been amended by Public Act 98 of 1998.  The amendment repealed the sunset date June 6, 1998 and increased the amount of administrative expenses that could be retained locally from 5 percent to 15 percent, with the balance forwarded to the Department of Treasury.  Several questions have arisen since the amendment, prompting our office to issue this numbered letter.

Public Act 35 of 1994 as amended (MCL 12.206) $150 Forensic Lab Fee, Collection and Accounting

Under Public Act 35 of 1994 as amended, $150 is assessed to defendants convicted of criminal sexual conduct and defendants convicted in cases where state or municipal forensic services had been used.  The court in addition to any fine, costs or assessments imposes the assessment required under MCL 12.206.  The assessment is required to be ordered upon the record, and listed separately in the judgement of sentence or order of probation.

Under the act, the investigating police agency that originates a criminal case is to inform the prosecutor if a forensic analysis has been performed.  The prosecutor, in turn, is to inform the court, which is to assess the fee upon conviction.  The act provides that the prosecuting attorney and the investigating law enforcement agency could each retain five percent of all assessments collected under the program.  This is in addition to the 5 percent that the court is allowed to retain with the balance transmitted to the Department of Treasury for deposit into the State Forensic Laboratory Fund.  The funds are used for the forensic analysis program within the Michigan Department of State Police.  Funds are also transmitted to municipal laboratories based on the number of forensic analyses performed.

Subsection 4 of Public Act 98 of 1998 as amended provides in part four (4) The court, prosecuting attorney, and originating investigating law enforcement agency may each retain 5% of all assessments or portions of assessments collected for costs incurred pursuant to this section and shall transmit that money to their respective funding units. On the last day of each month, the clerk of the court shall transmit the remainder of assessments or portions of assessments collected under this section to the Department of Treasury for deposit in the State Forensic Laboratory Fund created in section 3.

Accounting Procedures

Account titled "Due to State of Michigan—State Forensic Laboratory Fund," account number 228.45 should be used.   Please note that this account number is in the Uniform Chart of Accounts for Counties and Local Units of Government in Michigan and used in your accounting system as "State Forensic Laboratory Fee (PA 99 of 2003) MCL 12.206."

Courts must revise their receipt classification procedures to accumulate the collections for the State Forensic Lab Fund fee.  Note that the Act specifies that the court, prosecuting attorney, and originating investigating law enforcement agency may each retain 5% of the $150 Forensic Lab Fund fees collected for costs incurred when collecting and remitting the Forensic Lab Fund fee.  The court has the option of posting the total collection of the Forensic Lab fee in one cash register accumulator, computer field or column in the receipts journal and at month end, deducting 15% of the total Forensic Lab Fee collected.  Classify 85% of the total as "Due State of Michigan--Forensic Lab Fund" fee and the 15% as the DCU or Circuit Control Unit General Fund fee.  The alternative is to record 85% of each Forensic Lab Fund fee collected in the "Due State of Michigan--Forensic Lab Fund" accumulator, computer field or receipts register column and 15% of each collection is credited as a DCU General Fund revenue.  A separate revenue classification may be established by the DCU if the court, finance or accounting office desire to separately account for the optional 15% retained share of the Forensic Lab Fund fees.  An additional accumulator, computer field or receipts register column must be established if you elect to separately classify and account for the 15% fee from other DCU General Fund court fees.  The 15% retain fee shall be deposited at least monthly with the Court's funding unit for credit to the General Fund.

When collecting the $150 fee, classify $127.50 as Custodial Fund No. 701, account number 228.45 and the $22.50 clerk's fee as General Fund No. 101, the same account number you use to record other district and/or 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 district and/or circuit court fees revenue account for detailed recording of court fee revenues.

Collection Procedures

The statute specifies that the clerk of the court shall collect the fee from the person against whom the order is entered.  It also states on the last day of each month, the clerk of the court shall transmit the remainder of assessments or portions of assessments collected under this section to the Department of Treasury for deposit in the State Forensic Laboratory Fund created in section 3.  The circuit court clerk must use fee transmittal form 57 (Rev. 3-00) to deposit the balance (85%) of the amount collected related to circuit court cases for forensic laboratory fees.  The district court clerk must use fee transmittal form 295 (3-00) to deposit the balance (85%) of the amount collected in district court for forensic laboratory fees.  On both forms the amount collected for forensic laboratory fees due to the State of Michigan is recorded on line 9 of the remittance advice/fee transmittal.    

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

If you need further assistance please call (517) 335-7469 or write our office:  Michigan Department of Treasury, LAFD, P.O. Box 30728, Lansing, Michigan 48909-8228 or email our office at TreasLocalGov@michigan.gov.