Numbered Letter 2005-01 (Revised)

Effective Date: January 14, 2005 (Revised Date November 25, 2025)

Accounting Treatment for Sex Offender Registration Fees

Overview Of Law

Public Act 17 of 2011 provides an amendment to the Sex Offenders Registration Act by requiring individuals who must be registered under the Act to pay an initial registration fee of $50. Public Act 149 of 2013 provides an additional amendment to the Sex Offender Registration Act by requiring individuals to pay a $50 annual fee that does not exceed a total of $550.

The collecting agency (local law enforcement agency, sheriff’s department or State police post) may retain $20 of the fee collected and must transmit the balance ($30) to the State of Michigan for deposit into the Sex Offender Registration Fund at the State level.

Accounting Treatment

Each local unit that has a law enforcement agency (or sheriff department) should record the revenue portion ($20 of the fee) within the general fund, using account numbers 607 – 625. To properly record the amount to be deposited with the State, the local unit should establish a “Due to State of Michigan-Sex Offender Registration Fund” within the general custodial fund (701) using account number 228.63.

The Michigan State Police Department (MSP) will invoice (bill) the collecting agency for the $30 of the fee to be remitted to the MSP.

If you have any questions, please call our office at (517) 335-7469.