Michigan Department of Treasury Uniform Chart of Accounts
Description of General Government Activities

100 - General Government Function (Control Activity Number)

The general government function is comprised of Activity Numbers 101 through 128 and 171 through 274 (129 through 170 are no longer used). This group of Activity Numbers is charged with expenditures made by the legislative body, chief executive officer, and other administrative staff charged with general administration of the local unit of government. Possible organization units may include legislative, chief executive, financial and tax, and other government. The balance of 100 should at all times equal the total balance of Activity Number 101 through128 and 171 through 274.

101 through 128 - Legislative 

The legislative organization unit is comprised of Activity Numbers 101 through 128. These Activity Numbers are charged with expenditures of a governing body in the performance of its primary duties and subsidiary activities. Miscellaneous expenditures that the legislative body may authorize but that do not apply directly to the legislative body should not be charged to a legislative activity number (e.g., the cost of an indirect cost allocation plan).

101 - Governing Body (County Board of Commissioners, City Council, Township Trustee, Village Council)

This Activity Number is found in the General Fund of all local units of government. Direct expenditures incurred by or directly applicable to members themselves or by a committee of the governing body, or administrative support for such members, are included within this Activity Number, including salaries, travel costs, fringe benefits, memberships, and subscriptions, etc.

102 - Legislative Committee

This Activity Number is found in the General Fund. It reflects expenditures incurred by committees of the governing body.

These Activity Numbers are for optional use by any unit desiring to budget and report separately for various legislative activities. This would include expenditures of a Charter Commission or Charter Committee.

129 through 170 - No Longer Used

Prior versions of the Chart of Accounts (2002 and prior) used Activity Numbers 129 through 170 as an option to report judicial activities. In an attempt to bring uniformity in the reporting of the cost of activities, this Chart of Accounts has removed that option.

171 through 190 - Chief Executive 

The chief executive organization unit is comprised of Activity Numbers 171 through 190. This group of Activity Numbers provides accounts for recording all executive related expenditures within the unit of government.

171 - Chief Executive (Mayor, President, Supervisor)

This Activity Number is found in the General Fund of cities, villages, and townships. It reflects such expenditures as salaries, travel, office supplies, equipment, etc., incurred by the chief executive in performing this activity including administrative support. Municipalities with a strong-mayor form of government would charge the expenditures of the mayor’s office to this Activity Number.