General Government
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 112-Legislative
Control Activity Number's 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112
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
Activity Number's 129, 130, 131, 132, 133, 134, 135, 136, 137, 138, 139, 140, 141, 142, 143, 144, 145, 146, 147, 148, 149, 150, 151, 152, 153, 154, 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 165, 166, 167, 168, 169, 170
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
Activity Number's171, 172, 173, 174, 175, 176, 177, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190
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.
172-Administrator, Manager, Superintendent, Controller
This Activity Number is found in the General Fund and is mandatory for units having such an officer.
191 through 260-Financial and Tax Administration
Activity Number's 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 210, 211, 212, 213, 214, 215, 216, 217, 218, 219, 220, 221, 222, 223, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 235, 236, 237, 238, 239, 240, 241, 242, 243, 244, 245, 246, 247, 248, 249, 250, 251, 252, 253, 254, 255, 256, 257, 258, 259, 260
The financial and tax administration organization unit is comprised of Activity Numbers 191 through 260. This group of Activity Numbers provides accounts for recording all financial and tax administrative related expenditures within the unit of government.
191-Accounting Department
This Activity Number is found in the General Fund of local units of government. Its use is mandatory for units having such an activity. It reflects the salaries, office supplies, travel, equipment, equipment maintenance, and other expenditures necessary for operation of such department.
212-Budget Department/Director
This Activity Number is found in the General Fund of local units of government. Its use is mandatory for units having this department or director. It reflects salaries, travel, office supplies, equipment, etc., necessary to operate this department.
215-Clerk
This Activity Number is found in the General Fund of all local units of government. Its use is mandatory. It reflects expenditures such as salaries, travel, office supplies, equipment, etc., necessary for office operation. This Activity Number may also be used to separate revenue earned by the clerk’s office from other General Fund revenue.
223-Internal Audit, External Audit, Board Of Auditors
This Activity Number may be found in the General Fund of a local unit of government. Its use is mandatory for any unit having an internal audit or board of auditors’ department or staff. It reflects such expenditures as salaries, travel, supplies, equipment, etc., necessary for the operation of the office. The cost of external audits may be charged to this Activity Number or the Legislative Activity Number depending upon the governmental structure.
228-Information Technology
Any local unit with such a department may use this Activity Number. The Activity Number may be found in the General Fund or a corresponding Enterprise Fund or Internal Service Fund. Its use is mandatory in the Internal Service Fund and Enterprise Fund. Its use is optional in the General Fund. It may be used to reflect both expenses and revenues in the operation of the information technology department.
233-Purchasing
This Activity Number is found in the General Fund of local units of government. Its use is mandatory for units having a purchasing department or officer. It reflects such expenditures as salaries, travel, supplies, equipment, etc., necessary for the purchasing operation.
243-Property Description Department
This Activity Number is found in the General Fund of a local unit of government. Its use is mandatory for any unit having a separate department or office for tax roll preparation, property descriptions, or other property tax services. It reflects such expenditures as salaries, travel, office supplies, tax roll supplies, equipment, etc., necessary to operate the department. This Activity Number may also reflect revenues for services rendered to other units or other departments.
245-County Survey and Remonumentation
This Activity Number is found in the General Fund of counties. It is used to record expenditures related to duties performed in accordance with requirements of 1990 PA 345, State Survey and Remonumentation Act, MCL 54.261 to MCL 54.279. It reflects such expenditures as salaries, travel, supplies, equipment, professional consultants, etc.
247-Board of Review
This Activity Number is found in the General Fund of a city, village, or township. Its use is mandatory. It reflects salaries, travel, supplies, and other expenditures of the statutory board of review.
253-Treasurer
This Activity Number is found in the General Fund of all local units of government. Its use is mandatory. It reflects such expenditures as salaries, travel, supplies, equipment, etc., necessary for the office operation. This Activity Number may also be used to separate revenue earned by the treasurer’s office from other General Fund revenue.
254–Delinquent tax property sales
All revenue and expenditures after the property tax foreclosure process goes into activity 254 within the delinquent tax revolving fund. The act states the foreclosing governmental unit must deposit the proceeds from the sale of tax delinquent property into a "restricted account" created for each year a property sale is held. The restricted accounts should be established within the Delinquent Property Tax Revolving Fund based on the year of the sale. This activity (Activity # 254-Delinquent Tax Property Sales) is used to record the sale proceeds and the authorized expenditures of the proceeds. When the forfeited property is sold, the proceeds from the sale should be recorded in the Delinquent Property Tax Revolving Fund under revenue account number 642 "Charge for Services-Sales."
257-Assessor/Equalization Department
The Assessor Activity Number is found in the General Fund of cities and townships and in some villages. Its use is mandatory for units having such a department or officer as well as those units who contract this activity to another entity. It reflects such expenditures as salary, travel, supplies, etc., necessary to perform the required duties. The Equalization Activity Number is found in the General Fund of county government. Its use is mandatory. It reflects such expenses as salaries, travel, supplies, equalization studies, equipment, etc., necessary to perform the function of property tax equalization within the county.
261 through 274-Other General Government
Activity Number's 261, 262, 263, 264, 265, 266, 267, 268, 269, 270, 271, 272, 273, 274
The other general government organization unit is comprised of Activity Numbers 261 through 274. This group of Activity Numbers provides accounts for recording all other general government related expenditures within the unit of government.
262-Elections
This Activity Number is found in the General Fund of all local units of government. Its use is mandatory. Units may reflect all election expenditures within this single activity. Examples of expenditures incurred are printing of ballots, board of canvasser expenditures, postage, travel, election workers, recount expenditures, etc. Those desiring to budget separately for certain election activities may use open Activity Numbers 263 through 264.
265-Building and Grounds
This Activity Number is found in the General Fund of all local units of government. Its use is mandatory. It reflects such expenditures as building maintenance, grounds maintenance, janitor service, fuel, utilities, etc., for a county courthouse, city, village, or township hall, or other municipal office building.
266-Attorney/Corporation Counsel
This Activity Number is found in the General Fund of certain counties, cities, villages, and townships. Included are the costs of the attorney or attorneys who render legal advice to the governing body or administrative agencies of the government. Activities may include drafting laws, ordinances, or administrative regulations for the local government and its constituent agencies and serving as counsel in lawsuits to which the government is a party (Also see Activity Number 296 for prosecuting attorney).
269-Civil Service/Merit System
This Activity Number is found in the General Fund of certain large local units of government. Its use is mandatory for units adopting a civil service or merit system employment system. It reflects such expenditures as salaries, travel, supplies, consultants, equipment, etc., necessary to operate this office.
270-Human Resources (Personnel) Department
This Activity Number is found in the General Fund of local units of government. Its use is mandatory for units having such a department or office. It reflects such expenditures as salaries, travel, supplies, equipment, etc., necessary to operate this office.
273-Building Authority
This Activity Number is found in the General Fund of local units of government and/or in the records maintained by a statutory building authority. Its use is mandatory for each building authority and by each unit making payments to such an authority. It reflects rental or lease payments made by a local unit to the authority. At the authority, it reflects administrative and operating expenditures, debt payments, and other applicable expenditures. It may also reflect revenue, such as rental or lease income, interest earned, etc.
274-Retirement Board/Voluntary Employee Beneficiaries Associations (VEBA) Board/Department
This Activity Number is found in the General Fund and Retirement Fund of local units of government. Its use is mandatory for units having their own retirement systems and VEBA. It reflects administrative expenses of a retirement system and benefits paid to retirees. The Activity Number also reflects contributions by employees and employers, interest earned on investments and other retirement system revenues.