Health and Welfare
600–Health and Welfare Function (Control Activity Number)
The health and welfare function are comprised of Activity Numbers 601 through 699. This group of Activity Numbers provides accounts for recording expenditures incurred for various public health and mental health programs within a local unit, as well as programs providing assistance for economically disadvantaged persons and businesses within the area. The balance of 600 should at all times equal the total balance of Activity Number 601 through 699.
601–Health Department
This Activity Number is found in the General Fund or in the Health Department/District Fund Number 221 of local units of government. Its use is mandatory for all units. It reflects such expenditures as salaries and wages of health department personnel, supplies, clinic expenditures, lab expenditures, and other expenditures applicable to a health department. This Activity Number may also be used to separate revenue earned by the health department from other revenues of the unit. See the Accounting Procedures Manual for County/District Health Departments published by the Michigan Department of Treasury for additional information.
605–Contagious Diseases
This Activity Number is normally found in the General Fund of a county. Its use is mandatory. It reflects all expenditures chargeable to public funds for the treatment of contagious diseases, such as tuberculosis, venereal diseases, etc.
610–Health Board
This Activity Number is found in the General Fund or in the Health Department/District Fund Number 221 of local units of government. Its use is optional. Units may include such expenditures under health department, using Activity Number 601, if they desire. This Activity Number reflects all expenditures incurred by the health board in administering the health department or health program of a local unit.
611–Health Clinics
This Activity Number is found in the General Fund or in the Health Department/District Fund Number 221 of local units of government. Its use is optional. Units may include such expenditure under health departments, using Activity Number 601, if desired. This Activity Number reflects county appropriations to such clinics, contractual payments to such clinics, or all expenditures incurred by a clinic operated by a county.
620–Mosquito Control
This Activity Number is found in the General Fund of a local unit of government unless there is a special tax levy for mosquito control, in which case special revenue Mosquito Control Fund Number 240 is required. This Activity Number is used to record revenue and expenditures related to the mosquito control program.
621–Pollution Control
This Activity Number is found in the General Fund or the Health Department/District Fund Number 221 of local units of government. Its use is mandatory by units having pollution control expenditures. It reflects all the expenditures applicable to air, water, or soil pollution control.
631–Substance Abuse
This Activity Number is normally found in the General Fund, Health Department/District Fund Number 221, or Community Mental Health Fund Number 222 of county government. Its use is mandatory by units administering substance abuse programs receiving grants for this purpose. It reflects such expenditures as salaries and wages, supplies, materials, clinic expenditures, etc.
635–Hospital Operation
This Activity Number is normally found in the General Fund or separate Hospital Operating Fund Number 511 of a county or a large city. Its use is mandatory by any such unit owning and operating a hospital. The Hospital Operating Fund will reflect all hospital expenses such as salaries and wages, patient’s services, lab and x-ray expenses, culinary department expenses, administrative expenses, and all other operating expenses of a general hospital.
648–Medical Examiner
This Activity Number is found in the General Fund of county government. Its use is mandatory. It reflects such expenditures as salaries or fees of the medical examiner, MCL 52.201, and his/her staff, travel expenditures, supplies, materials, autopsy charges, and all other expenditures incurred by the officer in the performance of this activity.
649–Mental Health
This Activity Number is found in the General Fund or in the Community Mental Health Fund Number 222 of county government. Its use is mandatory for any county having a mental health program. In the Community Mental Health Fund, it reflects all expenditures of the mental health program, MCL 330.1204, such as salaries and wages, supplies, materials, clinic expenditures, and all expenditures of the various sub-programs administered through this fund.
650–State Institutions
This Activity Number may be found in the Childcare Fund Number 292 of counties and may be used in any other fund in which payments are made for care provided by state institutions. It reflects payments by the county to the State of Michigan for care of county residents at various state institutions. Payments are made on the basis of monthly billings to the counties.
651–Ambulance
This Activity Number is found in either the General Fund or in the Special Revenue Ambulance Fund Number 210 if there is a special voted tax for ambulance operations. Enterprise Fund Number 505 is used if the ambulance operation is intended to be self-sustaining with user charges. It reflects such expenses as salaries, travel, training supplies, etc., that are necessary for operating the ambulance service. It may also be used in reporting revenues raised by the ambulance service.
662–Childcare-Family Division of Circuit Court
This Activity Number is found in the General Fund or the Childcare Fund Number 292 of a county. Its use is mandatory. Under 1996 court reform legislation being 1961 PA 236, MCL 600.1009, the probate court juvenile division was replaced by the Family Division of Circuit Court. In the General Fund, it reflects the appropriation to the Childcare Fund and other childcare expenditures of the county not properly chargeable to the Childcare Fund. In the Childcare Fund, it reflects expenditures involving boarding and care of court wards, operating expenditures of a juvenile home, payments to the State for the care of juveniles at state institutions, and other expenditures properly payable from the Childcare Fund. This Activity Number may also be used to separate revenues belonging to the Childcare Fund from other revenue of the county.
663–Childcare-Department of Human Services (DHS)
This Activity Number is found in the General Fund or the Childcare Fund (292) of a county. Its use is mandatory in those counties that have childcare activity administered by the County DHS. In the General Fund, it reflects the county appropriation to the Childcare Fund-DHS sub-account and certain other childcare expenditures of the county, not payable from the Childcare Fund. In the Childcare Fund, it reflects expenditures for the boarding and care of juveniles that are under the jurisdiction of the County DHS, rather than the Family Division of Circuit Court. This Activity Number may also be used to separate revenues belonging in the Childcare Fund-DHS sub-account from revenues of the county. Please note that rather than accounting for childcare DHS revenue and expenditures with this Activity Number 663 in Fund 292, an open Special Revenue Fund Number, may be used to account for childcare DHS revenue and expenditures.
670–Department of Human Services (DHS)/Social Services Board
This Activity Number is found in the General Fund or in the Social Welfare Fund Number 290 of a county. Its use is mandatory. In the General Fund, it represents the county appropriation to the Social Welfare Fund. In the Social Welfare Fund, it reflects county expenditures paid on behalf of the county’s poor and indigent, through various assistance programs. This Activity Number may also be used to separate revenues of the Social Welfare Fund from other county revenues.
671–Medical Care Facility
This Activity Number is found in the General Fund or in the Medical Care Facility Fund Number 291 of a county. Its use is mandatory, MCL 400.58, in any county having a medical care facility. In the General Fund, it reflects the county’s appropriation to the Medical Care Facility Fund.
672–Agency on Aging
This Activity Number will appear in the General Fund. It will be used to record revenues and expenditures for operating any senior citizen programs, MCL 400.571 to MCL 400.576.
681–Veterans’ Burials
This Activity Number is found in the General Fund of a county. Its use is mandatory, MCL 35.801 to MCL 35.804. It reflects the statutory portion payable from the county’s General Fund toward the burial of a veteran who was a resident of the county.
682-Veterans’ Counselor
This Activity Number is found in the General Fund of a county. Its use is mandatory in any county having a veterans’ counselor. It reflects such expenditures as salaries and wages, travel expenditures, office supplies, materials, equipment, and other expenditures incurred by the officer in the performance of his/her duties.
683-Veterans’ Trust Board
This Activity Number is found in the General Fund of a county. It is charged with such expenditures as salaries and wages, travel expenditures, supplies, materials, and equipment necessary for the board to perform its duties.
689-Veterans’ Relief
This Activity Number is found in the General Fund or in the Veterans’ Relief Fund Number 293 of a county. Its use is mandatory in accordance with 1899 PA 214, MCL 35.21 to MCL 35.27. In the Veterans’ Relief Fund, it is used to record money spent for such relief under the statutory provisions of MCL 35.21.
690-Redevelopment and Housing
This Activity Number is normally found in the General Fund or in a separate Federal Project Fund of local units of government. It may be used by units engaged in redevelopment and housing projects which desire to include all costs of such project under a single activity.
692-Public Housing
This Activity Number is found in the General Fund or in a separate Federal Project Fund of local units of government. Units engaged in public housing projects use this Activity Number for such expenditures as salaries and wages, supplies, consultant fees, legal fees, equipment, and all other costs incurred by a unit engaged in a public housing operation or project.
693-Community Action Program
This Activity Number is found in the General Fund or in a special Federal Project Fund of local units of government. Its use is mandatory by any unit which conducts or participates in community action programs designed to provide economic opportunity within the unit. It includes such expenditures as salaries and wages of local unit personnel involved advertising expenditures, appropriations or contractual payments to local agencies assisting in such programs, supplies, materials, and other expenditures essential to programs aimed at stimulating economic opportunity within the unit.
694-Community Development Block Grant (CDBG)
This Activity Number is found in the General Fund or in a special Federal Project Fund of local units of government. It is used to account for participation in the federal CDBG program. It includes such expenditures as salaries and wages of local unit personnel involved advertising expenditures, appropriations or contractual payments to local agencies assisting in such programs, supplies, materials, and other expenditures essential to programs aimed at benefiting economically disadvantaged individuals.