Judicial
275-Judicial Function (Control Activity Number)
The judicial function is comprised of Activity Numbers 276 through 299. This group of Activity Numbers is charged with all court related expenditures within a local unit of government. Organization units may include trial court, circuit court, district court, and friend of the court. The balance of 275 should at all times equal the total balance of Activity Number 276 through 299.
281-Trial Court
This Activity Number is found in the General Fund and may be found in any unit of government that acts as the local funding unit for a demonstration project (consolidated) trial court. Additional information related to the accounting for trial courts is in Numbered Letter 1998-5, on the Local Audit and Finance Division’s Numbered Letters page.
283-Circuit Court
This Activity Number is found in the General Fund of a county. Its use is mandatory. This Activity Number reflects revenue such as court filing fees, court costs, appeal fees, etc., and incurs expenditures such as supplemental salary of the circuit judge, other court salaries, and the supplies, and equipment necessary for court operation.
286-District/Municipal Court
This Activity Number is found in the General Fund of counties, certain cities, and certain townships which are designated by statute as control units of district courts. (A few cities still have municipal courts.) Use of this Activity Number is mandatory for those units that have such a court. This Activity Number reflects revenue such as filing fees, civil fees, court costs, etc., and incurs expenditures such as salaries, supplies and equipment necessary for court operation.
289-Friend of the Court
This Activity Number is found in the General Fund or Friend of the Court Fund or both funds of a county. Its use is mandatory. This Activity Number reflects revenue such as support fees, and incurs expenditures such as salaries, supplies, and equipment necessary to its operation.
290-Friend of the Court-Cooperative Reimbursement
This Activity Number is found in either the General Fund or the Friend of the Court fund or both funds of a county. It is used to record the expenditures related to the Friend of the Court Cooperative Reimbursement Program.
292-Law Library
This Activity Number is found both in the General Fund and Law Library Fund of a county. Its use is mandatory. It may be used in the Law Library Fund to record penal fine revenues and is charged with the purchase of law books and other publications for the law library. (The circuit judge approves purchases).
294-Probate Court
This Activity Number is found in the General Fund of a county. Its use is mandatory. This Activity Number earns statutory revenue for estate cases, adoptions, and other probate matters. It is charged with expenditures for the operation of the probate court, such as salaries, travel, office supplies, equipment, equipment maintenance, etc.
295-Probation
This Activity Number is normally found in the General Fund of a county or a city. Its use is mandatory for units having a probation officer (Department). This Activity Number reflects revenue such as oversight fees, court costs, etc., and is charged with expenditures for the operation of the probation office or department.
296-Prosecuting Attorney
This Activity Number is found in the General Fund of county government. Its use is mandatory based on the revised statues of 1846 MCL 49.153 to MCL 49.160. It reflects such expenditures as salaries, travel, supplies, consultants, equipment, etc., necessary for this officer to perform his/her statutory duties as prosecuting attorney for the county.
297-Grand Jury
This Activity Number may be found in the General Fund of any unit responsible for the expenditures incurred by a grand jury. Expenditures include legal fees, consultant fees, travel, supplies, etc.
298-Family Counseling Services
This Activity Number is found in the General Fund of counties. This Activity Number is established to comply with 1964 PA 155, the Circuit Court Family Counseling Services Act, MCL 551.331 to MCL 551.344. It is charged with expenditures for the operations of the family counseling service.