Public Safety
300-Public Safety Function (Control Activity Number)
The public safety function is comprised of Activity Numbers 301 through 439. Public safety is a major function of government and has as its objective the protection of persons and property. Major organization units may include law enforcement, fire protection, protective inspection, and correction. The balance of 300 should at all times equal the total balance of Activity Number 301 through 439.
301-Police/Sheriff/Constable
This Activity Number is found in the General Fund or Police (Sheriff) Fund Number 207 of local units of government that have such an activity. It includes accounts for recording expenditures incurred by the police/sheriff department in the administration of various law enforcement activities. Units may budget separately for police activities such as administration, crime control and investigation, traffic, and safety programs, training, and communication if they desire. Activity Number 301 reflects expenditures such as salaries, travel, office expenses, officers’ uniforms, officers’ weapons, fingerprinting supplies and other supplies, and maintenance necessary to provide police services. It may also be used to reflect revenue generated by the police or sheriff department. Activity Numbers 302 through 325 may be used if more detail is needed.
305-325
Activity number's 305, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 318, 319, 320, 321, 322, 323, 324, 325 are optional and may be used if more police department detail is needed.
305-Administration
This Activity Number is found in the General Fund or Police (Sheriff) Fund Number 207 of local units of government. Its use is optional. It reflects such expenditures as salaries of the department head and administrative staff, office supplies, travel, equipment, and other expenditures of an administrative nature.
310-Crime Control and Investigation
This Activity Number is found in the General Fund or Police (Sheriff) Fund Number 207 of local units of government. Its use is optional. It reflects such expenditures as salaries of detectives, and other investigation personnel, travel expense of these personnel, fingerprint supplies, fingerprint equipment, and other supplies, and equipment essential to crime control and investigation.
315-Traffic and Safety Program
This Activity Number is found in the General Fund or Police (Sheriff) Fund Number 207 of local units of government. Its use is optional. It reflects salaries and wages of road patrol personnel, safety program supplies and materials, and other supplies and materials essential to the traffic and safety program.
320-Training
This Activity Number is found in the General Fund or Police (Sheriff) Fund Number 207 of local units of government. Its use is optional. It reflects such expenditures as the salary of the training officer, police academy expenditures, attendance at training seminars, and other supplies, and expenditures essential to the training program for police officers.
325-Communications/Dispatch
This Activity Number is found in the General Fund or Police (Sheriff) Fund Number 207 of local units of government. Its use is optional. It reflects such expenditures as salaries of dispatch or communications operators, dispatch or communications maintenance, dispatch or communication equipment, and other supplies or equipment necessary for proper communication or dispatch operations.
330-Liquor Law Enforcement
This Activity Number may be found in the General Fund or in the Liquor Law Enforcement Fund Number 212 of local units of government. This Activity Number is Mandatory for any unit enforcing state liquor laws. This Activity Number reflects all expenditures incidental to enforcement of the state liquor laws within a unit.
331-Marine Law Enforcement
This Activity Number is found in the General Fund of county government. Its use is mandatory for any unit participating in this program. It reflects all expenditures such as salaries, travel, supplies, equipment, etc., incidental to the marine safety program. The State of Michigan reimburses some of the expenditures charged to this activity; such reimbursement should be recorded as well.
332-Snowmobile Law Enforcement
This Activity Number is found in the General Fund of county government. Its use is mandatory for any unit participating in this program. It reflects all expenditures such as salaries, travel, supplies, equipment, etc., incidental to enforcement of the snowmobile law. Some of the expenditures charged to this Activity Number are reimbursed by the State of Michigan; such reimbursement should be recorded as well.
336-Fire Department
This Activity Number is found in the General Fund or Fire Fund Number 206 of local units of government that have such an activity. Units with a fire department may budget separately for activities such as administration, firefighting, fire prevention, training, and communication, if they desire. Activity Number 336 reflects such expenditures such as salaries and wages, fire-fighting supplies, firefighting equipment, office supplies, vehicle and equipment maintenance, and other supplies, and equipment necessary for fire protection. It may also be used to reflect revenue generated by the fire department.
337 through 344
Activity Number's 337, 338, 339, 340, 341, 342, 343, 344 may be used if more fire department detail is needed.
337-Administration-Fire Department
This Activity Number is found in the General Fund or Fire Fund Number 206 of local units of government. Its use is optional. It reflects such expenditures as salaries of the department head and administrative staff, office supplies, travel, equipment, and other expenditures of an administrative nature.
339-Fire Fighting
This Activity Number is found in the General Fund or Fire Fund Number 206 of local units of government. Its use is optional. It reflects expenditures such as salaries, travel, office expenses, uniforms, firefighting supplies, and other supplies, and maintenance necessary to provide fire department services.
341–Fire Prevention
This Activity Number is found in the General Fund or Fire Fund Number 206 of local units of government. Its use is optional. It reflects all expenditures such as fire prevention programs supplies and materials, and all other supplies, and materials essential to the fire prevention program.
342–Training-Fire Department
This Activity Number is found in the General Fund or Fire Fund Number 206 of local units of government. Its use is optional. It reflects such expenditures as attendance at training seminars, other supplies, and expenditures essential to the training program for fire fighters.
343–Communications-Fire Department
This Activity Number is found in the General Fund or Fire Fund Number 206 of local units of government. Its use is optional. It reflects such expenditures as salaries of communication operators, communication maintenance, communication equipment, and other supplies or equipment necessary for proper communication operations of the fire department.
345–Public Safety Department (Police and Fire)
This Activity Number is found in the General Fund or Public Safety Fund Number 205. This Number is used when a local unit has combined its police and fire protection into a public safety department. It reflects all expenditures relative to public safety such as salaries, equipment, training, etc.
351–Corrections/Jail
This Activity Number is found in the General Fund of local units of government having such a facility. Units may budget and report separately for various activities within its correction department if they desire. Activity Number 351 reflects such expenditures such as salaries of corrections department or jail personnel, prisoners clothing, jail supplies, jail maintenance, board of prisoners, and other supplies, or equipment necessary for the corrections department or jail operation. Activity Numbers 352 through 370 may be used if more corrections detail is needed.
356–Juvenile Correctional Institution
This Activity Number is found in the General Fund of local units of government. Its use is optional. It reflects such expenditures as salaries, travel, supplies, and equipment essential to the operation of a juvenile correctional institution.
361–Parole
This Activity Number is found in the General Fund or the Childcare Fund Number 292 of local units of government. Its use is optional. It reflects such expenditures as salaries of parole officers and other parole department personnel, travel expenditures, supplies, and equipment necessary for the operation of such an office or department.
362–Other Corrections Activities–Training
See Numbered Letter 2004-1 on the Local Audit and Finance Division Website.
371–Building Inspection Department
This Activity Number is used to account for expenditures related to the cost of operating the enforcing agency under the provisions of the State Construction Code Act. An Activity Number in the General Fund requires note disclosure that demonstrates that the activity is not self-sustaining.
426–Emergency Management/Homeland Security
This Activity Number is found in the General Fund of local units of government. Its use is mandatory for a unit engaging in an emergency management program. It reflects such expenditures as salaries of emergency management personnel, travel, emergency management supplies and equipment, and other expenditures essential to the emergency management program of a local unit. The Emergency Management and Homeland Security Division of the Michigan State Police is responsible for providing leadership in the management and coordination of state and local response to both natural and human-caused emergencies and disasters statewide.
427–Water Safety Council
This Activity Number is found in the General Fund of local units of government. Its use is mandatory for units having their own water safety council or which make appropriations to another water safety council. It reflects appropriations to the water safety council or such expenditures as salaries, travel expenditures, supplies, and equipment necessary for the operation of a local unit water safety council.
430–Animal Shelter/Dog Warden
This Activity Number is found in the General Fund of counties and large cities. Its use is mandatory for any unit having an animal shelter or dog warden or for those units who contract this service with another unit. It reflects such expenditures as salaries, travel expenditures, office supplies, dog tags and supplies, dog food, animal shelter maintenance and other supplies, equipment, and expenditures necessary for the operation of the animal shelter. It may also be used to reflect revenues generated through this operation.