Public Works
440–Public Works Function (Control Activity Number)
The public works function is comprised of Activity Numbers 441 through 599. This group of activities provides accounts for recording expenditures incurred for various public works of a local unit. These include the public works department, drain expense, roads and streets, street lighting, etc. The balance of 440 should at all times equal the total balance of Activity Number 441 through 599.
441–Department of Public Works (DPW)
This Activity Number is found in the General Fund or in a separate DPW construction project Fund Number 465, e.g., within the capital projects fund category, DPW Revolving Fund Number 640 or 641 within the Internal Service Fund Category or Operation and Maintenance Fund Number 565 within the Enterprise Fund Category. Its use is mandatory for any unit having a department of public works. Within the General Fund, it reflects such expenditures as salaries, office supplies, travel, maintenance, and equipment of an administrative nature. Within other funds, it reflects all costs chargeable to a specific DPW project, or which costs may or may not be recoverable from another unit or government. It may also be used to reflect revenues generated by the DPW.
442–Drain Commissioner/Water Resource Commissioner
This Activity Number is found in the General Fund of counties. Its use is mandatory by any county having an elected drain commissioner/water resource commissioner. It reflects such expenditures as salaries, travel, supplies, equipment, and other administrative expenditures necessary to operate this office.
444–Sidewalks
This Activity Number is found in the General Fund of cities, villages, and townships. Its use is optional. It reflects such expenditures as salaries and wages, materials, supplies, and other expenditures applicable to the sidewalks’ activity.
445-Drains-Public Benefit
This Activity Number is found in the General Fund of local units of government. Its use is mandatory for any unit having public drain expense. It reflects drain-at-large expenditures paid to the county from the unit’s General Fund and any other public drain expenditure chargeable against all taxpayers of a local unit.
446-Roads, Streets, Bridges (Not Act 51)
This Activity Number is found in the General Fund or the Municipal Street Fund Number 204 of local units of government. Its use is mandatory for any unit responsible for maintenance or construction of roads, streets, or bridges within the local unit. It reflects all expenditures pertaining to the construction or maintenance of roads, streets or bridges not included under 1951 PA 51.
447-Engineers/Engineering
This Activity Number may be found in the General Fund, Municipal Street Fund, DPW Fund, or other similar funds of local units of government. Its use is mandatory for any unit employing an engineer or having an engineering department. It reflects such expenditures as salaries of the engineer and assistants, travel expenditures, engineer supplies, engineer equipment, and other supplies, or equipment essential to operation of the engineering office or department.
448-Street Lighting
This Activity Number is found in the General Fund of cities, villages, or townships. Its use is mandatory by any unit providing street lighting service for all its residents. It reflects payments to utility companies or any other expenditure applicable to street lighting.
449-Road Commission/Street Department (Act 51)
This Activity Number is found in the General Fund and/or the County Road Fund Number 201 of county government and/or the Major Street Fund Number 202 or Local Street Fund Number 203 of cities and villages. Its use is mandatory. Within the County Road Fund, it reflects all expenditures pertaining to the construction and maintenance of the county’s primary and local road systems. Within the Major and Local Street Funds, it reflects all expenditures pertaining to the construction and maintenance of the city or village’s major and local street systems.
450 through 520-Detailed Road and Street Activities
Activity Number’s 450, 451, 452, 453, 454, 455, 456, 457, 458, 459, 460, 461, 462, 463, 464, 465, 466, 467, 468, 469, 470, 471, 472, 473, 474, 475, 476, 477, 478, 479, 480, 481, 482, 483, 484, 485, 486, 487, 488, 489, 490, 491, 492, 493, 494, 495, 496, 497, 498, 499, 500, 501, 502, 503, 504, 505, 506, 507, 508, 509, 510, 511, 512, 513, 514, 515, 516, 517, 518, 519, 520
See the Uniform Accounting Procedures Manual for County Road Commissions for additional information for the accounting for road activities on the Local Audit and Finance Division Website.
521-Sanitation Department
This Activity Number is found in the General Fund or in a separate Rubbish Collection Fund Number 226 or 596 of local units of government. Its use is mandatory by any unit having such a department. It reflects such expenses as salaries, travel, office supplies, equipment, and other expenses applicable to the operation of a sanitation department. It may also be used to reflect revenues generated by the sanitation department.
522-Street Cleaning
This Activity Number is found in the General Fund, Major Street Fund Number 202, Local Street Fund Number 203, or Municipal Street Fund Number 204 of cities and villages. Its use is optional. It reflects such expenditures as salaries and wages, materials, supplies, and other expenditures applicable to the street cleaning activity.
526-Sanitary Landfill
This Activity Number is found in the General Fund or in a Sanitary Landfill Fund Number 227 or 517 of any local unit of government. Its use is mandatory by any local unit operating a sanitary landfill. It reflects such expenses as salaries and wages, supplies, materials, bulldozing, equipment, and all other expenses applicable to the operation of a sanitary landfill.
527-Sewage Disposal
This Activity Number is found in the General Fund or a Sewer Fund Number 590 of a local unit of government. Its use is mandatory for units having a sewage disposal system. It reflects such expenses as salaries and wages, supplies, materials, maintenance costs, equipment, and all other expenses applicable to the operation of a sewage disposal system.
528-Rubbish Collection/Disposal
This Activity Number is found in the General Fund or in a separate Rubbish Collection Fund Number 226 or 596 of a local unit of government. Its use is mandatory for any unit rendering this service. It reflects such expenses as salaries and wages, supplies, materials, maintenance costs, equipment, and all other expenses necessary to render this service.
536-Water and/or Sewer Systems
This Activity Number is usually found in Fund Numbers 590, 591, or 592 in the enterprise Fund Category of any unit that is administering and/or operating water and/or sewer systems and/or projects. This Activity Number is used to account for all revenue and expenses involved in this operation. If the unit has more than one system or project that they wish to account for separately, they may assign Activity Numbers 537 through 566 unless already designated.
567-Cemetery
This Activity Number is found in the General Fund or Cemetery Fund Number 209 of townships, cities, or villages. Its use is mandatory for any local unit that owns a cemetery. It reflects such expenditures as salaries, supplies, and materials necessary to operate and maintain a cemetery. It may also be used to separate money received for cemetery care and operation from other General Fund revenue of the unit.
568-Soil Conservation
This Activity Number is normally found in the General Fund of a local unit. Its use is mandatory by any unit participating in a soil conservation program. Where the unit does not have its own soil conservation program, this Activity Number may reflect the unit’s appropriation to a soil conservation district. Where the unit has its own program, it reflects such expenditures as salaries and wages, travel, supplies used in the program, equipment, equipment maintenance, and other expenditures necessary to perform this activity.
569-Watershed Council
This Activity Number is found in the General Fund of a local unit. Its use is mandatory by any unit supporting a watershed project. It normally reflects the General Fund appropriation to the watershed council.
570-Lake Improvements
This Activity Number is found in the General Fund of a local unit. It is for use by units to record lake improvements that are fully funded by the General Fund. If funding comes from special assessments, use Fund Number 220, Lake Improvement Fund.
595-Airport
This Activity Number is found in the General Fund or in the Airport Fund Number 295 or 581 of any local unit of government. It is for use by units to record all airport expenditures within this single activity. When used by a local unit, it will reflect all expenditures of an airport operation including administration, facilities, and equipment operation and maintenance, etc. This Activity Number may also be used to separate revenue earned by the airport from other General Fund revenues.
596-Transportation
This Activity Number is found in the General Fund or in the Transportation System Fund Number 288 or 588 of any local unit of government. It is for use by units to record all transportation (e.g., bus system) expenditures within this single activity. When used by a unit, it will reflect all expenditures of a transportation program including administration, facilities, and equipment operation, and maintenance, etc. This Activity Number may also be used to separate revenue earned by the transportation system from other General Fund revenues.
597-Marina
This Activity Number is found in the Marina Fund Number 594 of local units of government, usually cities. When used by a local unit, it will reflect all expenses of a marina including administration, facilities, equipment operation, and maintenance, etc.