January 14, 2005

To: County Treasurers, Administrators, Controllers, Managers, and Clerks

From: Suzanne K. Schafer, Administrator, Local Audit and Finance Division, Bureau of Local Government Services

SUBJECT: Accounting Treatment for Sex Offender Registration Fees

Public Act 237 of 2004 provides an amendment to the Sex Offenders Registration Act by requiring individuals who must be registered under the Act to pay a one-time $35 registration fee.

The collecting agency (local law enforcement agency, sheriff’s department or State police post) may retain $10 of the fee collected and must transmit the balance ($25) to the State of Michigan for deposit into the Sex Offender Registration Fund at the State level.

Accounting treatment:

Each local unit that has a law enforcement agency (or sheriff department) should record the revenue portion ($10 of the fee) within the general fund, using account numbers 607 – 625. To properly record the amount to be deposited with the State, the local unit should establish a "Due to State of Michigan-Sex Offender Registration Fund" within the general agency fund (701) using account number 228.63.

The Michigan State Police Department (MSP) will invoice (bill) the collecting agency for the $25 of the fee to be remitted to the MSP.

If you have any questions, please call (517) 373-3227 or write our office at:

Michigan Department of Treasury
Local Audit and Finance Division
P.O. Box 30728
Lansing, Michigan 48909-8228