July 16, 2001
To: County Treasurers, Sheriffs, Prosecuting Attorneys, County Clerks,
County Administrators, Controllers, Managers, and State Police
From: Richard L. Baldermann, CPA, CGFM Administrator Local Audit and Finance Division
RE: Accounting for Concealed Pistol Permits under Public Act 381 of
2000
A draft of this letter was faxed to the County Clerk’s offices on July 2,
2001 to show how to account for the funds. This letter is the final version,
which includes a $39 fingerprinting fee for renewal applications payable to the
State Police that was not included in the draft version.
Public Act 381 of 2000 takes effect July 1, 2001. This law creates a
standardized system for issuing concealed pistol licenses. The act provides
criteria for the issuance of a concealed pistol permit, prescribes rights and
responsibilities to those persons who have been issued a permit and provides for
an appeal process to individuals denied a permit. Fees collected for concealed
pistol permits have been changed.
The fees collected under the Act (effective July 1, 2001) are as follows:
|
For New Applications |
For Renewals |
- An application processing fee
|
$60.00 |
$35.00 |
|
|
$15.00 |
$15.00 |
- Fingerprint fee-Michigan State Police
|
$ 0.00 |
$39.00 |
Counties shall account for the fees collected as follows:
New Application Processing Fees:
- Under PA 381 (MCL 28.425b) a
total of $60 is collected for each new application fee. In addition, the Sheriff
may collect up to $15 for the "actual and reasonable costs of taking the
fingerprints."
- Use the account titled "Due State of Michigan--Pistol Permits," account
number 228.16 in the General Agency Fund (formerly the "Trust and Agency Fund")
No. 701, to account for the $50 due to the State Police. The $50 fee due to the
State Police includes a new application fee ($45) and weapons enforcement fund
fee ($5).
- Please note that this account number is in your "Uniform Chart of Accounts
for Counties and Local Units of Government in Michigan," dated January 1984 and
used in your accounting system as "Pistol Permits."
- A check should be written no later than the 15th of each month
payable to "State of Michigan" for the new application fees. The amount remitted
should be $50 for each new application received during the previous month.
- The check shall accompany form ADM-16 (sample attached). The form and check will
be mailed to State Police for deposit with the Department of Treasury. The form
will be available on the State Police Internet site (http://www.michigan.gov/msp)
at a later date. The form includes remittance instructions and the mailing
address.
- The balance of $10 of the $60 application and assessment fees remains with
the county and should be accounted for in the general fund to the credit of the
clerk as revenue between account numbers 477 to 500 as "Licenses and
Permits--Pistol Permits. " (See "note" under Renewal Fees below).
Renewal Application Fees:
Individuals with active concealed pistol permits as of July 1, 2001will be
treated as renewal permits when the existing permit expires.
The $35 fee for license renewals of the concealed pistol permit remains with
the county and should be charged to the clerk’s office as revenue between the
account numbers 477 to 500 as "Licenses and Permits--Pistol Permits."
- Note: If the county desires or needs detailed classification to separate the
original application fee revenue from the renewal revenue; assign open
sub-accounts .01 through .99 for the original fee amount and the renewal license
fee amount.
The $39 fingerprint fee should be collected from the applicant for concealed
pistol permit renewals in the form of a check or money order made payable to the
"State of Michigan." The County Sheriff will forward the check or money order
with the fingerprint card to the State Police. This is in addition to the $15
fingerprint fee payable to the county sheriff.
Fingerprint Fees:
The fee charged for the actual and reasonable costs of taking the
fingerprints (can not exceed $15) by the county sheriff should be credited to
the general fund as revenue to the credit of the sheriff department between
account numbers 607 to 625 as "Charge for Services--Fingerprinting."
Please call (517) 373-3227 or write our office if you have any
questions related to the accounting for the fees. Any other questions should be
directed to David Turner, Michigan State Police at (517) 322-1658.
Michigan Department of Treasury
Local Audit and Finance Division
P.O. Box 30728
Lansing, Michigan
48909-8228