Municipal Clerk Manual – Courts with JIS - Chapter 4 - Financial Procedures: Recommended Accounting Procedures For Municipal Divisions

Clerk Handbooks

Municipal Clerk Manual – Courts with JIS

		Section/Rule:	4.5
Subject:	Chapter 4 - Financial Procedures	Publication / Adopted Date:	October 2002
Topic:	Recommended Accounting Procedures For Municipal Divisions	Revised / Effective Date:	August 2018

Municipal Clerk Handbook
Courts with JIS
Chapter Four - Financial Procedures

4.5- Recommended Accounting Procedures for Municipal Divisions

References
Statutes: 479.080, 479.350, 479.353, 479.359 and Chapter 610, RSMo
Supreme Court Rules: 37
Court Operating Rules: 4, 8, and 21
Publication Date: October 2002
Revised: March 2019

Introduction

The following recommendations describe minimum accounting procedures, records, and reports for the municipal divisions of the municipal court using the approved statewide case management system (JIS). The recommendations are intended to assist the municipal divisions in bringing the financial operation of the court into compliance with statute and Generally Accepted Accounting Principles (GAAP). These latter principles are those upon which all financial operations and financial audits are based, both in the public and private sectors.

If you find that your current procedures differ from the procedures described in this package, before making any changes, we suggest you discuss the changes with your judge.

Accounting System

Establish an organized and efficient accounting system that insures accurate reporting of all transactions and provides sufficient documentation for audit purposes. A properly designed accounting system includes:

1. An efficient accumulation, recording, and reporting of all transactions;
2. Assignment of authority and responsibility;
3. Segregation of duties; and
4. Methods of detecting errors and fraud.

The approved statewide case management system (JIS) has been designed to account for all the transactions typically handled by a municipal court. Procedures and reports developed have been designed to assist the court in properly accounting for the courts financials. In addition, various reports have been designed to assist the court in detecting errors and possible misuse of funds.

The approved statewide case management system (JIS) provides a system that will automatically assign receipt and check numbers and provides a general ledger to account for all financial transactions. A Case Party Fee report accounts for all financial transactions on a case, (See Accounting; Accounting Reports; Accounting Case Party Fee Report in GOLD), and open item reports are maintained within the system and can be generated at any time allowing open items to be reconciled to the general ledger (See Accounting; Accounting Reports; Accounting Open Items Report in GOLD). The system also provides summary and detail reports of outstanding costs using CBRFAGE (See Accounting; Accounting Reports; A/R Aged Trial Balance Report CBRFAGE in GOLD), as well as receipt, disbursement and deposit reports and an automated bank reconciliation are also available.

General Policies

1. Display the information the public will need to know when transacting financial business at a conspicuous location in the court office.

The following information is recommended for display:

1.1 The type of payments that will be accepted (e.g., no two party checks, cash only, etc.).

1.2 The receipt policy (e.g., a receipt will be issued for every payment).

1.3 The return check policy (e.g., all "insufficient funds" checks will be turned over to the authorities for prosecution).

1.4 "No Cash Stored on the Premises Overnight."

1.5 Sanctions that may be imposed for failure to pay court ordered fines and costs in full by the specified due date

e.g., time payment fee, tax intercept through the Tax Offset Program, and possible collection efforts via the Debt Collection Program.

1.6

All violations bureaus are required to display, "...the amount of fines and costs to be imposed for each violation" as stipulated by Supreme Court Rule

37.49(d)

effective January 1, 1986.

2. Allow only bonded employees to receive, deposit, disburse, or handle money. The municipality should have a bond that covers the municipal court clerk as well as any other employees that receive, deposit, disburse or handle court funds.

3. Assign a case number to each case when it is submitted to the court and tie each financial transaction to the applicable case number(s).

3.1 Cases filed by Uniform Citation will use the nine-digit Uniform Citation number as the case number.

3.2 For cases not filed by Uniform Citation, a uniform case numbering system will be established and the approved statewide case management system (JIS) will assign the case numbers as the cases are initiated.

3.3 If someone comes in to pay prior to the case being initiated in the approved statewide case management system (JIS) (e.g. a bond posted before the case is filed) contact the prosecutor’s office for a decision to file or dismiss.

4. Segregate when possible, the responsibility for receipting and disbursing payments from the responsibility for posting to the case fee records and reconciling the accounting records.

4.1 If there are more than two employees in the office, assign the responsibility for receipting and disbursing payments to one or more employees.

4.2 Assign a different employee the responsibility of posting to the case fee record and performing the monthly reconciliation.

4.3 Posting to the case fee record is simultaneous with completing the receipts and checks, assign the responsibility for performing the monthly reconciliations to an employee who is not responsible for receipting and disbursing payments.

5. Establish all bank, investment and other court accounts in the name of the "XYZ Municipal Division”.

Change Fund

Establish a fund for making change.

1. Establish a change fund by following these steps:

1.1 Designate employees with primary and back-up responsibility for the change fund.

1.2 Determine the amount of money needed for the change fund, limiting the amount to $100.00 or less.

1.3 Obtain the amount of money needed for the change fund from the city.

2. As needed, have the large currency in the change fund converted into coins and smaller currency.

3. Never allow the change fund to contain I.O.U.'s

4. Do not use the fund to cash checks or purchase supplies,

5. Maintain the change fund at a constant amount,

6. Reconcile the change fund daily or as each bank deposit is made.

6.1 Deduct the amount of money maintained in the change fund from the total cash on hand.

6.2 The amount remaining is the amount of money collected since the last bank deposit.

6.3 Reconcile this amount to the total of the receipts since the last bank deposit.

Payments Received

1. Establish a policy specifying the types of payments that will be accepted.

1.1 A policy of accepting only cash, money orders, certified checks, personal checks guaranteed by the bank, or debit and credit cards is suggested.

1.2 A local court rule or city ordinance is the most effective method of implementing such a policy.

2. Accept only those amounts authorized by statute, and local court rule, when required.

3. Designate employees with primary and back-up responsibility for receiving payments and issuing receipts.

3.1

Limit the responsibility for receiving payments and issuing receipts to the employees designated.

4. Secure all cash and checks received in a location that is inaccessible to the public and allow access to authorized personnel only.

4.1 Keep the payments received locked in a place that is out of reach and out of sight of the public.

4.2 Restrictively endorse all checks immediately; "For Deposit Only To (Account Name)."

5. Establish procedures for payments received in the mail.

5.1 If there are two or more employees in the court office, designate one or more employees to open and sort the mail and to restrictively endorse all checks received; "For Deposit Only to (Court's Account Name)."

5.2 If possible, designate employees to perform the mail duty who are not responsible for receipting payments or posting to the accounting records.

6. Courts using the approved statewide case management system (JIS) should receipt all payments received immediately. (See Accounting; Entering Payments and Creating Receipts in GOLD)

6.1 As receipts are entered in the approved statewide case management system (JIS), the date the payment was entered, the payor, receipt number and amount received will automatically update the case/party information in the system.

6.2 The general ledger will be updated each time the court performs the standard end of day procedures.

7. Manual receipting should only be used as a backup for when the approved statewide case management system JIS is not available or as authorized by the presiding judge of the circuit. (See: Supreme Court Operating Rule 4.53.2 which states: Courts using the approved statewide case management system or other approved local automated systems are to only issue manual receipts when the automated system is unavailable or as authorized by order of the presiding judge.)

7.1 Upon entering any such order, the presiding judge shall provide a copy of same to the office of state courts administrator.

7.2 Quarterly updates on the use of such orders shall be provided by the office of state courts administrator to the state judicial records committee.

7.3 When the approved statewide case management system (JIS) is unavailable

manual receipts issued should contain all of the information noted below

When the Approved Statewide Case Management System (JIS) is Unavailable

1. Include the following information on each manual receipt:

a. Date received;

b. Case number;

c. Name of person from whom the payment was received;

d. Amount received;

e. Type of payment (cash, check, etc.);

f. Initials of person receiving the payment;

g. Court Name

h. The approved statewide case management system (JIS) receipt number should be written on the manual receipt copy within the manual receipt book immediately after the JIS receipt is saved when the system is available again.

2. The receipt numbers should be cross referenced to and from the statewide case management system (JIS) as they are receipted once the system is available. The manual receipt number should be entered in the JIS payment type description and/or text fields and documented on the manual receipt.

3. Retain a copy of all manual receipts in receipt number order including those voided. Do not destroy them.

4. Manual receipts used by the court should be reviewed periodically by someone other than the person who issues receipts. The reviewer should verify that the manual receipts are cross referenced to a JIS receipt, that the funds have been deposited and that no receipts are missing.

Non-Cash Payments

Non-cash payments are accounted for in the approved statewide case management system (JIS) using specific payment type codes and receipt reports can be generated displaying monetary, non-monetary, or both for review by the court.

Receipts voided in JIS (See Accounting; Entering Payments and Creating Receipts; Receipt Void/Query/RePrint (CBARCPT) in GOLD)

1. When a receipt is voided in JIS, a receipt number will be assigned to the “void” receipt.

2 The “void” receipt will include the receipt number that was voided.

3 The “void” receipt will be associated to the case and will also appear on the Case Party Fee report.

4. Establish a method to account for all receipts issued. (See Accounting; Accounting Reports; Accounting Receipt Listing in GOLD)

Case Fee Record (479.350 and 479.353, RSMo)

1. When a case is disposed, review the case file to insure that all costs have been assessed and recorded. (See Accounting; Accounting Reports; Accounting Case Party Fee Report in GOLD)

2. Fines and costs will be added when the case is disposed by assessing the applicable fines and attaching one of the following docket codes (where, E/R, excess revenue, applies for charge codes disposed (original or amended) for violations as defined in section 479.350, RSMo):

XMUNI

Cost Txd-Heard by Muni jdg

§ XMUMT Municipal Ord-E/R

§ XMUNS Muni Costs Taxed w/o SRF(Circuit 21 municipal divisions, only)

§ XMUSC Muni Ord-E/R No SRF(Circuit 21 municipal divisions, only)

§ XCOAT County Ordinance Costs Taxed

§ XCOMT County Muni Ord-E/R

In addition, other costs that are non-standard in nature will be added using CVATDIS – Custom Traffic Disposition/Payment Entry and/or CBAACCD – Custom Case/Party Account Detail as needed. Costs can be viewed using various forms and reports in the approved statewide case management system (JIS).

Minor Traffic and Municipal Ordinance Violations (Sections 479.350 and 479.353, RSMo)

Minor traffic and municipal ordinance violations fine amount shall not exceed the following limits including court costs:

The court shall not assess a fine, if combined with the amount of court costs, totaling in excess of two hundred twenty five dollars (previously three hundred dollars) for minor traffic violations; and

For municipal ordinance violations committed within a 12 month period, the following amounts shall not be exceeded:

^st

violation - $200

§ 2^nd violation - $275

§ 3^rd violation - $350

§ 4^th and subsequent violations $450

The court shall not sentence a person to confinement, except for any violations involving alcohol or control substance, endangering the health or welfare of others, or eluding or giving false information to a law officer.

The court may not confine a person for failure to pay a fine unless nonpayment violates a condition of probation or unless due process as defined is Supreme Court Rule 37.65 is strictly followed by the court.

Case/party information is automatically updated as parties are added to a case, fees are assessed, payments are made, and checks are issued. There are various forms and reports that display the case/party related data and financial data associated to the case.

A case fee record shows the costs accrued, the amounts collected, the amounts disbursed, and the balance held or due on the case. A case fee record includes the following:

Case number;

§ Defendant’s name;

§ A list of each cost assessed;

§ A running balance of the total costs accrued;

§ Identification of the party requesting the service;

§ Date, amount, and description of each type of service;

§ Amounts collected, dates of collection, and receipt numbers;

§ Amounts disbursed;

§ Balance held on deposit or due on account;

§ Amounts of checks issued, to whom issued, date issued, and check numbers;

§ The total costs assessed;

§ The name of the party against whom costs are assessed; and

§ The date notice of amount due and other collection notices were sent.

Excess Revenues

Use the correct charge and accounting codes to easily identify amounts collected that are to be included in the municipality’s calculation of excess revenues. Review COGNOS - Excess Revenue Exception Report for a list of cases in which incorrect accounting docket codes and detail codes were entered based on the classification of the original and disposing charge codes. The report may be obtained by accessing Cognos Connection – Public Folders – JIS Reports – Accounting – Exceptions – Excess Revenue Exception Report.

Note: Effective August 28, 2016, fines, bond forfeitures and court costs for violations as defined in section RSMo 479.359 (original or amended) are the basis for calculation of the general revenues in excess of the statutory percentage. For fiscal years beginning on or after January 1, 2016, general revenues from these violations in excess of more than twenty percent of total general revenues shall be sent to the director of the Department of Revenue to be distributed to the schools of the county.

Disbursement Policies

1. Disburse all court costs in the same month the costs are collected. (See Accounting; Accounting Daily & Monthly Procedures; Procedures: End of Month Procedures in GOLD)

1.1

The approved statewide case management system (JIS) will automatically apply the amounts collected to costs in accordance with the approved hierarchy. (See

ction

4.6 Cost Simplification and Disbursement

for additional information.)

2. When ordering check stock, include the following on all checks: "Void Six Months after the Date of Issuance".

2.1 Printing the expiration period on the checks encourages the payee to cash the check before it expires and reduces the number of outstanding checks.

3. When a check has not cleared the bank within six months, follow the procedures in the Outstanding Checks section.

Payment Disbursed

1. Use pre-numbered checks and establish a method to account for all checks issued.

1.1 Require someone other than the person issuing checks to review the accounting records to verify that the checks were issued in sequence and recorded on the cash control record.

2. Designate employees with primary and back-up responsibility for issuing checks.

2.1 Limit responsibility for issuing checks to as few individuals as possible

2.2 If there are more than two employees in the office, assign one the responsibility for signing checks and the other the responsibility for issuing checks.

2.3 The approved statewide case management system (JIS) assigns sequences of checks to specific check printers and does not allow checks assigned to a check printer to be issued out of sequence or to be back dated.

2.4 Disbursement reports are available to assist the court in verifying the sequence of checks and to also verify if the checks have cleared the bank or remain outstanding.

2.5 If there are more than two employees in the court office, it is recommended that a policy be established requiring the signature of the two employees on any check over $500.

Note

: When there is one clerk, the municipal judge may designate non-court personnel, such as the finance director or treasurer, to be a second signature on checks over $500, as long as their duties do not have a conflict or an apparent conflict of interest with SCR 37.04A, MOS #7.

3. Monitor the bank records to verify that only authorized individuals are on the bank's list of those authorized to sign checks. Notify the bank immediately of any changes in the list of those authorized.

4. Put all blank checks in a secured location that is accessible only to authorized personnel.

5. Disburse all amounts by check, properly supported by the necessary documents and accounted for in the accounting records.

5.1 Never pay in cash.

5.2 When a check is issued to pay a bill (e.g., sheriffs' fees or witness' fees), put the bill in the case file and cancel the bill by writing "paid" on it, the date paid, and the check number.

6. Distribute checks immediately.

6.1 Prepare checks only when payment is to be made and issue checks in numerical sequence.

7. Post all disbursements immediately.

7.1 As disbursements are entered in the approved statewide case management system, the case/party information in the system will automatically be updated with the applicable information.

7.2 The general ledger will be updated each time the court performs the standard end of day procedures. (See Accounting; Accounting Daily & Monthly Procedures;

Posting Transactions to the General Ledger CAPCFED

in GOLD)

8. Retain all voided checks.

8.1 Write "void" across the check or cut off the signature line.

8.2 Place all voided checks in a "voided checks" file, attach the voided check to the corresponding check stub or attach the voided check to the cash control record page on which it is shown as voided.

9. Establish a method for issuing replacement checks. (See Accounting; Accounting Topics General; Checks in GOLD)

9.1

Checks are accounted for in the approved statewide case management system when issued, voided, reissued, cleared etc… the case/party information will be automatically updated.

9.2 The general ledger will be updated each time the court performs the standard end of day procedures.

9.3 If the court has been notified that a check that was issued cannot be located, follow the procedures below:

a. Examine the most recent bank reconciliation to verify that the check has not cleared the bank.

b. Check with the bank to verify that the check has not cleared the bank since the last bank statement.

c. Authorize the bank to stop payment on the check (see note below).

d. Write an explanation of why, when, and by whom the stop payment was ordered.

e. File the explanation in the void check file, attach the explanation to the corresponding check stub, or attach the explanation to the cash control record page on which the check is shown as voided.

Note:

If the bank charges the court for stopping payment on a check, require that the bank bill the court directly rather than deduct the charge from the checking account. Payment can then be made to the bank by the city in the same manner as any other operating expense.

f. If a replacement check is to be issued, follow the procedures below:

1. Issue a new check following the normal disbursement procedures.

2. Record the new check number on all accounting records beside the void check number.

Bank Deposits

1. Identify all bank accounts maintained by the court.

2. Establish all bank, investment and other court accounts in the name of the "XYZ Municipal Division."

3. Keep the signature cards for all bank and investment accounts current.

3.1 Notify the bank immediately of any changes in the list of employees included on the signature cards.

4. Keep a list of all checking, investment, and other bank accounts which includes the name and address of the banking institution, the account number, the account name, the rate of interest, and the names of those authorized to sign checks.

5. Maintain agreements (with your banks) to provide collateral for amounts exceeding the $100,000 FDIC insured amount.

5.1 Bank accounts should be monitored to verify that all daily balances exceeding the $100,000 FDIC- insured amount are covered by bank collateral. If the balance ever exceeds the amount covered by the bank collateral the bank will need to be contacted and the collateral pledged will need to be increased.

5.2 Verify that all securities pledged as collateral by the bank are held by a disinterested bank.

6. Deposit all monies in the same form as received. Deposit should be made each day the total receipts exceeds $100.

6.1 Depositing daily protects against loss or theft and increases the interesearned.

6.2 Prohibit cashing personal checks or issuing I.O.U.s.

6.3 Do not use monies received by the court to pay for expenses or supplies.

6.4 Deposit all monies in the same form in which they were received; e.g., checks, bills, coins.

6.5 If due to unavoidable circumstances receipts must be kept overnight, secure the receipts in a vault or safe.

7. Establish a method whereby all payments deposited can be identified to the individual case fee record and the cash control record. (See Accounting; Daily Accounting; Cashier Sessions CBACREV in GOLD. Also see Accounting; Accounting Daily & Monthly Procedures; Procedures: Reviewing and Approving Cashier Sessions in GOLD)

7.1 In the approved statewide case management system (JIS), each court clerk that receipts money will have their own cashier session and will be responsible for the money in their cashier session.

7.2 Each clerk will close their respective cashier session and remit their session and money to the supervisor who will approve and deposit the funds.

7.3 The sessions approved should agree to the amount deposited in the bank each day.

7.4 Cashier session reports document the receipts included in each session and a deposit report can also be run to document all the cashier sessions included in a deposit.

Uncollected Costs and Fines

1. Establish procedures to identify cases where costs and fines due to the court remain unpaid. (See Reports; Accounting Reports – Recommended Usage Table; A/R Aged Trial Balance (CBRFAGE) or Outstanding Balances Older than a Specified Age or Outstanding Balances Older Within a Specified Age Range in GOLD.)

1.1

Monitor the cases where costs and fines due to the court remain unpaid in a separate file; or:

1.1.1 Placing in a separate file all case fee records where costs and fines due to the court remain unpaid; or

1.1.2 Placing a clip on the case fee records where costs and fines due to the court remain unpaid.

2. Follow installment payment policies established by the judge. (See Accounting; Daily Accounting; Payment Plans; Procedures: Creating a Quick Payment Plan in GOLD)

Note:

Pursuant to Court Operating Rule

, municipal divisions using the approved statewide case management system (JIS or Show-Me Courts) shall participate in the Missouri court tax offset program and the Missouri court debt collection program within 6 months of the implementation of the approved statewide case management system and the related accounting functionality. Participation in the tax offset program requires courts to create payment plans in the case management system for all amounts not paid in full at case disposition and to have the debtors’ social security number recorded accurately in the case management system in order to transfer the debt to the Missouri Department of Revenue.

2.1 As costs are assessed to a case, payment plans should be created whenever the costs are not paid in full immediately when the case is disposed.

2.2 By creating payment plans in JIS, the court is provided an effective method to monitor costs that are unpaid.

2.3 Various reports are available to the courts that indicate plans that are delinquent

Open Items

1. Establish procedures so the case number and amount can be identified for all case fee records with amounts on deposit. (See Accounting; Accounting Reports; Accounting Open Items Report in GOLD)

2. Prepare and retain a monthly record of the open items and at least annually identify the balances held in trust for each case number.

2.1 The approved statewide case management system (JIS) accounts for open items and bonds automatically.

2.2 In addition, an Open Items Report can be run that provides a detail listing of all the open items and bonds on the system at a given time.

2.3 This report should be run at month end and reconciled to the General Ledger Report

3. Verify monthly that the total dollar amount on the record of open items agrees with the reconciled bank balance.

4. Establish procedures whereby all open items are reviewed for inactive disposed cases which still have a balance due the court.

4.1

As receipts are entered in the approved statewide case management system (JIS), they will be automatically applied to costs.

4.2 In some instances, a court may place money in open items and fail to apply the money to court costs. Courts using the approved statewide case management system (JIS) should periodically review the Open Items report for cases having outstanding costs and apply the open items funds to the outstanding costs as appropriate.

Reconciliation

1. Reconcile and balance all accounting records at least monthly to verify that all receipts and disbursements are documented properly.

1.1 Perform the following reconciliations at least monthly and retain a copy of each reconciliation in the court’s records

1.1.1 Reconcile the bank balance to the general ledger cash balance. (See Accounting; Accounting Daily & Monthly Procedures; Procedures:

Preparing a Bank Reconciliation CZABREC

in GOLD)

1.1.2 Reconcile the open items report with the respective general ledger accounts. (See Accounting; Accounting Daily & Monthly Procedures;

Procedures: End of Month Procedures

step 5 in GOLD)

2. Retain the following for each bank account:

2.1 A copy of the bank reconciliation;

2.2 The record of outstanding checks;

2.3 The record of deposits in transit;

2.4 The bank statements;

2.5 The cancelled checks;

2.6 The cancelled deposit tickets; and

2.7 The bank issued debit and credit memos.

Interest Earned on Court Accounts

There is no statutory authority for a municipal court to retain interest earned on the bank account; therefore, any interest earned on the account should be turned over to the city treasury.

Outstanding Checks

Investigate all checks outstanding for more than six months. (See Accounting; Accounting Reports; Accounting Disbursement Listing, Procedures: Accounting Disbursement Listing Report (Select Check Status: Outstanding as of Date) in GOLD)

Below are suggested procedures to follow if checks are outstanding more than six months.

1. Send a letter to the payee's last known address advising the payee that check number ___, issued to him/her, has not been cashed and, if the payee does not cash the check or contact the clerk within 30 days, payment will be stopped.

2 If the payee responds and has lost the check, reissue the check.

3 If the payee cannot be located, follow the procedures for remitting the funds to the Missouri State Treasurer’s Office - Unclaimed Property Division (See section 4.4 Unclaimed Funds).

Bonds (See Bond Maintenance in GOLD)

1. Require all agencies accepting cash or securities as bond to use court approved bond forms,

1.1 Issue pre-numbered receipts for all bond monies or securities accepted,

1.2 Remit the cash or securities collected to the clerk of the court on the next working day.

2. Issue a receipt for all bond monies transmitted to the court by other agencies and deposit the monies in a court bank account.

1.1 If the monies from more than one bond are remitted on the same day and a detailed listing of the individual bond amounts and a total amount remitted accompanies the dollars remitted, only one receipt for the total amount received is necessary.

1.2 Post the receipt number on the detailed listing of the individual bond amounts.

3. Disburse bond monies by check and only upon order of the court.

Monthly Reporting

1. Submit a report of disbursements to the city at least monthly.

Chapter

479.080

RSMo requires the court to submit to the municipality a list of all cases heard or tried during the preceding month along with the fine, costs and other details. However, Court Operating Rule

4.29

allows the municipal division to submit the Municipal Division Summary Reporting Form to fulfill this requirement.

If the municipal division continues to provide a list and a case on that list is closed under Chapter

610

RSMo, the court should not include the name of the defendant in the monthly report. Closed cases are those that are nolle prossed, dismissed, or the accused is found not guilty or imposition of sentence is suspended in which the related probation was completed successfully. For these cases, the court should provide the case numbers and outcomes of the

case, but black out or leave off the defendant’s name.

The clerk shall also turn over all fines for the preceding month to the municipal treasurer within the first 10 days of the following month. (Section

479.080

RSMo)

2. Submit the Fees to the Department of Revenue

2.1 Report the amount of funds being disbursed each month for Crime Victims Compensation Fund and Clerk Fees if applicable, and Court Automation (JIS and Show-Me courts only), on the City Fees Form 4583. A separate check should be issued for each fee.

2.2 If the number of cases paid in full is readily available, the court should note this on the form.

2.3 This form should be mailed to the Department of Revenue by the 20

^th

of each month for the collections of the previous month.

2.4 The City Fees Form 4583 can be obtained from the Missouri Department of Revenue website:

http://www.dor.mo.gov/forms/4583.pdf

Retention and Destruction of Records

Retain accounting records in accordance with Court Operating Rule 8.

Accounting records include:

1. Account ledgers;
2. Bank statements and reconciliations;
3. Cancelled and voided checks;
4. Check registers;
5. Deposit slips;
6. Fee bills;
7. Monthly reports of fees or fines;
8. Copies of the receipts;
9. Receipt and disbursement control journals;
10 Cancelled vouchers, warrants, requisition and purchase orders, and other similar records that reflect financial transactions of the court.

If a new judge assumes office, retain all accounting records created since the last audit until an audit of the accounting records has been performed.