All cash transactions of the court must be recorded on pre-numbered receipts. The receipts should produce at least two copies, with three copies being preferable. The violator should be given one receipt, one should be maintained by the recorder’s office, and a third, if available, should be maintained by the court clerk.
The receipts should be used exclusively by the court. The docket number and the original ticket or warrant number (if different from the docket number) should be written on the receipt. If payment is made by check, the check number also should be written on the receipt.
The receipt number should be recorded in the docket book for each case. This action is another part of the audit process to ensure that all financial transactions are accounted for all city court cases are properly disposed
Cash Transaction Log
Most municipal courts are separate from the city recorder’s or finance director’s office. Daily cash transaction forms that include receipt numbers should be prepared to detail every cash transaction conducted by the court clerk. The cash transaction report should be turned in to the recorder or finance director with all cash and receipts. The court clerk and the recorder or finance clerk should count the cash in each other’s presence and sign the cash transaction form. This process helps ensure the integrity of financial transactions of the court and the city government.
For details on procedure, see the Comptroller's Internal Control and Compliance Manual (June 2010), Title 5, Chapter 14 and Chapter 15, Sections 13-32. (www.comptroller.gov/la/citymanual.asp) Additionally, Tennessee Code Annotated, Title 9, Chapter 2, provides statutory procedures to account for revenues.