Accounting for Assessments

Accounting for Assessments. (a) Receipts, as required by state law, must be issued to support each collection. (b) Settlement of collections must be made (daily) Section 25-1-72. (c) Account Funds (1) Criminal assessments held by Court Clerks must be accounted for within the appropriate fund authorized by state law for use by the court. (2) Cash Bond Appearance Bond Fees collected in advance must be held in a “Clearing Account” a along with the bond until a determination of guilty, not guilty, dismissed, or nolle prosequi. (3) The Chancery Clerks and Municipal Clerks must maintain a “State Assessment Clearing Fund” to account for assessment collections received from court clerks; and to be settled to state agencies or refunded. (d) Accounting Records Court Clerks must maintain accounting records to support collection and disbursement of assessments. Accounting procedures required by state law for other funds in the custody of the Court Clerk shall apply.