ACCOUNTING FLOW
General Information / Automated System1. RECEIVING PAYMENTS
Traffic Fine Payments
Other payments:
· traffic criminal (juvenile/adult)
· animal control
· criminal (juvenile/adult)
· contempt
· photocopy
· certification
· court cost
· process server fee
· probation cost
· education fee / → / Court will accept only MOs and cashier’s checks.
Distribution of 3-Parts Receipt
1. Original - Defendant
2. Yellow /Pink - money order or cashier’s check is attached to both YELLOW and PINK copies of receipt and put in money bag for deposit the following business day. Deposit into the designated Navajo Nation depository account.
Next Business Day
The YELLOW and PINK copies of receipt are separated upon deposit after which PINK copy is filed with financial reports and YELLOW is put in receipt book. / ↔ / 1. CSM Main Menu
2. Enter #2 – Case Inquiry/Modify
(use arrow key and scroll to end of screen)
3. Defendant’s Info. Screen
(use d/arrow key and scroll to end of screen)
4. Traffic (CV) Inquiry/Modify
Account Information
(use d/arrow key/scroll to end of screen; press enter key)
5. Defendant’s Info. Screen
(use d/arrow key/scroll to end of screen.
Options: Continue, Payment,
Proceeding
Enter P – payment
6. Traffic Case Payment Section
· payment amount
· payment type
· MO number
· payor
· authorization initial
· comment: payor’s mailing
address
· print receipt [AUTOPRINT & NUMBERED]
7. Traffic (CV) Inquiry Modify
· term date & details
· comments/Initial (“DEF. PAID FINE ON (date) etc.]
(use d/arrow key/scroll to end of screen, press enter key.
8. Proceeding Screen
Options: Add, Quit, Terminal or
Printer
Enter A - Add new proceed
· [ADD PROCEEDINGS][“Def paid fine in amt of $__, receipt #; case closed”][clerk’s Initial]
• PRINT updated proceedings and close case upon full payment.
•Attach original citation to proceedings printout and file in vault.
8/24/2009 CMS Training
Traffic Fine Overpayments / If payment exceeds the fine,
First the payment must be applied in the automated system and issue receipt ;
Second, the overpayment must be separately applied as a “bond payment” and a second receipt issued for the overpayment.
Both original receipts must be given to Defendant.
The MO or cashier’s check is attached to both YELLOW and PINK copies of receipt and put in money bag for deposit the following business day. Deposit into designated local trust account.
The YELLOW and PINK copies of receipt are separated upon deposit after which PINK copy is filed with financial reports and YELLOW is put in receipt book.
When the deposit clears, a disbursement check for the overpayment from the court account will be sent to Defendant. / ↔ / Edit & Proceed.
1. CSM Main Menu
2. Enter #2 – Case Inquiry/Modify
Apply the overpayment as follows:
Mandatory data fields:
[Op 2]
· enter overpayment under “bond payment”
· comments/Initial]
[Proceed to Payments “P”]
· payment amount
· payment type
· MO number
· payor
· authorization initial
· print receipt [AUTOPRINT & NUMBERED]
[Proceed to Op 3]
· [ADD PROCEEDINGS][“Def overpaid in amt of $__, receipt #”][Initials]
Payments Which Cannot Be Matched to Complaint or Citation Number / UserBase Program
Payments for which the case file or citation cannot be located are deposited into the local trust account. A refund check is later issued to sender.
Clerk has a folder for these payments. These payments are noted in the Excel spreadsheets only. They are deposited, then a check in full is issued to sender. / Case Management System (enhancement)
Ability to search by citation number
Civil Filing Fee / → / Clerk accepts MO and Cashier’s checks. Filing fees vary by Family and District Court and by case type.
Clerk will apply the payment in the automated system under designated Navajo Nation depository account and issue automated receipt to Petitioner.
The MO or cashier’s check is attached to both YELLOW and PINK copies of receipt and put in money bag for deposit the following business day.
The YELLOW and PINK copies of receipt are separated upon deposit after which PINK copy is filed with financial reports and YELLOW is put in receipt book
PRINT updated proceedings / ↔ / Edit & Proceed.
Mandatory data fields:
[Op 2]
· account number
· amount paid
· comments/Initial
[Proceed to Payments “P”]
· payment amount
· payment type
· MO number
· payor
· authorization initial
· print receipt [AUTOPRINT & NUMBERED]
[Proceed to Op 3]
[ADD PROCEEDINGS/Initials]
Peacemaker Fee / → / Clerk accepts MO or Cashier’s checks of the $60 Peacemaker mediation fee.
Clerk will apply the payment in the automated system as a “bond payment” and issue automated receipt to Peacemaking Plaintiff.
The MO or cashier’s check is attached to both YELLOW and PINK copies of receipt and put in money bag for deposit the following business day.
The YELLOW and PINK copies of receipt are separated upon deposit after which PINK copy is filed with financial reports and YELLOW is put in receipt book.
PRINT updated proceedings
The fee will be disbursed upon completion of the peacemaking, upon receipt of the Peacemaker Liaison’s written check request. (See Sample Copy).
*PM conduct/complete peacemaking session, agreement is written by peacemaker and signed by all parties in attendance. / Edit & Proceed.
Mandatory data fields:
[Op 2]
· bond payment amount
· comments/Initial
[Proceed to Payments “P”]
· payment amount
· payment type
· MO number
· payor
· authorization initial
· print receipt [AUTOPRINT & NUMBERED]
[Proceed to Op 3]
[ADD PROCEEDINGS/Initials]
DV Commissioner’s Fee / → / Clerk accepts MO or Cashier’s checks of the $30 DV Commissioner’s fee. This fee will be collected from the Respondent prior to hearing. If it is not collected, the hearing will be continued. The payment is disbursed after the deposit has cleared. (See “Disbursements.”)
Clerk will apply the payment in the automated system as a “bond payment” and issue automated receipt to Respondent.
The MO or cashier’s check is attached to both YELLOW and PINK copies of receipt and put in money bag for deposit the following business day into the court local account.
The YELLOW and PINK copies of receipt are separated upon deposit after which PINK copy is filed with financial reports and YELLOW is put in receipt book. (See “Deposit and Reports.”)
PRINT updated proceedings / ↔ / Edit & Proceed.
Mandatory data fields:
[Op 2]
· bond payment amount
· comments/Initial
[Proceed to Payments “P”]
· payment amount
· payment type
· MO number
· payor
· authorization initial
· print receipt [AUTOPRINT & NUMBERED]
[Proceed to Op 3]
[ADD PROCEEDINGS/Initials]
Cash Bond Payments
Receipt of cash bond recorded manually in the cash bond journal.
Disbursements recorded manually in the cash bond journal and check register. Disbursement covered in Section #2. / → / Clerk accepts MO or Cashier’s checks
Clerk will apply the payment as a “bond” in the automated system and issue automated receipt to Def., and a copy of the receipt/money order is placed in the case file folder.
The MO or cashier’s check is attached to both YELLOW and PINK copies of the receipt and put in money bag for deposit the following business day. Cash bond payment deposited into the trust account.
The YELLOW and PINK copies of receipt are separated upon deposit after which PINK copy is filed with financial reports and YELLOW is put in receipt book.
Bond will be disbursed back to Def. upon court appearance for arraignment or, if judge requires, after completion of trial. Bond amount may also be applied to Def.’s restitution or fines if the cash bond person who submitted the bond provides permission in writing. (See “Disbursements” for details.)
PRINT updated proceedings. / ↔ / Edit & Proceed.
Mandatory data fields:
[Op 2]
· bond amount
· clear tickler
· comments/Intial
[Proceed to Payments “P”]
· payment amount
· payment type
· MO number
· payor
· authorization initial
· print receipt [AUTOPRINT & NUMBERED]
[Proceed to Op 3]
[ADD PROCEEDINGS/Initials]
Restitution Payments / → / Clerk accepts MO or Cashier’s checks. COURT WILL ACCEPT INSTALLMENT PAYMENTS.
Two Methods of Collection:
1. Money Order Payable to Victim.
2. Money Order Payable to Navajo Nation Court.
Clerk will record all payments on the Installment Sheet and maintain balance due.
Payment installation sheet maintained manually.
Clerk will apply the payment as a “bond amount” in the automated system and issue automated receipt to Def., and place a copy of the receipt in the case file folder.
The MO or cashier’s check is attached to both YELLOW and PINK copies of receipt and put in money bag for deposit the following business day.
The YELLOW and PINK copies of receipt are separated upon deposit after which PINK copy is filed with financial reports and YELLOW is put in receipt book.
The payment will be disbursed to Victim via a check. Victim must appear in person with ID at the window to collect the disbursement. Victim will be given a check and a “restitution transaction” receipt. Victim must sign the Installment Log in the case folder. (See “Disbursements” for details.)
PRINT updated proceedings. / ↔ / Edit & Proceed.
Mandatory data fields:
[Op 2]
· bond amount
· update tickler
· comments/Initial
[Proceed to Payments “P”]
· payment amount
· payment type
· MO number
· payor
· authorization initial
· print receipt [AUTOPRINT & NUMBERED]
[Proceed to Op 3]
[ADD PROCEEDINGS/Initials]
Note: Money order or cashier check payable to Navajo Nation Court processed as restitution and posted in local trust account. Automated.
Newspaper Publication Fee / → / Normally handled by Peacemaker Liaison office for peacemaking probates.
Clerk or Liaison Office Tech accepts MO only made directly to the Navajo Times in the amount of $135.20.
The MO is put in the case file until all supporting documents are received.
The clerk then forwards the payment and all supporting documents to the Navajo Times.
PRINT updated proceedings / ↔ / Edit & Proceed.
Mandatory data fields:
[Op 3]
[ADD PROCEEDINGS/Initial]
2. DISBURSEMENTS
“Disbursements” refer to checks issued by the court after deposit of (a) restitution checks intended for victims; (b) cash bonds that must be reimbursed to Def. after compliance with court appearances; (c) DV Commissioner payments; (d) Peacemaker mediation Fees; and (e) application of security bonds to fines. / → / All disbursements must be co-signed by authorized court clerks.
Each disbursement must be recorded in the automated system and the bond balance updated to reflect the disbursement.
Restitution Installments – Victims must present ID and collect and sign for their restitution disbursement. They must sign for their check in the Installment Log in the case folder. Victims will also be given a “Restitution Transaction” receipt generated by the automated system.
Cash Bond Reimbursements – Upon disbursement, Def. will be given a receipt.
Application of Cash Bond to Fines – If Def. wishes a cash bond to be applied to fine(s), the cash bond person putting up the bond must first provide the clerks a written authorization to apply cash bond toward fine(s).
DV Commissioner Payments – checks are sent out to DV Commissioners after hearings are completed and deposits have cleared.
Peacemaker Fees – checks are made out to the specific Peacemaker after completion of peacemaking at the written request of the Peacemaker Liaison. The check is given to the Liaison for pick up in person or mail to the peacemaker. / ↔ / FIRST, request that a Supervisor update the bond amount to $0 or other balance after disbursement. Enhancement of CMS – glitches appears. IT Support Required.
Edit & Proceed.
Mandatory data fields:
[Op 2]
· check that Supervisor has changed balance to $0
· clear tickler (if necessary)
· comment/initial
[Proceed to Payments “P”]
· payment amount
· payment type
· check number
· account code
· authorization initial
· print receipt [AUTOPRINT & NUMBERED]
[Proceed to Op 3]
[ADD PROCEEDINGS/Initials]
Note: For disbursement of peacemaker fees, editing and proceeding is performed by the peacemaking office technician.
3. DEPOSITS AND REPORTS
The Accounting Clerk may be any clerk designated for this purpose on a rotation basis.
Duties include tracking and preparing reports on all court collections, deposits, and disbursements. / → / Most reports are generated by entry into Microsoft Excel from data already input in the automated system. / ↔ / After [Op 2 and 3] have been updated to reflect payment, the Accounting Clerk may perform the following limited automated checks and edits:
[Op 8] Accounting Menu
1. CASE TRANSACTION HISTORY 2. CASE PAYMENT 3. MISC PAYMENT 4. VOID TRANSACTION 5. POST TRUST 6. TRUST DISBURSEMENT 7. CONTEMPT
8. SUP
9. RETURN TO MAIN MENU
[Op 7] Reports Menu
(numerous choices including:)
[DR] Daily Transaction
CMS ENHANCEMENT (NEW)
Daily Transaction Report
Daily Deposits / → / This is an automated report of the daily court collections.
Deposit the following business day.
PRINT report of all transactions from the previous day first thing the next morning to prepare for deposits.
Check against MOs and cashier’s checks in the money bag and note destination accounts for each payment.
Prepare bank deposit slips for payments according to designated Navajo Nation Depository and Trust Accounts.
Once deposited, the Daily Transaction Report, deposit receipts, and PINK payment receipts are attached together and filed in WEEKLY FOLDER, and
Post cash bond receipts to the cash bond journal (Excel spreadsheet).
Post daily deposits to check register (Excel spreadsheet). / ↔ / 1. CSM Main Menu
Select 7 – Report Menu
2. Reports Menu
Select DR - Daily Transaction
3. Output Device Screen
Dropdown Box
Q - Quit
T - Terminal
Printer #s
4. Select Printer
5. Daily Transaction Report Screen
Enter Start Date:
Okay to Run Report: Y/N
6. Print of Transaction Report
Consist of following info.
•Date
•Receipt #
•Case #
•Check#
•Clerk Issued Receipt
•Collection Rec’d in Cash
•Collection Rec’d in Check
•Trust Collection
•Grand Totals by Column
7. Accounting Clerk to verify daily collection against report at the end of the day.
Weekly Revenue Recap & Monthly Summary / → / First thing Monday morning, run list of all daily transactions for the previous week, Monday thru Friday.
Check daily transactions on list against deposit slips in WEEKLY FOLDER.
Enter all data again into an Excel spreadsheet and generate a Weekly Revenue Recap form. Weekly Revenue Recap Report due to Judicial Auditor and Cashiers on Wednesday.
Monthly Summary
Weekly Revenue Recap, all payment and deposit receipts is generated into a Monthly Summary. Monthly Summary due to Judicial Auditor and Cashiers on 2nd Wednesday of each month.
At the end of each month, the MONTHLY SUMMARY folder is filed in the vault. / ↔ / Generate reports.
[Op 7][DR][enter date range]
Cash Bond Journal / → / The Cash Bond Journal is maintained in Excel spreadsheets on a daily basis. It reflects (a) deposits into the local court account of cash bonds and installment restitution payments from Def. and (b) disbursements out to Def. and Victims.
“Cash bonds” are both bond payments and restitution payments. / ↔ / Edit & Proceed.
[Op 3] [ADD PROCEEDINGS/Initial]
Check Register / → / Printed MONTHLY. The Register shows bonds deposited and checks issued by the month. It is printed from Excel spreadsheets.
Monthly Reconciliations / → / Must be performed by the COURT ADMINISTRATOR only.
When the monthly bank statement for the court account is received, the CA verifies deposits, returned checks, etc. on the statement against the CHECK REGISTER.
The CA generates a monthly accounting statement of all deposits, returned checks, outstanding checks, deposits not reflected on the statements, and adjustments.
4. BANK ACCOUNTS (2) accounts
Navajo Nation Depository Account
(Fines/Fees) / Trust Account
(Cash Bond Deposits)
10 / Traffic Fine / 05 / Peace / Surety
20 / Civil filing fee / 06 / Miscellaneous (excluded new enhancement)
21 / Animal Control / 01 / Restitution
30 / Criminal Fine / 02 / Child Support
31 / Contempt Fee / 03 / Conservatory
41 / Photocopying / 07 / PM Stipend
42 / Certification / 08 / DV Commissioner Fee
43 / Court Cost / 09 / BOND
44 / Process Server Fee / 83 / Class
50 / FC Civil Fee
51 / JV Criminal Fine
52 / JV Traffic Fine
80 / PM Filing Fee
81 / Probation Cost
82 / Drug Court
91 / DC Waiver
92 / FC Waiver
5. INFORMATION
UserBase Program - A major accounting issue is the inability to SEARCH BY CITATION NUMBER. Because of this issue, a number of payments sent in by mail have had to be returned.
Case Management System (enhancement) - ability to search by citation number.
Community Service Report
No data keeping (manually/automation)
#fines converted to community service hours
#completed community service hours/value
#benefits of community service hours/value toward community projects
ACCOUNTING FLOW – 4