To whom does the court report court costs when the defendant does not request a new trial?

• A. The comptroller's office.
• B. The clerk of court.
• C. The police department.
• D. The state auditor.

Answer: (A)

Financial handling of court costs is centralized in the comptroller’s office. When a defendant does not request a new trial, the court still imposes costs and records the amount due, and those financial details are then reported to the agency responsible for state finances. The comptroller’s office oversees collecting, accounting for, and remitting these funds, so it’s the proper destination for the court’s cost reporting. The clerk of court maintains the case record and can issue the bill, but the actual reporting to the financial system lies with the comptroller. The police department and the state auditor do not serve this reporting role in ordinary court cost processes. Therefore, the court reports court costs to the comptroller’s office.