What must the city treasurer do if the municipal court does not collect any court costs or fees during a calendar quarter?

• A. Waive all outstanding fees
• B. File a report with the Comptroller stating that no fees were collected
• C. Notify the court of the lapse
• D. Submit a quarterly budget amendment

Answer: (B)

When a city treasurer handles municipal court revenues, there is a clear obligation to report quarterly to the state level even if nothing was collected. If the calendar quarter ends with zero court costs or fees, the proper action is to file a report with the Comptroller indicating that no fees were collected. This keeps the accounting records accurate and transparent and shows that the issue was checked and documented, avoiding questions about missing revenue or delays in reporting.

No revenue means there’s nothing to waive, so waiving outstanding fees isn’t applicable. Notifying the court of a lapse isn’t the standard procedural requirement for financial reporting. And a quarterly budget amendment is typically used to adjust projections when there are actual changes in revenue or expenditures; with zero collections, the formal zero-report to the Comptroller fulfills the obligation without altering the budget.