When a court deposits court costs into the city treasury, what type of records is the court required to keep?

• A. General ledgers only.
• B. Records of the fines only.
• C. No special records required.
• D. Separate records of the funds.

Answer: (D)

Separate records of the funds are required. When court costs are deposited into the city treasury, the court must maintain distinct records that track those specific funds from receipt through deposit, including amounts, dates, and sources. This creates an auditable trail and helps prevent misallocation or loss. General ledgers alone don’t provide the fund-specific detail, records of the fines alone don’t cover all court costs or the treasury deposit, and saying no special records are required would conflict with standard municipal finance practices.