A separate listing of each day’s receipts should be forwarded to whom?

• A. City auditor or city treasurer if there is no auditor.
• B. Police department.
• C. Municipal court only.
• D. City clerk.

Answer: (A)

Handling daily municipal receipts requires sending a dedicated financial report to the official responsible for city finances. The best practice is to forward a separate listing of each day’s receipts to the city auditor, or to the city treasurer if there is no auditor. This keeps funds properly accounted for, deposited promptly, and reconciled with the city’s financial records, maintaining proper internal controls and separation of duties.

The other options don’t fit because the police department handles law enforcement, not financial management; the municipal court alone doesn’t oversee city-wide finances; and while the city clerk may handle records, the forwarding of daily receipts to the city’s financial officer is the correct and standard channel.