During an audit, which items should be examined regarding funds and receipts?

• A. The court's advertising budget
• B. The docket's case disposition notes
• C. The office furniture warranty
• D. Change funds, receipts (issued and unissued), and monies collected.

Answer: (D)

During an audit, the focus is on how cash is handled, tracked, and safeguarded. The items that matter for funds and receipts are change funds, receipts (issued and unissued), and monies collected. Change funds must be counted and reconciled against the records to ensure the cash on hand matches what should be available. Issued receipts should follow a proper sequence, be authorized, and align with deposits. Unissued receipts should be securely stored and accounted for so they cannot be misused. Monies collected—fines, fees, and other revenues—need to be deposited promptly, entered accurately in the records, and reconciled with both the receipts issued and the bank deposits. This creates a clear audit trail and helps prevent misappropriation.

The other items don’t focus on cash handling or revenue control: the advertising budget concerns budgeting and expenditures, the docket disposition notes relate to case management, and the office furniture warranty concerns assets rather than funds or receipts.