If a bank account is maintained, who should sign checks?

• A. The person signing checks should be the same person who handles recordkeeping.
• B. The person signing checks should not also have recordkeeping or custodial functions.
• C. The court administrator should sign all checks regardless of duties.
• D. Any authorized staff member may sign checks.

Answer: (B)

The key idea is separation of duties to maintain strong internal controls over money. When a bank account is maintained, the person who signs checks should not also handle recordkeeping or custody of funds. Keeping signing authority separate from these other duties provides an independent check on disbursements, helps prevent errors or theft, and creates a clear audit trail. If the same person who handles records or holds the funds also signs checks, there’s a higher risk of improper payments slipping through without scrutiny. Conversely, having the signer be independent of those tasks preserves accountability and oversight.

So the correct approach is to assign signing authority to someone who does not perform recordkeeping or custodial functions. The other options compromise internal controls: tying signing to recordkeeping or custodial duties, having the court administrator sign all checks regardless of duties, or allowing any authorized staff member to sign all checks, all weaken the needed separation of duties.