Prenumbered receipts: which statement is true?

• A. Prenumbered receipts are not necessary as long as the court is audited frequently.
• B. Prenumbered receipts are unnecessary for daily payments.
• C. Prenumbered receipts are necessary to maintain accountability.
• D. Prenumbered receipts are required only for mailed payments.

Answer: (C)

Having prenumbered receipts helps maintain a clear, auditable trail for every payment the court collects. Each receipt carries a unique, sequential number, tying a specific payment to a record in the court’s books and to the bank deposit. This makes it easy to see that no payments are missing, duplicated, or diverted, and it provides a straightforward way to reconcile cash receipts with deposits and court records. Without this system, gaps can occur, and it becomes much harder to trace how much money was received, when, and by whom, undermining accountability.

Audits are important, but they don’t replace the need for internal controls like prenumbered receipts. Likewise, a system that relies only on daily or mailed payments without sequential receipts weakens the chain of custody for funds. Therefore, the statement that prenumbered receipts are necessary to maintain accountability is the best choice.