Which element should the monthly report include?

• A. The end-of-month balance.
• B. The total receipts for the month.
• C. The change fund balance.
• D. The beginning balance the court was responsible for at the start of the month.

Answer: (D)

The monthly report should include the amount the court was responsible for at the start of the month because that beginning balance sets the baseline for all cash activity during the month. With that starting point, you can add the receipts, subtract the disbursements, and verify that the ending balance matches what the ledgers show. This beginning balance also helps detect discrepancies or missing funds by showing where the month’s money came from and how it carried over. The other elements—end-of-month balance, total receipts for the month, or the change fund balance—are important parts of the overall report, but they are either the result of the month’s activity, a subset of activity, or a separate fund detail. The beginning balance is the component that anchors the reconciliation and demonstrates accountability for the funds at the start of the cycle.