Which of the following is an item an auditor may want to examine?

• A. Procedures manual
• B. Docket books
• C. Monthly bank reconciliations
• D. Fixed assets assigned to the court

Answer: (B)

In auditing a municipal court, one key objective is to verify actual court activity and the related revenue through the most direct records. Docket books are the official, contemporaneous log of every case, recording essential details such as case numbers, parties, dates, actions taken, dispositions, and the fines and costs assessed. Because they document the lifecycle of each case and the financial obligations tied to it, docket books serve as a primary source for confirming that the court’s actions occurred as recorded and that the corresponding revenues were collected and applied correctly.

Auditors use docket books to trace receipts from the moment a case is entered through disposition, ensuring that payments match the correct case and are deposited and credited properly. They can compare docket entries to bank deposits, receipts, and the court’s financial records to spot discrepancies, missing payments, or clerical errors, and to verify compliance with court procedures and timing requirements.

While other documents have their uses—such as a procedures manual describing how processes should operate, bank reconciliations showing cash balance and reconciliation status, or records of fixed assets tied to the court’s property—docket books provide the most direct, comprehensive evidence of actual court activity and the associated revenue stream. That direct evidentiary value is why an auditor would especially want to examine them.