SHIPROCK COURT – ACCOUNTING FLOW November 9, 2007

Manual Automated System 1. RECEIVING PAYMENTS

Traffic Fine Payments → Court will accept only MOs and ↔ Edit & Proceed. cashier’s checks. NO PARTIAL OR INSTALLMENT PAYMENTS Mandatory data fields: ACCEPTED UNLESS SO [Op 2] GRANTED BY JUDGE.  term date & details  account number Clerk will apply the payment in the  amount paid automated system and issue  clear tickler automated receipt to Def.  comments/Initial (“DEF. PAID FINE ON (date) etc.] The MO or cashier’s check is [Proceed to Payments “P”] attached to both YELLOW and PINK  payment amount copies of receipt and put in money  payment type bag in locked drawer for deposit the  MO number following business day into a designated Navajo Nation account.  payor  authorization initial The YELLOW and PINK copies of  print receipt [AUTOPRINT & receipt are separated upon deposit NUMBERED] after which PINK copy is filed with [Proceed to Op 3] financial reports and YELLOW is put  [ADD PROCEEDINGS][“Def in receipt book. (See “Deposit and paid fine in amt of $__, receipt Reports.”) #; case closed”][Initials]

PRINT updated proceedings and close case upon full payment.

Attach original citation to proceedings printout and file in vault.

Traffic Fine Overpayments If payment exceeds the fine, ↔ Edit & Proceed.

First the payment must be applied in FIRST, follow all above steps for the automated system and a receipt receiving traffic fine payments. issued; SECOND, apply the overpayment as Second, the overpayment must be follows: separately applied in the automated system as a “bond payment” and a Mandatory data fields: second receipt issued for the [Op 2] overpayment.  enter overpayment under “bond payment” Both receipts must be given to Def.  comments/Initial] [Proceed to Payments “P”] The MO or cashier’s check is  payment amount attached to both YELLOW and PINK  payment type copies of receipt and put in money  MO number bag in locked drawer for deposit the  payor following business day into the court  authorization initial local account.  print receipt [AUTOPRINT & NUMBERED] The YELLOW and PINK copies of [Proceed to Op 3] receipt are separated upon deposit Manual Automated System

after which PINK copy is filed with  [ADD PROCEEDINGS][“Def financial reports and YELLOW is put overpaid in amt of $__, receipt in receipt book. (See “Deposit and #”][Initials] Reports.”)

When the deposit clears, a disbursement check for the overpayment from the court account will be sent to Def. via a court check. (See “Disbursements.”)

Payments Which Cannot Be Payments for which the case file or Matched to Complaint or citation cannot be located are Citation Number deposited in the court local account. A refund check is later issued to sender.

Clerk has a folder for these payments. These payments are noted in the Excel spreadsheets only. They are deposited, then a check in full is issued to sender.

Civil Filing Fee → Clerk accepts MO and Cashier’s ↔ Edit & Proceed. checks. Filing fees vary by Family and District Court and by case type. Mandatory data fields: [Op 2] Clerk will apply the payment in the  account number automated system under designated  amount paid Navajo Nation account and issue  clear tickler automated receipt to Petitioner.  comments/Initial [Proceed to Payments “P”] The MO or cashier’s check is  payment amount attached to both YELLOW and PINK  payment type copies of receipt and put in money  MO number bag in locked drawer for deposit the  payor following business day into the designated Navajo Nation account.  authorization initial  print receipt [AUTOPRINT & The YELLOW and PINK copies of NUMBERED] receipt are separated upon deposit [Proceed to Op 3] after which PINK copy is filed with [ADD PROCEEDINGS/Initials] financial reports and YELLOW is put in receipt book. (See “Deposit and Reports.”)

PRINT updated proceedings

Peacemaker Fee → Clerk accepts MO and Cashier’s ↔ Edit & Proceed. checks of the $60 Peacemaker mediation fee. This fee will be Mandatory data fields: disbursed to the peacemaker after [Op 2] deposit.  bond payment amount  comments/Initial Clerk will apply the payment in the [Proceed to Payments “P”] automated system as a “bond  payment amount

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payment” and issue automated  payment type receipt to Peacemaking Plaintiff.  MO number  payor The MO or cashier’s check is  authorization initial attached to both YELLOW and PINK  print receipt [AUTOPRINT & copies of receipt and put in money NUMBERED] bag in locked drawer for deposit the [Proceed to Op 3] following business day into the court [ADD PROCEEDINGS/Initials] local account.

The YELLOW and PINK copies of receipt are separated upon deposit after which PINK copy is filed with financial reports and YELLOW is put in receipt book. (See “Deposit and Reports.”)

PRINT updated proceedings

The fee will be disbursed upon completion of the peacemaking, at the Peacemaker Liaison’s written request. (See “Disbursements.”)

DV Commissioner’s Fee → Clerk accepts MO and Cashier’s ↔ Edit & Proceed. checks of the $30 DV Commissioner’s fee. This fee will be Mandatory data fields: collected from the Respondent prior [Op 2] to hearing. If it is not collected, the  bond payment amount hearing will be continued. The  comments/Initial payment is disbursed after the [Proceed to Payments “P”] deposit has cleared. (See  payment amount “Disbursements.”)  payment type  MO number Clerk will apply the payment in the  payor automated system as a “bond  authorization initial payment” and issue automated  print receipt [AUTOPRINT & receipt to Respondent. NUMBERED] [Proceed to Op 3] The MO or cashier’s check is [ADD PROCEEDINGS/Initials] attached to both YELLOW and PINK copies of receipt and put in money bag in locked drawer for deposit the following business day into the court local account.

The YELLOW and PINK copies of receipt are separated upon deposit after which PINK copy is filed with financial reports and YELLOW is put in receipt book. (See “Deposit and Reports.”)

PRINT updated proceedings

Cash Bond Payments → Clerk accepts MO and Cashier’s ↔ Edit & Proceed. checks Mandatory data fields: Clerk will apply the payment as a [Op 2] “bond amount” in the automated  bond amount

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system and issue automated receipt  clear tickler to Def.  comments/Intial [Proceed to Payments “P”] The MO or cashier’s check is  payment amount attached to both YELLOW and PINK  payment type copies of receipt and put in money  MO number bag in locked drawer for deposit the  payor following business day into the court  authorization initial local account.  print receipt [AUTOPRINT & NUMBERED] The YELLOW and PINK copies of [Proceed to Op 3] receipt are separated upon deposit [ADD PROCEEDINGS/Initials] after which PINK copy is filed with financial reports and YELLOW is put in receipt book. (See “Deposit and Reports.”)

Bond will be disbursed back to Def. via a check after Def. appears at arraignment or, if judge requires, after completion of trial. Bond amount may also be applied to Def.’s restitution or fines if the friends/family who submitted the bond provides permission in writing. (See “Disbursements” for details.)

PRINT updated proceedings.

Restitution Payments → Clerk accepts MO and Cashier’s ↔ Edit & Proceed. checks. COURT WILL ACCEPT INSTALLMENT PAYMENTS. Mandatory data fields: [Op 2] Clerk will log in the restitution  bond amount installment on an Installment Sheet  clear tickler in the case folder. If the Defendant  comments/Initial brings in a Money Order already [Proceed to Payments “P”] filled, then;  payment amount  payment type Clerk will apply the payment as a  MO number “Cash bond” as Restitution Payment  payor in the automated system and issue  authorization initial automated receipt to Def.  print receipt [AUTOPRINT & The MO or cashier’s check is NUMBERED] attached to both YELLOW and PINK [Proceed to Op 3] copies of receipt and put in money [ADD PROCEEDINGS/Initials] bag in locked drawer for deposit the following business day into the court local account.

The YELLOW and PINK copies of receipt are separated upon deposit after which PINK copy is filed with financial reports and YELLOW is put in receipt book. (See “Deposit and Reports.”)

The payment will be disbursed to Victim via a check. Victim must appear in person with ID at the

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window to collect the disbursement. Victim will be given a check and a “restitution transaction” receipt. Victim must sign the Installment Log in the case folder. (See “Disbursements” for details.)

PRINT updated proceedings.

Newspaper Publication Fee → Normally handled by Peacemaker ↔ Edit & Proceed. Liaison office for peacemaking probates. Mandatory data fields: [Op 3] Clerk or Liaison Office Tech accepts [ADD PROCEEDINGS/Initial] MO only made directly to the Navajo Times in the amount of $135.20.

The MO is put in the case file until all supporting documents are received.

The clerk then forwards the payment and all supporting documents to the Navajo Times.

PRINT updated proceedings

2. DISBURSEMENTS

“Disbursements” refer to checks → 6 clerks are authorized to sign ↔ FIRST, request that a Supervisor issued by the court after deposit disbursements. update the bond amount to $0 or other of (a) restitution checks balance after disbursement. This is an intended for victims; (b) cash All disbursements must be co- advanced supervisory function. bonds that must be reimbursed signed. to Def. after compliance with Edit & Proceed. court appearances; (c) DV Each disbursement must be Commissioner payments; (d) recorded in the automated system Mandatory data fields: Peacemaker mediation Fees; and the bond balance updated to [Op 2] and (e) application of security reflect the disbursement.  check that Supervisor has bonds to fines. changed balance to $0 Restitution Installments – Victims  clear tickler (if necessary) must present ID and collect and  comment/initial sign for their restitution [Proceed to Payments “P”] disbursement personally from the  payment amount window. They must sign for their  payment type check in the Installment Log in the  check number case folder. Victims will also be  account code given a “Restitution Transaction”  authorization initial receipt generated by the automated system. *If a defendant brings in a  print receipt [AUTOPRINT & Money Order already made out, NUMBERED] payable to the victim, Cash Bond is [Proceed to Op 3] posted as Restitution Payment and [ADD PROCEEDINGS/Initials] disbursed out immediately to balance the Daily Transaction Report. Victim signs for Money Note: For disbursement of Order, peacemaker fees, editing and proceeding is performed by the Cash Bond Reimbursements – Accounting Clerk, not the Liaison Upon disbursement, Def. will be office.) given a “Security Bond” receipt generated by the automated

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system.

Application of Security Bond to Fines – If Def. wishes a cash bond to be applied to fines, the friend/family putting up the bond must first provide the clerks with a written release.

DV Commissioner Payments – checks are sent out to DV Commissioners after hearing is completed and deposits have cleared.

Peacemaker Fees – checks are made out to the specific Peacemaker after completion of peacemaking at the written request of the Peacemaker Liaison. The check is given to the Liaison for hand delivery or mailing to the peacemaker.

3. DEPOSITS AND REPORTS

The Accounting Clerk may be → Most reports are generated by ↔ After [Op 2 and 3] have been updated any clerk designated for this redundant entry into Microsoft Excel to reflect payment, the Accounting purpose on a rotation basis. from data already input in the Clerk may perform the following limited automated system. automated checks and edits: Duties include tracking and preparing reports on all [Op 8] Accounting Menu payments and disbursements, 1. CASE TRANSACTION HISTORY and prepare deposits 2. CASE PAYMENT 3. MISC PAYMENT 4. VOID TRANSACTION 5. POST TRUST 6. TRUST DISBURSEMENT 7. 8. SUP 9. RETURN TO MAIN MENU

[Op 7] Reports Menu (numerous choices including:) [DR] Daily Transaction

Daily Transaction Report and → This is an automated report. ↔ Generate reports. Daily Deposits PRINT report of all transactions [Op 7][DR][enter date range] from the previous day first thing the next morning to prepare for deposits.

Check against MOs and cashier’s checks in the money bag and note destination accounts for each payment.

Prepare bank deposit slips for payments according to designated

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Navajo Nation and local bank accounts.

Once deposited, the Daily Transaction Report, deposit receipts, and PINK payment receipts are attached together and filed in WEEKLY FOLDER.

Weekly Revenue Recap & → First thing Monday morning, run list ↔ Generate reports. Monthly Summary of all daily transactions for the previous week. [Op 7][DR][enter date range]

Check daily transactions on list against deposit slips in WEEKLY FOLDER.

Enter all data again into an Excel spreadsheet and generate a Weekly Revenue Recap form.

Attach the Weekly Revenue Recap, all payment and deposit receipts to the Monthly Summary folder.

The WEEKLY FOLDER should now be empty of all content from the previous week.

At the end of each month, the MONTHLY SUMMARY folder is filed in the vault.

Cash Bond Journal → The Cash Bond Journal is ↔ Edit & Proceed. maintained in Excel spreadsheets on a daily basis. It reflects (a) [Op 3] [ADD PROCEEDINGS/Initial] deposits into the local court account of cash bonds and installment restitution payments from Def. and (b) disbursements out to Def. and Victims.

“Cash bonds” are both bond payments and restitution payments.

Check Register → Printed MONTHLY. The Register shows bonds deposited and checks issued by the month. It is printed from Excel spreadsheets.

Monthly Reconciliations → Must be performed by the COURT ADMINISTRATOR only.

When the monthly bank statement for the court account is received, the CA verifies deposits, returned checks, etc. on the statement

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against the CHECK REGISTER.

The CA generates a monthly accounting statement of all deposits, returned checks, outstanding checks, deposits not reflected on the statements, and adjustments.

1. ACCOUNT NUMBERS

Navajo Nation Accounts Shiprock Trust Accounts (Fines/Fees) (Case Bond Deposits) 10 Traffic Fine 05 Peace / Surety 20 Civil filing fee 06 Miscellaneous 21 Animal Control Restitution 30 Criminal Fine Child Support 31 Contempt Fee Conservatory 41 Photocopying 07 PM Stipend 42 Certification 08 DV Commissioner Fee 43 Court Cost 09 BOND 44 Process Server Fee Security Bond 50 FC Civil Fee 83 Class 51 JV Criminal Fine 52 JV Traffic Fine 80 PM Filing Fee 81 Probation Cost 82 Drug Court 91 DC Waiver 92 FC Waiver

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