Accounting Flashcards
(25 cards)
General Liability for Accounting
You can be held liable if money accepted on behalf of the court is lost.
Check Payee?
Checks should be made payable directly to the court, NOT the magistrate’s office.
Cash Bail Bonds: Payment Type?
Only accept CASH. No checks are allowed.
Cash Bail Bonds: Acceptance Procedure?
- Count the cash in front of the person paying.
- Check bills to ensure they are not counterfeit.
- Give a receipt (3 copies: payer, office, court).
- Deposit the cash (next business day).
- Write a check for the amount.
- Send the check and paperwork to the court.
Cash Bail Bonds: Counterfeit Money
Make a note if you suspect counterfeit bills, inform the chief magistrate, but DO NOT put your own money in to cover it.
Cash Bail Bonds: Receipt Copies
Three copies: One for the payer, one for the office (“us”), one sent to the court with the check
Cash Bail Bonds: Voiding a Receipt
If a receipt is voided (e.g., wrong amount), you must still keep ALL copies of the voided receipt.
Cash Bail Bonds: Deposit Timing
Cash must be deposited the next business day.
Cash Bail Bonds: Split Bonds
You can accept a split bond (payment from multiple sureties) ONLY if both sureties appear in front of you.
Cash Appeal Bonds: When Accepted by Magistrate?
Only accepted if:
- For a de novo appeal from District Court or Juvenile Court to Circuit Court.
- When the judge or clerk is unavailable. (Does NOT apply to higher appeals).
Cash Appeal Bonds: Sending Payment (Within 10 Days)
If processed within 10 days of the judgment, send the check and paperwork to the District Court.
Cash Appeal Bonds: Sending Payment (After 10 Days)
If processed after 10 days of the judgment, send the check and paperwork to the Circuit Court (this is less common).
Prepayments: Eligible Offenses
Generally allowed for traffic offenses and some non-jailable offenses.
Prepayments: Accepted Payment Methods?
Cash, check, or money order.
Prepayments: Restrictions
Cannot be paid by mail.
No partial payments allowed.
Prepayments: Location Accepted
Can be accepted from anywhere in Virginia, but the office accepting it must ensure it gets to the correct court by the due date.
Prepayments: Fixed Fee Application
ONE fixed fee is applied per incident.
Ex:
$51 for Traffic Incidents
$61 for Criminal Incidents
Prepayments: Local Fees Application
Local fees (LCJTA, CHS) are applied per charge.
Prepayments: Internet Crime Against Children Fee
$15 fee, applied once per criminal (non-jailable) charge listed on the summons/warrant.
Prepayments: Example Calculation (Speeding 10 over, Improper Rear Light, Improper Brake Light)
- Fines: Speeding ($6/mi * 10mi = $60) + Rear Light ($30) + Brake Light ($30) = $120
- Fixed Fee (Traffic Incident): $51
- LCJTA ($1/charge * 3 charges): $3
- CHS ($5/charge * 3 charges): $15
Total Prepayment: $120 + $51 + $3 + $15 = $189
Prepayments: Who Can Pay?
Anyone can prepay the offense, even someone who is not the defendant.
Prepayments: Juvenile Requirements
- Must be approved by the court first.
- Juvenile must have the relevant paperwork with them.
- Parent/Guardian must also sign, unless the juvenile is legally emancipated.
Prepayments: Hunting/Fishing Without License
Defendant pays the fine PLUS the cost of the license they failed to obtain. This does NOT grant them the license.
IRS Form 8300?
Must be filled out when accepting cash payments over $10,000, OR for cash payments related to drug, money laundering, or gambling offenses.
