c Terminology: Kinds of Money Revenue (remitted to county treasurer) Trust (held until returned) Unestablished Trust Money for which a payee is NOT yet identified in JIS. Payable Money for which a payee IS identified in JIS.
c BARS Code Sub Account Terminology: BARS and Sub Account Splits $$ AR Type Code $$ JRS TranCode 10 40 20 54
c JRS End of Day Process PAYMENTS LFO Payments Fees Bail Data Upload from JRS to the Mainframe Overnight Batch Receipting Terminology: JRS and JIS Daily Accounting Activities Bank Deposit JRS Court ordered LFO JRS JIS CAR screen
c Overnight Batch Receipting What does Batch Receipting Do??? Creates system journal vouchers to be used for posting For trust transactions may create a payable For LFO payments, reduces the CAR screen balance according to the priorities for the case Makes an amount available for deposit in JIS on the Bank Deposit screen Creates suspense items for transactions that cannot process and produces an Exception Report
c Start of Day Posting What does Posting Do??? Splits system journal vouchers into correct general ledger accounts and sub-accounts. Creates the Remittance payable.
c End of Day Overview (JRS tasks) Balance JRS Cash Register Move JRS Date Forward Combine Satellite(s) with Master Register Print JRS Reports Upload data to Mainframe Back up todays JRS Receipts
c Start of Day Overview Prepare and review Cash Drawer Report in JRS (optional) Record previous days Bank Deposit in JIS Move JIS Accounting Date forward to initiate posting to General ledger Review and fix previous nights Batch Receipting Exceptions Confirm successful posting with JV-Posting Report Print Audit Reports Remit to Treasurer
c Managing Receivables in JIS When there is a court ordered LFO on a criminal or juvenile offender case, an accounts receivable record is created in JIS. Each fine, cost, fee, and restitution amount is added as a line item on the Create Accounts Receivable (CAR) screen. Special processes exist for managing delinquencies and LFO Billing.
c Create AR Screen in JIS Judgment Filed Date is needed for interest calculations.
c JTS screen in JIS links parties in other cases to a joint & several AR
c Interest Calculations (RCW 10.82.090 eff 07-23-1989) Automatically calculated first day of each month Manual calculation in some circumstances Monthly Interest Accrual Report is prepared Interest ARs are added to CAR screen Press F3 on CAR screen to see the interest rate Interest on criminal ARs is remitted Reduction and Waiver of interest is allowed
c Methods of Issuing Checks Manual Check (CKD screen) Type the check. Record in JIS. Check on Demand (CKD screen) JIS writes single check. Automatic Check Run (ASD screen) JIS writes a series of checks at one time. Actual check numbers recorded on Assign Check Numbers (ACN) screen.
c CKD Screen in JIS writes or records ONE check CKD shows case payables CKD shows court payables
c ACN records actual check numbers as well as damaged checks.
c Managing Trust Unestablished Trust screen (UTR) Find unestablished trust item and select it in order to make it payable Establish Trust Payable screen (ETP) Create a payable from unestablished trust item Accessible ONLY from UTR screen Payable Update screen (PUP) View and update payables (after trust is established)
c UTR Screen in JIS lists unestablished trust Select an item to navigate to ETP or RST (rarely) – depends on trust type.
c ETP and RST Screens in JIS ETP displays for trust transactions RST displays for restitution
c Other Periodic Financial Tasks Maintain JIS Check Register (record bank fees and interest on CKR screen) Manage Investment Accounts (BAA and IFT screens) Reconcile JIS Bank Account with Bank Statement (BKR screen) Manage unclaimed property (escheat non-restitution to Dept of Revenue, remit restitution to County Treasurer)
c Start of Month Overview (JIS tasks) Suspend all JIS accounting and check processing activities JIS bank deposit Post to General Ledger without rolling date forward Remit to treasurer Prepare EOM Reports Check Register Trust Account Summary Post remittance to General Ledger and record new accounting month Prepare more EOM Reports Accounts Receivable and Payable Summaries Ledger Summary Trust Account Summary Audit Reports