Incorrect Categorization and Remittance of Court Fee Collections

$1.9B total fees at risk; sampled control deficiencies • $1.9B+ in annual court fee collections systematically misallocated; documented losses from incorrect deposits into wrong state funds; General Revenue Fund loses projected revenue; repeated year-over-year miscategorization prevents accurate state budget planning • $150,000-$400,000 annually per large clerk's office from misallocated filing fees diverted to wrong state funds (General Revenue vs. Clerks of Court Trust Fund vs. State Courts Revenue Trust Fund)

Collections officer maintains personal reference sheet or word document with statute section-to-category mappings; verbal confirmation with clerk about which category to use; trial-and-error categorization with subsequent corrections; informal peer consultation when uncertain • Court administrators manually review CCRRS submissions after the fact; use Excel pivot tables to reformat data and identify errors; escalate to clerks for correction in subsequent months; informal spot-checks of compliance without systematic audit framework • E-filing portal accepts payment without embedded statutory categorization rules; clerk manually determines category during monthly remittance; secondary manual reconciliation against CCRRS distribution schedule