There should be a separate change fund for

There should be a separate change fund for

• A. The entire court as a single fund.
• B. Each individual receiving money and issuing receipts.
• C. The presiding judge's desk.
• D. The accounting department.

Answer: (B)

Separating the change fund for each person who handles money is a fundamental cash-handling practice. It creates clear accountability: the individual is responsible for their own fund, and every receipt and deposit is tied to that person. This makes it easy to balance at the end of a shift, spot discrepancies quickly, and deter misappropriation because funds stay with the person who recorded them. If the entire court shared one fund, or the fund were centralized at the presiding judge’s desk or with the accounting department, tracking who handled which payment becomes difficult. That would obscure responsibility and slow or complicate reconciliation. Keeping the change fund with the individual who receives money and issues receipts maintains proper controls and transparency.

Separating the change fund for each person who handles money is a fundamental cash-handling practice. It creates clear accountability: the individual is responsible for their own fund, and every receipt and deposit is tied to that person. This makes it easy to balance at the end of a shift, spot discrepancies quickly, and deter misappropriation because funds stay with the person who recorded them.

If the entire court shared one fund, or the fund were centralized at the presiding judge’s desk or with the accounting department, tracking who handled which payment becomes difficult. That would obscure responsibility and slow or complicate reconciliation. Keeping the change fund with the individual who receives money and issues receipts maintains proper controls and transparency.