What type of records is a city required to keep when depositing court costs into the city treasury?

A city is required to maintain separate records of the funds when depositing court costs into the city treasury to ensure transparency and accountability in handling public funds. This practice allows for an accurate tracking of the revenues specifically generated from court costs, distinguishing them from other financial activities of the city. Keeping separate records helps facilitate audits, ensures compliance with financial regulations, and provides a clear picture of how these funds are utilized in relation to the judicial system.

This separation of records is crucial because it helps in maintaining an organized financial system where funds can be allocated correctly and used for the intended purposes, such as supporting court operations or community programs tied to justice. Such practices align with good governance principles, promoting trust and efficiency in municipal financial management.