When must a city submit a report on court costs to the state?

The requirement for a city to submit a report on court costs to the state by the last day of the month following each calendar quarter aligns with standard reporting practices for municipal finance. This timeframe ensures that the state receives timely and accurate financial data, enabling effective oversight and management of court-related costs. Reporting quarterly allows for a more frequent review of financial activities, which can help in budgeting and planning for future expenditures.

On the other hand, alternatives such as submitting at the end of the year or on an annual basis would not provide the state with regular updates, potentially hampering their ability to monitor and address fiscal matters promptly. Monthly reporting, while frequent, would lack the structured timeframe provided by quarterly submissions, making it less organized for both the city and the state in managing court costs and related financial analyses. Therefore, the quarterly reporting by the last day of the month following each calendar quarter is the most balanced and efficient approach.