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CHAPTER 4
Financial Procedures
CHAPTER 4 (Part 1)
CHAPTER 4 (Part 2)
CHAPTER 4 (Part 3)
(Part 1)
Although major responsibilities of the justice of the peace are presiding
over the justice and small claims courts, justices also have
responsibilities in the financial management area.
The limited coverage in the statutes, however, should not minimize the
importance of these areas. A justice of the peace must have a sound
financial management system. It should accurately account for all
transactions, provide reliable and timely information, and help to ensure
that the chances for errors and other irregularities are minimal.
Funds held for third parties that may be held in a judge's bank account
include restitution for hot checks, restitution ordered by the judge up to
$500, cash bonds in civil cases, cash bail bonds and payments in
satisfaction of judgments not yet transferred to the clerk.
Each justice of the peace sits as judge of the small claims court and the
justice court. The small claims court has concurrent jurisdiction with the
justice court in actions by any person for the recovery of money in
which the amount involved, exclusive of costs, does not exceed
$5,000.[177] The following are some of the most important statutes
concerning the justice of the peace:
In actual practice, not all of the following events will occur in each
instance.
Procedures Manual
Definition
A procedures manual is a detailed description of how each function in
the office is performed.
1. organization chart;
2. list of employee positions, including job requirements and
responsibilities;
3. description and/or flowchart of each function in the office from
start to finish;
4. bookkeeping system to be used and maintenance;
5. reports to be completed (how to complete them, and who to send
them to);
6. internal controls that should be followed (see following
subsection); and
7. any other information that would be useful in carrying out the
duties and responsibilities of the office in an efficient and
effective manner.
Have staff list their duties and responsibilities and describe each step of
functions they perform. The justice should review the information and
make corrections and additions where necessary.
Internal Control
Basic Principles of Internal Control
"Internal control" is the plan of organization and procedures used to
carry out the functions of the justice of the peace's office. A sound
system of internal financial controls is very important to minimize the
possibilities for errors and misuse of funds. Good internal control in a
justice of the peace's office also makes the work of both the county
auditor and independent auditor easier and less time consuming.
The four basic principles behind every system of internal control are:
1. Appropriate division of duties,
2. Qualified personnel,
3. Sound procedures for authorizing, recording and reporting
transactions, and
4. Management oversight to ensure actual performance is consistent
with 1, 2 and 3 above.
These internal audits are even more critical when an office is small,
with just one or two people.
If the internal audits are not being done, justices should request them
for their own protection. It is also recommended that each justice
periodically request to be included when the outside audit is performed.
Qualified Personnel
Staff positions should naturally be filled with the most qualified and
competent people possible. Unqualified applicants tend to be less able
to perform their duties without undue errors, and some special training
may be required. Over-qualified applicants sometimes do not perform
well either, if they are not challenged by the tasks at hand.
All personnel should understand how their duties fit in with the duties
of others in the office.
Sound Procedures
All justice of the peace offices should have logical, consistent
procedures that describe in detail the duties that must be performed,
how they are to be performed and who is to perform them. If personnel
clearly understand what is expected of them, they will tend to do a
better, more accurate job. Also, they will make fewer errors and there
will be less chance of fraud if individuals understand what they should
be doing.
Oral Pleadings
The pleadings shall be verbal, except where otherwise specially
provided; but a brief statement thereof may be noted on the docket;
provided that after a case has been appealed and is docketed in the
county (or district) court all pleadings shall be made in writing. [179]
Copies The party filing any pleading upon which the citation is to be
issued and served shall furnish the clerk with a sufficient number of
copies for use in serving the parties, and when copies are furnished the
clerk shall not charge for the copies.
Criminal Cases
A complaint is sufficient, without regard to its form, if it substantially
satisfies the following requisites:
must be in writing;
must begin with, "In the name and by the authority of the State of
Texas";
must state the name of the accused, if known, or if unknown,
must include a reasonably definite description of the accused;
must show that the accused has committed an offense against the
law of this state, or state that the affiant (one who makes an
affidavit) has good reason to believe and does believe that the
accused has committed an offense against the law of this state;
must state the date the offense was committed as definitely as the
affiant is able to provide;
must bear the signature or mark of the affiant; and
must conclude with the words "Against the peace and dignity of
the state."
A complaint filed in justice court must allege that the offense was
committed in the county in which the complaint is made.
Docket Books
Justices of the peace are required to keep docket books for criminal and
civil cases and enter certain information concerning the cases.
Civil Cases
Each justice shall keep a civil docket in which the justice shall enter the
name of the plaintiff's attorney, as well as:
Criminal Cases
The justice or judge of each court, or if directed by the justice or judge,
the clerk of the court, shall keep a docket containing the following
information:
The information in the docket may be processed and stored by the use
of electronic data processing equipment, at the discretion of the justice
of the peace.
Endnotes