Presented by

Washington StateAdministrative Office of the Courts

JRS Receipting and

JIS Accounting

Jan Hickey, JIS Education Services

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JRS Documentation

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JRS Security & Reports Documentation

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JIS Accounting Documentation

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Terminology: Kinds of Money

Revenue (remitted to county treasurer)

Trust (held until returned)

Unestablished Trust

Money for which a payee is NOT yet identified in JIS.

Payable

Money for which a payee IS identified in JIS.

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BARS CodeBARS Code

Sub Account Sub Account

Sub Account Sub Account

Sub Account Sub Account

Sub Account Sub Account

Terminology:BARS and Sub Account Splits

$$AR Type

Code

$$AR Type

Code

$$JRS

TranCode

$$JRS

TranCode

10

40

20

54

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JRS End of Day

ProcessPAYMENTS

LFO PaymentsFeesBail

Data Upload from JRS to the

Mainframe

Overnight Batch

Receipting

Terminology: JRS and JIS Daily Accounting Activities

Bank Deposit

JRS

Court ordered

LFO

JRS

JIS CAR

screen

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Overnight Batch

Receipting

What does Batch Receipting Do???

• Creates system journal vouchers to be used for posting

• For trust transactions may create a payable

• For LFO payments, reduces the CAR screen balance according to the priorities for the case

• Makes an amount available for “deposit” in JIS on the Bank Deposit screen

• Creates suspense items for transactions that cannot process and produces an Exception Report

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Start of Day

Posting

What does Posting Do???

• Splits system journal vouchers into correct general ledger accounts and sub-accounts.

• Creates the Remittance payable.

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End of Day Overview (JRS tasks)

Balance JRS Cash Register

Move JRS Date Forward

Combine Satellite(s) with Master Register

Print JRS Reports

Upload data to Mainframe

Back up today’s JRS Receipts

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Start of Day Overview

Prepare and review Cash Drawer Report in JRS (optional)

Record previous day’s Bank Deposit in JIS

Move JIS Accounting Date forward to initiate posting to General ledger

Review and fix previous night’s Batch Receipting Exceptions

Confirm successful posting with JV-Posting Report

Print Audit Reports

Remit to Treasurer

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Managing Receivables in JIS

• When there is a court ordered LFO on a criminal or juvenile offender case, an accounts receivable record is created in JIS.

• Each fine, cost, fee, and restitution amount is added as a line item on the Create Accounts Receivable (CAR) screen.

• Special processes exist for managing delinquencies and LFO Billing.

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Create AR Screen in JIS

Judgment Filed Date is needed for interest calculations.

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RST screen in JIS establishes the recipient

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JTS screen in JIS links parties in other cases to a joint & several AR

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Interest Calculations (RCW 10.82.090 eff 07-23-1989)

• Automatically calculated first day of each month

• Manual calculation in some circumstances

• Monthly Interest Accrual Report is prepared

• Interest ARs are added to CAR screen

• Press F3 on CAR screen to see the interest rate

• Interest on criminal ARs is remitted

• Reduction and Waiver of interest is allowed

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Managing Payables in JIS

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Methods of Issuing Checks

Manual Check (CKD screen)

Type the check. Record in JIS.

Check on Demand (CKD screen)

JIS writes single check.

Automatic Check Run (ASD screen)

JIS writes a series of checks at one time.

Actual check numbers recorded on Assign Check Numbers (ACN) screen.

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CKD Screen in JIS writes or records ONE check

CKD shows case payables

CKD shows court payables

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ASD Screen in JIS writes many checks at once

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ACN records actual check numbers as well as damaged checks.

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Managing Trust

Unestablished Trust screen (UTR)

Find unestablished trust item and select it in order to make it payable

Establish Trust Payable screen (ETP)

Create a payable from unestablished trust item

Accessible ONLY from UTR screen

Payable Update screen (PUP)

View and update payables (after trust is established)

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UTR Screen in JIS lists unestablished trust

Select an item to navigate to ETP or RST (rarely) – depends on trust type.

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ETP and RST Screens in JIS

ETP displays for trust transactions

RST displays for restitution

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PUP Screen in JIS

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Other Periodic Financial Tasks

• Maintain JIS Check Register (record bank fees and interest on CKR screen)

• Manage Investment Accounts (BAA and IFT screens)

• Reconcile JIS Bank Account with Bank Statement (BKR screen)

• Manage unclaimed property(escheat non-restitution to Dept of Revenue, remit restitution to County Treasurer)

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Start of Month Overview (JIS tasks)

Suspend all JIS accounting and check processing activities

JIS bank deposit

Post to General Ledger without rolling date forward

Remit to treasurer

Prepare EOM Reports

Check Register Trust Account Summary

Post remittance to General Ledger and record new accounting month

Prepare more EOM Reports

Accounts Receivable and Payable Summaries Ledger Summary Trust Account Summary Audit Reports

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JRS Receipt Processing Screen

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JRS Receipt View Screen

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JRS Receipt Reversal Screen