Municipal Courts

1. Municipal Courts Presented by Steve Blake, CPA,CFE Cline Brandt Kochenower & Co. P.A. steveblake@cbkpa.com

2. Agenda Fifty minutes of instruction 10 minute breaks For the next four hours How many are full-time clerks of court? How many are full-time treasurers/municipal finance? How many are both in some form or another? How many of you are on the SC Courts email blasts? How many are attending a class like this for the first time? FEEL FREE TO ASK QUESTIONS AT ANY POINT � THIS IS YOUR CLASS! If we will cover the answer to your question in a later slide I�ll say so. If you don�t get your answer then, ask again. There is also going to be time for questions at the end. How many are full-time clerks of court? How many are full-time treasurers/municipal finance? How many are both in some form or another? How many of you are on the SC Courts email blasts? How many are attending a class like this for the first time? FEEL FREE TO ASK QUESTIONS AT ANY POINT � THIS IS YOUR CLASS! If we will cover the answer to your question in a later slide I�ll say so. If you don�t get your answer then, ask again. There is also going to be time for questions at the end.

3. Agenda Sources of Information Processing Responsibilities and Software Reports to Finance State Auditor and Treasurer Issues WE ARE GOING TO TRY TO COVER THE ITEMS LISTED HERE BUT IN A DIFFERENT DIRECTION AND LEVEL OF DETAIL THAN I HAVE COVERED IN MY CLASSES BEFORE How many have attended one of my classes before? You know we spend time in the detail in just how much a fine or assessment is but never actually �how to come up with the information by ourselves� This class is a four hour intensive on what a clerk/treasurer�s responsibilities are, how to best carry out those responsibilities and what is available to help. SEE DISCLAIMER!! Public documents � enough said Lets delve right into what I am talking about: EXERCISE 1 Question 1(a) � what would you round the $76.88 to if you were rounding? Question 1(b) � what would you round the $128.75/133.75 to if you were rounding? Question 2(a) WE ARE GOING TO TRY TO COVER THE ITEMS LISTED HERE BUT IN A DIFFERENT DIRECTION AND LEVEL OF DETAIL THAN I HAVE COVERED IN MY CLASSES BEFORE How many have attended one of my classes before? You know we spend time in the detail in just how much a fine or assessment is but never actually �how to come up with the information by ourselves� This class is a four hour intensive on what a clerk/treasurer�s responsibilities are, how to best carry out those responsibilities and what is available to help. SEE DISCLAIMER!! Public documents � enough said Lets delve right into what I am talking about: EXERCISE 1 Question 1(a) � what would you round the $76.88 to if you were rounding? Question 1(b) � what would you round the $128.75/133.75 to if you were rounding? Question 2(a)

4. Sources of Information Websites South Carolina Judicial Department South Carolina Code of Laws State Treasurer�s Office State Auditors Office Web addresses Who does not have the internet? Forms, Instructions, email blastsWeb addresses Who does not have the internet? Forms, Instructions, email blasts

5. Websites � Court Info State Carolina Judicial Department http://www.sccourts.org/ South Carolina Code of Laws http://www.scstatehouse.net/index.html As you will see in a moment many of these sites are interlinked with each other and are reachable from several locations or all from just one locationAs you will see in a moment many of these sites are interlinked with each other and are reachable from several locations or all from just one location

6. Websites � Finance Info State Treasurer�s Office http://treasurer.sc.gov/ State Auditor�s Office http://osa.sc.gov/

7. SC Judicial Department