★ ★★
FINANCIAL MANAGEMENT SYSTEM (FMS)
IMPORTANT STATISTICS
AS OF JUNE 30, 2020
Monies handled
Nearly $631 million in receipts collected
More than $702.9 million disbursed
More than $176 million held in investments,
such as trust accounts and judgments
Transactions
Over 1,6 million receipts collected
Nearly 359,311 disbursements made
COLLABORATION
Financial information in FMS is important
to the following entities:
• School boards
• County government agencies
• Municipal government agencies
• N.C. Bar Association
• N.C. Department of Public Safety/
Division of Adult Corrections (DAC)
• N.C. Department of Justice (DOJ),
including the Attorney General's Office
• N.C. Department of State Treasurer
• N.C. Office of the State Controller (OSC)
• N.C. Indigent Defense Services (IDS)
• ePay vendor
• Banking institutions
• Internal Revenue Service (IRS)
• N.C. Department of Health and Human
Services (DHHS)
• N.C. Department of Administration
USERS
Clerk of superior court staff, NCAOC internal
auditors, DAC probation officers, Office of the
State Auditors
WHAT USERS ARE SAYING
According to a recent survey of clerks of
superior court:
"... Bills of cost(s) are easy to understand."
"... [FMS has] good access to the financial
history."
"... help screens are informative."
"... errors are reduced due to system alerts."
"... reports are easy to understand."
"... [You can] enter a code and the system
automatically populates the fees (on
receipts and bills of cost) ... [a] great
shortcut."
N.C. Department of Justice, Business Officer
"... your monthly report on collections by
county has been of huge value."
The North Carolina Administrative Office of the Courts (NCAOC) provides the Financial
Management System (FMS) to clerk of superior court (CSC) offices to receipt, record, track,
and disburse monies related to court proceedings. Monies are receipted for case filing fees,
court costs, fines, and restitution. FMS has the following components:
• General Ledger (GL): Records, tracks, and processes financial transactions for the clerks' offices, including
receipts and disbursements
• Financial Cash Receipting (FCR): Records receipt information for traffic citation payments, case filing
fees, cash bonds, and partial payments, and transmits receipt information to NCAOC case management
systems
• Accounts Payable (AP): Records, processes, and tracks disbursements: maintains a record of payees and
associated payments; generates checks to disburse court costs and fees; and interfaces with the 1099
Reporting Component for the reporting of payments, as required by the IRS
• Comprehensive Annual Financial Reports (CAFR): Produces annual reports that are used by the NCAOC
to provide information, required by statute, to the Office of the State Controller and allows entry of year-
end book and bank balances and investment data
• Partial Payment (PP): Tracks criminal bill of cost(s) ordered amounts, receipts, and disbursements for
cases in which defendants are allowed by the judge to pay the ordered amounts over a period of time;
distributes the receipts to GL accounts for disbursement to the appropriate parties according to a set of
priorities set by statute
• ePayment Interface: Automatically records the electronic receipts from the ePayment system into GL
• 1099 Reporting: Records, tracks, and reports 1099 payments and related information in accordance with
IRS regulations
• Jury Payment (JP): Issues juror payments, records jurors' demographic information, calculates payment
amounts based on the number of days served and type of jury
• JP Interface: Provides the capability to pay jurors automatically using uploaded data from local jury
management software and eliminates the need for manual data entry of juror and payment information
by the bookkeeper
• Web Printing: Displays, prints, and saves reports and prints checks with digitized signatures
Providing electronic systems for clerks of court to receipt, record, track, and disburse monies related to court proceedings
