The findings showed that 43 percent of the total dollar amount of fines and fees assessed during fiscal year 1988- 1989, due on or before June 30, 1990, was collected. However, those payments were made by 75 percent of offenders who had been assessed. While traffic and county courts had collection rates exceeding 80 percent, circuit courts had a collection rate of only 19 percent. Several groups of factors affected the collection of fines and fees. These included the types of sanctions imposed by judges (incarcerated offenders had lower payment rates), the procedures used to collect outstanding fees and fines, and the actions taken for nonpayment. The Auditor General proposed steps to be taken by the State Legislature and Supreme Court to improve the fine and fee collection process. 13 tables, 14 notes, and 4 appendixes