This audit reviews the process for distributing monies collected from persons convicted of criminal offenses. The primary focus of the audit is to examine whether such fines and fees are distributed to the trust funds specified in State statutes. The scope of the audit is limited to a review of distribution practices of 34 Clerks of the Circuit Court (Clerks) and does not include the remittance practices used by Clerks for costs that may be assessed such as bonds, forfeitures, restitution, and service charges, e.g., recording fees. Data obtained include criminal court records from nine Clerks for fiscal periods 1988-89 and 1989-90. Site visits also were made to these counties. During these visits, court files of 1,647 criminal cases were reviewed and interviews were conducted of staff members. Results of the review indicate that there is incomplete State guidance on how Clerks are to remit collected monies to State and local trust funds. In the absence of this guidance, Clerks have developed their own remittance policies, resulting in the distribution of monies to the wrong trust funds, failure to distribute monies to any trust fund, or causing some trust funds to receive less than the amount that is statutorily required. Recommendations to the Legislature include providing guidance on how Clerks are to distribute monies collected for assessed fines and fees whenever the entire fine or fee is not paid at one time. Also, the Legislature should provide guidance leading to the development of guidelines for distributing monies collected from assessed fines and fees. Such guidelines should address how interest earnings should be distributed. Agency responses to the audit also are included. Appendixes