Fiscal Administration in State-funded Courts

• NCJ Number: 78534
• Author(s): H O Lawson; B J Gletne
• Date Published: 1981
• Length: 162 pages
• Grant Number(s): 79-DF-AX-0085
• Sponsoring Agency: US Dept of Justice
• Corporate Author: National Ctr for State Courts
• Sale Source: National Ctr for State Courts
• Language: English
• Country: United States of America

Annotation

This monograph applies the major facets of public financial management to State-funded judicial systems and covers accounting systems, fiscal rules, purchasing, property management, auditing, staff requirements, and automation.

Abstract

Three primary information sources were used: (1) an extensive questionnaire mailed to 22 State-funded court systems, (2) field visits to 6 States (Colorado, Connecticut, New York, North Carolina, Rhode Island, and South Dakota), and (3) files from a previous monograph and a 1979 State-funding study. Findings show that the scope and complexity of financial management within a State-funded judicial system depend primarily on the extent and content of State funding, the size of the judicial system, and the extent to which executive branch fiscal procedures are followed or used. The data reveal that seven States fund all trial court expenses, including court facilities. In most instances, those jurisdictions where the scope of State funding is relatively narrow need less complicated accounting systems and fewer rules and formalized procedures. The book examines general accounting principles, court system funds, financial reports, and a composite accounting system. It also discusses fiscal rules and procedures for general fund accounting, property management, and jury and witness fees. In addition, public purchasing policies, judicial system purchasing, and systems of property management are discussed. An examination of automation in fiscal administration describes a national model of a State judicial information system and examples of automation information systems operating in the States of Missouri, Alabama, and Colorado. Other chapters focus on fiscal staff functions, size, and organization; interstaff relationships; required skills for fiscal management positions; and preaudits, internal audits, and postaudits. Tables, charts, footnotes, an annotated bibliography listing 44 references, job descriptions for fiscal and related positions, and an explanation of the automated operational systems of Alabama are provided. (Author abstract modified)