The Judiciary

Stronger Financial Internal Controls Needed Over Court Resources Gao ID: GGD-86-45 April 29, 1986

GAO performed a general risk assessment of selected financial operations of the Administrative Office of the U.S. Courts to: (1) identify the strengths and weaknesses in its internal controls; and (2) assess the risk of waste, loss, or misuse of funds and property.

GAO found that, although the Administrative Office (AO) and the courts have taken several positive actions to improve internal controls, AO needs to: (1) develop a plan to bring all courts into compliance with generally accepted internal control principles; (2) promote the use of newly developed operating procedures; (3) assist the courts in implementing the procedures; (4) authorize additional courts to use public accounting firms to assist them in developing sound internal control procedures; (5) improve collection practices over petty offense forfeiture payments at potentially less cost with greater state coordination and the use of lockboxes; (6) enhance court disbursements through more specific guidelines, compliance with existing procedures, and improved management oversight; (7) work with court managers to ensure that they understand and maintain adequate systems of internal control over disbursements; and (8) comply with existing procedures to prevent unnecessary purchases or the loss of court property, such as equipment, lost or stolen cash, and critical documents.


Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

Director: Team: Phone:

The Justia Government Accountability Office site republishes public reports retrieved from the U.S. GAO These reports should not be considered official, and do not necessarily reflect the views of Justia.