AB 2521

Bill Subjects

Abstract

Existing law authorizes the Judicial Council to regulate the budget and fiscal management of the trial courts, and requires the Judicial Council to adopt regulations for recordkeeping and accounting by the courts ensuring that all revenues and expenditures relating to court operations are known. At the request of the Legislature, the Controller may perform and publish financial and fiscal compliance audits of the reports of court revenues and expenditures. The Controller is required to report the results of these audits to the Legislature and the Judicial Council, and the Judicial Council or its representative may perform audits and reviews of all court financial records wherever they may be located. This bill would, instead, authorize the Judicial Council or its representatives to inspect, review, and perform comprehensive oversight and analysis of court financial records wherever they may be located, and to investigate allegations of financial impropriety or mismanagement. The bill also would require the Controller, on or before December 15, 2012, to establish a pilot program to audit 6 trial courts, as specified, and, on or before December 15, 2013, to commence an audit of the trial courts, including a review of all funds within the trial court's control. The bill would require the audit of each trial court at least once every 4 years. The bill would require the Controller to compile the trial court audit findings and report the results of these audits to the Legislature, the Judicial Council, and the Department of Finance no later than April 1 of each year. The bill would provide that the audit be paid for from funds of the local trial court being audited. This bill also would require the Controller, on or before December 15, 2013, and biennially thereafter, to perform an audit of the Administrative Office of the Courts, including a review of all funds under the jurisdiction and control of the Administrative Office of the Courts. The Controller would be required to provide a copy of the final audit report to the Legislature, the Judicial Council, and the Department of Finance upon issuance. The bill would provide that the costs of the audit be reimbursed by the Administrative Office of the Courts.