The Fourteen Courts of Appeals
A Review of Financial Controls and Performance Measures at the Courts of Appeals and Other Judicial Branch Agencies
March 1997
Overall Conclusion
Controls at several of the appellate courts and agencies audited need improvement to adequately protect state resources. At the 14 courts of appeals there is a lack of consistency in financial controls, use of the case management system, and performance measure information. Improved levels of consistency in the administrative functions of the 14 courts of appeals should result in increased economies of scale and efficiency in the delivery of justice.
Key Facts and Findings
Financial controls need improvement at several of the appellate courts and agencies audited in the areas of cash receipts, cash disbursements, fixed assets, and payroll and personnel. In some cases, controls were not adequate to protect state resources, and state bidding and purchasing requirements were not met in certain instances.
Inconsistencies existed among the courts of appeals in the use of the case management system. These inconsistencies prevent economies of scale that could be achieved through consistency.
Performance measures certified for the 14 courts of appeals were mostly reliable, but performance reporting was not consistent across the courts due to vague performance measure definitions and different interpretations of those definitions.
The Fifth Court of Appeals had a significantly high turnover rate in the clerk's office, which contributed to its financial and performance measure control weaknesses. For more detailed information, see the individual report section for the Fifth Court of Appeals on page 13. Also see Appendix 5 for the Fifth Court's response beginning on page 66 and our follow-up comment on page 73.
The State Law Library had significant control weaknesses in its fixed assets area. For more detailed information, see the individual report section, agency response, and our follow-up comment for the State Law Library beginning on page 49.
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