Regarding the collection of administrative fees and petty-offense forfeiture payments, district courts should improve their compliance with Administrative Office collection guidelines to ensure that collected monies are safeguarded against loss, theft, and misuse. Neither do courts always comply with the Administrative Office accounting guidelines for defendant reimbursements for private counsel. Internal controls must be strengthened to detect and prevent unauthorized and improper disbursements. Although the study found that the courts visited were generally complying with Administrative Office guidelines for receiving, investing, and disbursing funds, two courts were not maintaining proper inventory controls over furniture, furnishings, and equipment. Neither were these two courts always restricting employee access to cash and court documents. The Director of the Administrative Office of the U.S. Courts, in concert with circuit councils, should develop a plan to assist those courts that have not established internal controls that comply with accepted standards. 8 tables and appended comments on the report by study subjects. (Author summary modified)