The audit was conducted by the county auditor's office and covered receipts and expenditures from July 1979 through December 1980. Information was gathered by means of interviews and examination of documents related to the new courtroom remodeling project, budgets, financial records, and other materials. The audit revealed that over $35,000 of indigent defense funds were improperly spent by the court for remodeling, painting, and other internal affairs. The circuit court administrator who was in charge of fiscal matters resigned on February 9, 1981, and an interim administrator was designated. The improper expenditures were submitted on a special form intended only for providing legal counsel and other services for indigent persons. This process may have violated budget law, public contract and bidding laws, and other State statutes, as well as generally accepted internal control standards and county policies and procedures. Misrepresentations occurred regarding both the use to which such payments were put and the method in which payments were processed. No personal use of funds was found. The audit also found that some private foundation funds were not deposited according to State law and have not been used for the purposes for which they were requested. Early withdrawal of a time certificate also resulted in a loss of $200 in principal and interest. Findings indicate the need for substantial changes in court administrative fiscal procedures. Recommendations for tightened control and clarification of authority have been submitted to the circuit court judges and the court administrator. Appendixes present study data, charts, responses to the final draft of the report, and related materials.