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NCJRS Abstract

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NCJ Number: 78460 Add to Shopping cart Find in a Library
Title: Indigent Defense Expenditures of the Circuit Court - Department of Justice Services - Internal Audit Report
Author(s): J A Lansing
Corporate Author: Multnomah Cty Auditor
United States of America
Date Published: 1981
Page Count: 56
Sponsoring Agency: Multnomah Cty Auditor
Portland, OR 97204
National Institute of Justice/
Rockville, MD 20849
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Language: English
Country: United States of America
Annotation: The Multnomah County Circuit Court (Oregon) was examined with respect to the use of funds designated for the defense of indigent persons to determine whether some of these funds were spent inappropriately.
Abstract: 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.
Index Term(s): Audits; Court administrators; Court management; Financial management; Fraud; Oregon; Program abuse
Note: Report no. 1-81.
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http://www.ncjrs.gov/App/publications/abstract.aspx?ID=78460

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