skip navigation


Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.


NCJ Number: 78534 Add to Shopping cart Find in a Library
Title: Fiscal Administration in State-funded Courts
Author(s): H O Lawson; B J Gletne
Corporate Author: National Ctr for State Courts
United States of America
Date Published: 1981
Page Count: 162
Sponsoring Agency: National Ctr for State Courts
Williamsburg, VA 23185
National Ctr for State Courts
Williamsburg, VA 23185-4147
US Dept of Justice
Washington, DC 20531
Grant Number: 79-DF-AX-0085
Sale Source: National Ctr for State Courts
Publications Dept
300 Newport Avenue
Williamsburg, VA 23185
United States of America
Language: English
Country: United States of America
Annotation: This monograph applies the major facets of public financial management to State-funded judicial systems and covers accounting systems, fiscal rules, purchasing, property management, auditing, staff requirements, and automation.
Abstract: Three primary information sources were used: (1) an extensive questionnaire mailed to 22 State-funded court systems, (2) field visits to 6 States (Colorado, Connecticut, New York, North Carolina, Rhode Island, and South Dakota), and (3) files from a previous monograph and a 1979 State-funding study. Findings show that the scope and complexity of financial management within a State-funded judicial system depend primarily on the extent and content of State funding, the size of the judicial system, and the extent to which executive branch fiscal procedures are followed or used. The data reveal that seven States fund all trial court expenses, including court facilities. In most instances, those jurisdictions where the scope of State funding is relatively narrow need less complicated accounting systems and fewer rules and formalized procedures. The book examines general accounting principles, court system funds, financial reports, and a composite accounting system. It also discusses fiscal rules and procedures for general fund accounting, property management, and jury and witness fees. In addition, public purchasing policies, judicial system purchasing, and systems of property management are discussed. An examination of automation in fiscal administration describes a national model of a State judicial information system and examples of automation information systems operating in the States of Missouri, Alabama, and Colorado. Other chapters focus on fiscal staff functions, size, and organization; interstaff relationships; required skills for fiscal management positions; and preaudits, internal audits, and postaudits. Tables, charts, footnotes, an annotated bibliography listing 44 references, job descriptions for fiscal and related positions, and an explanation of the automated operational systems of Alabama are provided. (Author abstract modified)
Index Term(s): Accounting methods; Audits; Court information systems; Financial management; Financial reports; Internal accounting controls; Operating costs; Public administration; Separation of powers; State government
To cite this abstract, use the following link:

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.