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Accounting.com.
This Web site provides a resource for both employees and employers, where prospective employees can search for available jobs and post résumés for the employers’ viewing. Links to several accounting sites are also available on this site.
Judicial Budgets and Financial Information.
American Bar Association.
This Web site is a compilation of information, news articles, budget requests, and finalized budgets for the state courts.
State Court Funding Crisis Online Toolkit.
American Bar Association, Judicial Division.
This ABA toolkit is designed to “communicate the urgency of adequate funding of state courts” to legislators and communities.
The Economic Impacts of Delay in Florida Courts Due to Under-Funding of Court System.
(January 2009).
This report was commissioned by the Florida Bar and written by the Washington Economics Group. It analyzes and reports on the economic effects caused by underfunding the state court system. The report points out that the foreclosure crisis in 2008 was a catalyst to the current crisis built underfunding has been an ongoing issue for years. This situation costs the residents of the state billions in added legal costs, decreased business opportunities and declining property value.
Carlson, Alan, et. al.
Adequate, Stable, Equitable and Responsible Trial Court Funding: Reframing the State vs. Local Debate.
(September 2008).
This is a case study examining how three states funded their trial courts and how this impacted four key dimensions of funding: the adequacy and stability of funding, the equity of funding across trial courts in a state, and accountability for the fiscal management of trial courts.
Rottman, David B. et al.
"Table 16: Preparation and Submission of the Judicial Branch Budget for State Funding."
(August 2006).
Table 16 from State Court Organization 2004 indicates who prepares and who reviews the state budget and where the budget is submitted.
Hall, Daniel, Robert Tobin, and Kenneth Pankey.
Balancing Judicial Independence and Fiscal Accountability in Times of Economic Crisis.
Judges` Journal, Volume 43, Number 3, (Summer 2004).
This article about state court efforts to balance principles of independence and accountability in the midst of a state fiscal crisis with its attendant budget cutbacks was originally published in the Summer 2004 issue of Judges' Journal on pages 5-9.
"First Nationwide Financial System Nears Completion."
(July 2004).
The Financial Accounting System for Tomorrow or "FAS4T" is shorthand for a Windows-based financial management system that is transforming accounting in the federal courts. Over the years, the courts of appeals and district courts have independently developed various manual and automated accounting systems. FAS4T interfaces with the systems already in place, such as the Jury Management System and the Integrated Library System, and links these systems to the Central Accounting System maintained by the Administrative Office.
"Resources, Budget and Finance."
Core Competency Curriculum Guidelines, Williamsburg, VA: National Association for Court Management (2003).
This Web site discusses the complications of budget planning, including effective resource allocation. 
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Journal of Government Financial Management.
Formerly the Government Accountants Journal.
The Journal of Government Financial Management provides valuable, in-depth information to decision makers at all levels of government. The Journal is published quarterly by the Association of Government Accountants (AGA) and is distributed to government financial managers and countless libraries across the nation and abroad.
Association of Government Accountants (AGA).
www.agacgfm.org.
AGA is an educational organization dedicated to the enhancement of public financial management.
Financial Accounting Standards Board (FASB).
www.fasb.org.
The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. See Statements of Financial Accounting Standards (SFAS), Statements of Financial Accounting Concepts, and FASB Interpretations at this site.
Government Accounting Standards Board (GASB).
www.gasb.org/.
This web site is designed to provide information that will “establish and improve standards of state and local governmental accounting and financial reporting.”
Government Finance Officers Association (GFOA).
www.gfoa.org/.
GFOA is the professional association of state/provincial and local finance officers in the United States and Canada and has served the public finance profession since 1906. GFOA is dedicated to the sound management of government financial resources.
Judiciary Procurement Program Procedures (JP3).
Federal Court Procurement Site, Administrative Office of the U.S. Courts.
The JP3 is an operations manual containing a fully integrated set of specific and detailed procedures to be used as a reference document by judiciary procurement personnel.
Accounting Principles.
Trial Court Financial Policies and Procedures Number 5.01, San Francisco: Administrative Office of the California Courts (2006).
This policy provides uniform guidelines and accounting principles for the California trial courts to follow when gathering, summarizing, and reporting accounting information associated with the fiscal operations of the court.
Accounting and Policy Procedures.
Salt Lake City, UT: Utah State Courts (2004).
This manual documents the financial and accounting policies of the Utah State Courts, including all subdivisions, to outline the procedures to be followed to comply with these policies and to consolidate related charts and tables.
Fund Accounting.
Trial Court Financial Policies and Procedures Number 3.01, San Francisco: Administrative Office of the California Courts (2002).
This document is intended to create standards for the trial court to follow with regards to the use of public resources for court operations.
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Griffin, Patrick.
Following the Money: Funding of Juvenile Justice Services in Pennsylvania.
Pittsburgh, PA: National Center for Juvenile Justice (2003).
This short article describes the ways local delinquencies are funded in Pennsylvania and then explores how one particular county has made use of that system to improve its delinquency responses.
Barrett, Katherine, and Richard Greene.
"Performance Phobia."
Governing: 52 (May 1999).
This article briefly examines the advantages and theoretical disadvantages of implementing a performance-based budgeting system.
Anabasis-Straub.
The Essentials of Trial Court Performance: A Handbook for California Courts.
Administrative Office of the California Courts (1998).
Four trial courts in California served as pilot sites for a project that streamlined the 68 Trial Court Performance Standards into 14 performance standards that small courts can feasibly track and measure. These performance measures include “Adequacy of Statistical Reporting Categories for Resource Allocation.” The appendices are not available online.
Behn, Robert D.
"Cutback Management: Six Basic Tasks."
Governing: 68 (March 1996).
This article outlines six basic tasks that public managers face as they attempt to make their agency smaller while meeting the public’s demand for services. The six tasks involve deciding what parts of the budget to cut, maintaining morale, recruiting and retaining high quality employees, rallying the support of key stakeholders, creating opportunities for innovation, and avoiding disasters.
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2008 Colorado Judicial Branch.
Judicial Branch Budget Request Fiscal Year 2008 at www.courts.state.co.us.
This link is to the Table of Contents for the Judicial Budget Request, Fiscal Year 2008.
Funding - Preparing Your Budget.
Court Challenges Program of Canada.
This Web site has information about preparing a budget to secure program funding.
Budget Preparation and Enactment.
County and Municipal Government in North Carolina, A. John Vogt and William C. Rivenbark, Chapel Hill School of Government (2007).
This document has a detailed, itemized list of what one should note when preparing a budget.
Justice in Jeopardy: The Court Funding Crisis in Washington State.
Olympia, WA: Washington Courts. Board for Judicial Administration, Court Funding Task Force. (2004).
This report addresses the issues of inadequate judicial funding and its impacts on the administration of justice in Washington. The report concludes with possible funding alternatives, including fines, fees, and tax revenues, to enhance judicial budgets.
Financial Planning & Control Manual.
New York State Unified Court System, Division of Financial Management, Budget and Fiscal Operations. (October 2003).
This Web site provides information regarding New York State’s financial cycle, budget preparation procedures and systems, accounting policies and procedures, and purchasing and contract procedures.
Campbell, Ralph, Jr.
Fiscal Control Audit Report of Union County Clerk of Superior Court.
State of North Carolina (2003).
This is the audit report for Union County, North Carolina. The pdf is divided into six sections: transmittal, table of contents, background, objective and methodology, distribution, and ordering information.
Barlow, Jeffrey.
"Funding Court Technology Initiatives."
CTC 8 (2003).
This article discusses how to strategically budget for new technology and/or improve existing technology. The author includes grant information in the article.
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Barrett, Katherine, and Richard Greene.
"Bad-News Budgeting."
Governing: 8 (November 2001).
States and localities tend to cut parts of the budget (like training and technology) that will leave agencies less able to provide services effectively and efficiently in the long term.
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Lande, John.
"How Much Justice Can We Afford? Defining the Courts` Role and Deciding the Appropriate Number of Trials, Settlement Signals, and Other Elements Needed to Administer Justice."
Journal of Dispute Resolution 2006, no. 1: 213 (Spring 2006).
(KF9084 .A15 M5 2006)
"The Cost of Justice: Funding State Courts."
Panel Discussion, Judicature 88, no. 4: 158 (January 2005).
This article talks about how budget cuts can affect court functioning. Overall, the article looks at ways in which state courts can save money by implementing certain strategies.(KF200 .J8 V.88 2004-2005)
Marquardt, The Hon. Christel E.
"Changing the Judicial Budget Process in Kansas."
The Judges` Journal 43, no. 3: 27 (Summer 2004).
Written by a judge on the Kansas Court of Appeals, this article examines that changes that Kansas courts made to mitigate the state budget deficit and its impact on the state’s quality of justice.(KF200 .A456 V.43 2004)
Reinkensmeyer, Marcus W.
"Court Budget Strategies: Stewardship, Accountability and Partnership in Maricopa County."
The Judges` Journal 43, no. 3: 38 (Summer 2004).
The quality of justice can be negatively impacted by restrictive judicial budgets. Faced with a rapidly growing population and increased demand of judicial services, the courts of Maricopa County (AZ) were stretched to their limits. In 2002, Arizona Supreme Court Justice Charles E. Jones declared a state of fiscal emergency for the state courts and required that judges examine their courts’ expenditures, receipts, and streams of revenue. The state supreme court conducted a Mandates Study of the superior and justice courts and the adult and juvenile probation departments detailing expenditures.(KF200 .A456 V.43 2004)
Van Dyke, Rhonda.
"Cutting Costs through Collaboration and Competition."
The Judges` Journal 43, no. 3: 41 (Summer 2004).
Two methods for cutting operational costs are through collaboration and competition. According to the author, collaboration is when “one or more government agencies and/or private sector companies [are] combining efforts in an attempt to cut ongoing operational costs by sharing or coordinating services.” Some examples of collaboration used by the author include coordinating armored guard services, passing along service fees for credit/debit cards and bank services, and UPS or Federal Express deliveries. Van Dyke explains that competition “involves obtaining estimates from properly qualified vendors or contractors and comparing them to determine the lowest possible cost for the needed goods or services.”(KF200 .A456 V.43 2004)
Nadeau, Justice Joseph P.
"Ensuring Adequate Long-Term Funding for Courts: Recommendations from the ABA Commission on State Court Funding."
The Judges` Journal 43, no. 3: 15 (Summer 2004).
Written by the chair of the ABA Commission on State Court Funding, this article lists the recommendations from the commission in such areas as the appropriations process, the internal judicial budgeting process, and building relationships.(KF200 .A456 V.43 2004)
Corrigan, Maura D.
"Finding Revenue in Hard Times: The Michigan Judiciary`s Approach."
The Judges` Journal 43, no. 3: 24 (Summer 2004).
Faced with a decreasing budget for FY 2004, the Michigan Judiciary responded by creating several categories of “restricted funds”, increase revenue by supporting legislation increasing fines and filing fees, and reformed “assessing, collecting, and allocating assessments, costs, and fees at local trial courts.” Nineteen bills were passed to implement these judicial reforms.(KF200 .A456 V.43 2004)
Hudzik, John K.
"Judicial Independence, Funding the Courts, and Interbranch Relations."
The Judges` Journal 43, no. 3: 1 (Summer 2004).
This article looks at the challenges and responsibilities of funding the nation’s courts. The three major themes concerning this issue are interbranch relationships and judicial independence, responses to budget reductions and conditions and behaviors for favorable budget treatment.(KF200 .A456 V.43 2004)
Hudzik, John K. and Alan Carlson.
"State Funding of Trial Courts: What We Know Now."
The Judges` Journal 43, no. 3: 11 (Summer 2004).
This article looks at the transition of trial court funding from the local to state levels. It addresses both sides of the argument by dividing the article into a section for proponents of the change and a section for opponents of the transition.(KF200 .A456 V.43 2004)
Hall, Daniel J. et al.
"Balancing Judicial Independence and Fiscal Accountability in Times of Economic Crisis."
The Judges` Journal 43, no. 3: 5 (Spring 2004).
The slowdown in the economy in the early twenty-first century is attributed to the tightening of judicial budgets during that same period. Courts which relied on state income and sales taxes fared worse than those relying on local taxes. The authors provide examples of the impacts of the budget problems for the following states: Alabama, California, New Hampshire, Oregon, Minnesota, and New York.(KF200 .A456 V.43 2004)
Douglas, James W. and Roger E. Hartley.
"The Politics of Court Budgeting in the States: Is Judicial Independence Threatened by the Budgetary Process?."
Public Administrative Review 63, no. 4: 441 (July 2003).
This article examines how the budgeting power of the executive and legislative branches of government can threaten judicial independence. Using surveys of state court administrators, executive budget officers and legislative budget officers, this article looks to see if budgetary politics do in fact threaten judicial independence.(JK1351 .A1 P97 V.63 2003)
Hudzik, John K.
Managing and Budgeting for Performance in Courts: Presentation Materials in Three Parts.
(2003).
This resource is a collection of papers and presentation material. There are three main sections: Budgeting for Performance in a Challenging Environment and Under New Rules - Trends and Implications for Court Managers; Effective Fiscal Management and Budgeting in the Nation’s Courts; Tools for Managing Courts and the Resources of Courts. (KF8732.5 .H835)
Stumbf, Felix F.
Inherent Powers of the Courts: Sword and Shield of the Judiciary.
Reno, NV: National Judicial College (1994).
This book talks about the inherent powers courts possess. The work focuses on four overlapping areas covering the separation of powers, court governance, implementation of the adjudicative function and logistical support. (KF8732 .S79 1994)
DeBenedictis, Don J.
"Unpaid Leave for Judges: More States Search for Solution to Court Budget Crises."
ABA Journal 78: 17 (April 1992).
Faced with dwindling state budgets, several states requested that judges voluntarily take some unpaid time off. The article cites examples from California, Maryland, Rhode Island, and Maine.(KF200 .A45 V.78 1992)
Lawson, Harry O. and Gerald Kuban.
Planning for State-Funded Courts in New Jersey.
Washington, DC: American University (1992).
(KFN2310.5 .F5 Z39)
DeBenedictis, Don J.
"Budget Ax Hits Justice: Some Courts Sue for Money, While Workers and Jurors Sacrifice."
ABA Journal 77: 16 (May 1991).
Impacted by limited state budgets, the judicial branches of many states faced personnel cutbacks and other cost-saving efforts. This article cites examples of cost-saving measures from Vermont, Virginia, Los Angeles County, Philadelphia, New York, Connecticut, and Colorado.(KF200 .A45 V.77 1991)
Hudzik, John K.
A Statistical Series on Court Finance and Personnel: Views About Utility and Feasibility: A Report of Findings from Two Surveys.
Arlington, VA: National Center for State Courts, Washington Project Office (1989).
This is a statistical compilation of court financing and personnel done on a state by state basis. The data also includes court size and type as well as other information relating to courts. (KF8732.5 .H837)
The Multi-Year Program and Financial Plan (1988-1995), Judiciary Budget (1989-1991), and Variance Report (1987-1989).
Honolulu, HI: Judiciary Department of Hawaii (1988).
This financial plan is for Hawaii’s courts. It was presented to the Fifteenth State Legislature of Hawaii, Regular Session of 1989. The plan includes objectives of judicial programs, the fiscal needs of these programs, recommended judicial expenditures, and an evaluation of the program performance of the last completed fiscal year. (KFH510.5 .A3 A835 1988)
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Hudzik, John K.
Managerial Budgeting in the Courts [video recording].
Williamsburg, VA: National Center for State Courts, Institute for Court Management (1992).
This is an educational video program which highlights budget planning, budget presentation and the management of resources for improved court efficiency and effectiveness. It is designed to help judges and administrators deal with budget issues. (KF8732.5 M34)
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