Administrative Office of the Courts - Oklahoma State Auditor and Inspector

OPERATIONAL AUDIT

Administrative Office of the Courts

For the period April 1, 2011 through June 30, 2016

Oklahoma State Auditor & Inspector

Gary A. Jones, CPA, CFE

Audit Report of the Administrative Office of the Courts

For the Period April 1, 2011 through June 30, 2016

This publication, issued by the Oklahoma State Auditor and Inspector's Office as authorized by 74 O.S. ? 212, has not been printed, but is available on the agency's website (sai.) and in the Oklahoma Department of Libraries Publications Clearinghouse Digital Prairie Collection ( collection/audits), pursuant to 65 O.S. ? 3-114.

November 19, 2017

TO THE ADMINISTRATIVE OFFICE OF THE COURTS This is the audit report of the Administrative Office of the Courts for the period April 1, 2011 through June 30, 2016. The goal of the State Auditor and Inspector is to promote accountability and fiscal integrity in state and local government. Maintaining our independence as we provide this service to the taxpayers of Oklahoma is of utmost importance. We wish to take this opportunity to express our appreciation for the assistance and cooperation extended to our office during our engagement. This report is a public document pursuant to the Oklahoma Open Records Act (51 O.S. ? 24A.1 et seq.), and shall be open to any person for inspection and copying. Sincerely,

GARY A. JONES, CPA, CFE OKLAHOMA STATE AUDITOR & INSPECTOR

Background

Administrative Office of the Courts Operational Audit

Administrative services for the Supreme Court and the District Courts are provided by the Administrative Office of the Courts (AOC). The Supreme Court is composed of nine justices appointed by the governor and operates under 20 O.S. ? 1 through 24. There are 77 District Courts with multiple judges governed by 20 O.S. ? 91.1 through 127.

As of August 2017, the Supreme Court Justices are:

Douglas Combs ............................................................................... Chief Justice Noma Gurich .......................................................................... Vice-Chief Justice Yvonne Kauger...........................................................................................Justice Joseph Watt.................................................................................................Justice James Winchester.......................................................................................Justice James Edmondson .....................................................................................Justice Tom Colbert ................................................................................................Justice John Reif ......................................................................................................Justice Patrick Wyrick............................................................................................Justice

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Administrative Office of the Courts Operational Audit

The tables below summarize the Supreme Court and District Court's sources and uses of funds for state fiscal years 2015 and 2016 (July 1, 2014 through June 30, 2016).

Supreme Court: Sources and Uses of Funds for FY 2015 and FY 2016

Sources: Court Fee for Data Processing Licenses, Permits, Fees Income from Money and Property Local Court Funds Grants, Refunds, Reimbursements Sale of Service Transfers In

Total Sources

2015

$

15,513,897

38,711

3,440

50,846,950

390,819

233,618

18,551,099

$

85,578,534

2016

$

14,788,482

38,955

2,075

50,854,693

508,264

209,523

6,458,947

$

72,830,939

Uses:

Appropriated Transfers Out

$

59,460,000

$

49,895,000

Personnel Services

20,593,468

20,391,733

Professional Services

1,248,742

719,518

Travel

295,339

228,104

Administrative Expenses

4,722,101

4,495,475

Property, Furniture, Equipment

6,411,912

6,445,078

Assistance, Payments to Local Govn'ts

638,030

616,749

Transfers and Other Disbursements

-

370

Total Uses

$

93,369,592

$

82,792,027

Source: Oklahoma PeopleSoft accounting system (unaudited, for informational purposes only)

District Court: Sources and Uses of Funds for FY 2015 and FY 2016

Sources: Appropriations Licenses, Permits, Fees

Total Sources

2015

$ 56,796,305 988,862

$ 57,785,167

2016

$

62,309,564

968,729

$

63,278,293

Uses: Personnel Services Professional Services Travel Administrative Expenses

Total Uses

$ 62,426,895

$

62,464,270

8,450

19,765

326,573

299,124

102,340

98,974

$ 62,864,258

$

62,882,133

Source: Oklahoma PeopleSoft accounting system (unaudited, for informational purposes only)

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