Class Resources


Managing Court Financial Resources
 

“The allocation, acquisition, and management of the court’s budget impact every court operation and, arguably, determine how well and even whether, courts achieve their mission.” – NACM Core Competency Curriculum Guidelines
 
Unit 1: Introduction and Top Core Resources
Unit 2: Financial Foundations
Unit 3: Financial Reporting
Unit 4: Financial Planning
Unit 5: Budget Preparation
Unit 6: Budget Internal Review
Unit 7: Budget Presentation to the Funding Authority
Unit 8: Inside the Mind of the Funding Authority
Unit 9: Budget Execution and Monitoring
 

Unit 1 – Introduction and Top Core Resources

“In defense, the judicial branch could view its responsibility to guarantee due process as the authority to define necessary funding for that end.” –John K. Hudzik

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Unit 2 – Financial Foundations

“Adequate funding is critical to preserving an independent judiciary.  To gain the necessary resources, the judiciary must rely on leadership, good stewardship, and accountable court performance.” Editorial, Judicature, Volume 88, Number 4 (2005).

  • Accounting and Policy Procedures.  Utah State Courts, 2006. 
  • Accounting Principles.  Trial Court Financial Policies and Procedures. San Francisco, CA: Administrative Office of the Courts, 2006. 
  • Accounting System Rules for Circuit Courts.  Cheyenne, WY: Wyoming Supreme Court, 2006. 
  • Aikman, Alexander B.  Art and Practice of Court Administration.  Boca Raton: Auerbach Publications, 2007. (Available in the NCSC Library.)
     
  • Association of Government Accountants (AGA).              
  • Buenger, Michael L. “Of Money and Judicial Independence: Can Inherent Powers Protect State Courts in Tough Fiscal Times?” The Kentucky Law Journal 92.4 (Summer 2004): 979. (Available in the NCSC Library.)
     
  • Cicconetti, Michael A. et al. “Is Judicial Independence a Casualty in State and Local Budget Battles?” Court Review 41, no. 3/4 (Fall/Winter 2005): 10.
     
  • Conference of State Court Administrators. Position Paper on State Judicial Branch Budgets in Times of Fiscal Crisis. Arlington, Va.: National Center for State Courts, Government Relations Office, 2003.                                         
  • “The Cost of Justice: Funding State Courts.” Panel discussion. Judicature 88, no. 4 (January-February 2005): 158. (Available in the NCSC Library.)
     
  • Financial Accounting Standards Board (FASB). 
  • Garcia, Patricia A. Funding the Justice System: How Are the Courts Funded? Chicago: ABA, Office of Justice Initiatives, 1998. (Available in the NCSC Library.)
     
  • Generally Accepted Accounting Principles (GAAP).
  • George, James P. “Jurisdictional Implications in the Reduced Funding of Lower Federal Courts.” The Review of Litigation 25, no. 1 (Winter 2006): 1. (Available in the NCSC Library.)
     
  • George, Ronald M. “Working on the Components of Judicial Independence.” Court Review 41, no. 4 (Fall/Winter 2005). (Available in the NCSC Library.)
     
  • Government Accountability Office (GAO). 
  • Governmental Accounting Standards Board (GASB), 
  • Government Finance Officers Association (GFOA).                                              
  • Hansen, Christine M. and Marcia Caballin. State Appropriations Limit Allocations Process and Template. San Francisco, Calif.: Judicial Council of California, Administrative Office of the Courts, 2005. (Available in the NCSC Library.)
     
  • Hudson, David L., Jr.  “Cutting Costs…and Courts.” ABA Journal (April 2003): 16. (Available in the NCSC Library.)
     
  • Hudzik, John K. Managerial Budgeting in the Courts [video recording]. Williamsburg, Va.: National Center for State Courts, Institute for Court Management, 1992. (Available in the NCSC Library.)
     
  • Hurley, Greg. The Use of Inherent Powers to Obtain Court Funding. Williamsburg, VA: Institute for Court Management, National Center for State Courts, 2010.
  • Managing and Budgeting for Performance in Courts: Presentation Materials in Three Parts. Michigan State University, 2003. (Available in the NCSC Library.)
     
  • ———. The Effects of State Financing: Summary Findings from the Four-State Study. Williamsburg, Va.: National Center for State Courts, 1990.          
  • ———. 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.                                                 
  • Hudzik, John K. and Alan Carlson.  “State Funding of Trial Courts: What We Know Now.” Judges’ Journal 43, no.3 (Summer 2004): 11.
     
  • Hudzik, John K. “Judicial Independence, Funding the Courts, and Interbranch Relations.” Judges’ Journal 43, no.3 (Summer 2004): 1.
     
  • National Association for Court Management.  Trial Court Financial Management Guide.  Arlington, VA: National Center for State Courts, 1992. (Available in the NCSC Library.)
     
  • National Association of State Procurement Officials (NASPO).
  • Roadmap to Funding the Justice System: How are the Courts Funded?  Chicago, IL: American Bar Association, Coalition for Justice, 2005. 
  • Stumbf, Felix F. Inherent Powers of the Courts: Sword and Shield of the Judiciary. Reno, Nev.: National Judicial College, 2008. (Available in the NCSC Library.)
     
  • Suggested Accounting Procedures for Utah Justice Courts.  Salt Lake City, UT: Administrative Office of the Courts, 2008. 
  • Suskin, Lee. State Court Systems That Have Implemented a Furlough Program. Williamsburg, VA: National Center for State Courts, 2010.

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Unit 3 – Financial Reporting

“Without going into the technical details of financial statements, it is important to remember that financial statements and reports showing the current condition of budgetary and propriety accounts should be prepared periodically to control financial operations.” – Harry O. Lawson

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Unit 4 – Financial Planning

 

“A judiciary with a demonstrated track record of good governance and accountability, including wise use of public tax dollars, is more likely to avoid unreasonable budget cuts and micromanagement by the other branches that undermine the system’s ability to carry out its mission during difficult fiscal times.” – Marcus W. Reinkensmeyer

  • Baar, Carl. Financing the Third Branch in Lean Times: Placing the Present Fiscal Crisis in Perspective. Williamsburg, VA: National Center for State Courts, National Association for Court Management, Bureau of Justice Assistance, Criminal Courts Technical Assistance Project, 2010.
  • Borja, Bud. How to Get eCourt Project Funding in Tough Times. Williamsburg, VA: National Center for State Courts, CTC presentation, 2009.
  • Buenger, Michael.  “State Courts and State Legislatures: A Funding Crisis Renewed.” Future Trends in State Courts 2008. 
  • Burke, Kevin.  “Editorial: An Impending Crisis in State Court Funding.” 92 Judicature 2 (2008).
  • Butts, Jeffrey A. Resolution, Reinvestment, and Realignment: Three Strategies for Changing Juvenile Justice. New York, NY: John Jay College of Criminal Justice, 2011.
  • Chabotar, Kent John. Analyzing Costs in the Courts. Washington, D.C.: U.S. Department of Justice, National Institute of Justice, Office of Communication and Research Utilization, 1987.
     
  • “The Cost of Justice: Funding State Courts.” Panel discussion. Judicature 88, no. 4 (January-February 2005): 158.
     
  • 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 (July 2003): 441.
     
  • Douglas, John W. “Impact of Budget Shortfalls on Labor Relations.” Future Trends in State Courts 2009. Williamsburg, VA: National Center for State Courts, 2009.
  • Durham, Christine M., Hon. and Daniel J. Becker.  “Reaping Benefits and Paying the Price for Good Business Decisions: Utah’s Reengineering Experience.”  Future Trends in State Courts 2010. Williamsburg, Va.: National Center for State Courts, Knowledge and Information Services, 2010.
  • Financial Planning and Control Manual.  New York State Unified Court System, Division of Financial Management, Budget and Fiscal Operations, October 2003. 
  • Gilats, Resa M. A Think Piece on Private Funding for Judicial Branch Education: Guidance for State Courts. Division of Planning and Analysis, Office of the State Court Administrator, Colorado Judicial Branch, 2002.
     
  • Griffin, Patrick. Following the Money: Funding of Juvenile Justice Services in Pennsylvania. Pittsburgh, Pa.: National Center for Juvenile Justice, 2003.
     
  • Haines, Martin L. “How Much do the Courts Need?” New Jersey Law Journal 149, no. 7 (August 18, 1997): 27.
     
  • ———. “How Much Does It Cost to Run the Courts?” New Jersey Law Journal 141, no. 12 (September 18, 1995): 25.
     
  • Hall, Daniel J. How State Courts Are Weathering the Economic Storm. Future Trends in State Courts 2009. Williamsburg, VA: National Center for State Courts, 2009.
  • Harrison, Blake. Funding Justice Information Sharing. Denver, Colo.: National Conference of State Legislatures, 2005.
     
  • Hartley, Roger E. and James W. Douglas. “Budgeting for State Courts: The Perceptions of Key Officials Regarding the Determinants of Budget Success.” Justice System Journal 24, no. 3 (2003): 251.
     
  • Kauder, Neal B. and Patrick K. Davis.  “State Budgets.” Future Trends in State Courts 2008.
  • Lawson, Harry O. and Gerald Kuban.  Planning for State-Funded Courts in New Jersey.  Washington, D.C.: American University, 1992.
     
  • Listing of Current State Court Cost Saving Measures. Williamsburg, VA: National Center for State Courts, 2010.
  • Lochner, Todd. “Court Budgets and the Mootness Doctrine.”  Justice System Journal 26 no.2 (Spring 2005): 225.                                                                      
  • Marquardt, The Hon. Christel E. “Changing the Judicial Budget Process in Kansas.” Judges’ Journal 43, no. 3 (Summer 2004): 27.
     
  • Measuring State Fiscal Capacity: Alternative Methods and Their Uses. Washington, D.C.: The Advisory Commission on Intergovernmental Relations, 1996.
     
  • Moss, Hon. Robert. Remaining Innovative in Tough Economic Times. Williamsburg, VA: National Center for State Courts, CTC presentation, 2009.
  • The Multi-Year Program and Financial Plan (1988-1995), Judiciary Budget (1989-1991), and Variance Report (1987-1989). Honolulu, Hawaii: Judiciary Department of Hawaii, 1988.
     
  • Nadeau, Justice Joseph P.  “Ensuring Adequate Long-Term Funding for Courts: Recommendations from the ABA Commission on State Court Funding.” Judges’ Journal 43, no. 3 (Summer 2004): 15.
     
  • Rager, Rick S. Courts and the Public Interest: A Call for Sustainable Resources. Phase III paper, Court Executive Development Program. Williamsburg, Va.: National Center for State Courts, Institute for Court Management, 2002.                       
  • Scott-Hayward, Christine. The Fiscal Crisis in Corrections: Rethinking Policies and Practices. Vera Institute of Justice, 2009. .
  • State Funding of the Circuit Courts and the 1999 Circuit Courts Action Plan.  Annapolis, Md., Office of Policy Analysis, 2001.
     
  • Suskin, Lee. State Court Budgets. Williamsburg, VA: National Center for State Courts, 2009.
  • Tobin, Robert.  “Managing Budget Cutbacks.”  Court Manager 10, no. 1 (1995): 15.
     
  • What Percentage of Your State’s Budget Goes to Fund the Supreme Court/Court of Highest Jurisdiction? Williamsburg, VA: National Center for State Courts, 2009.
  • Weathering the Economic Storm – The Challenges of Delivering Court Services. Williamsburg, VA: National Center for State Courts, 2009.
  • Wolfson, Barbara, ed. Justice Denied: Underfunding of the Courts: Report of a Roundtable Discussion. Washington DC: Roscoe Pound Foundation, 1994. 
     
  • Wolfson, Barbara, ed. Preserving the Independence of the Judiciary: The Dual Challenge of Democracy and the Budget Crisis: Report of the 1993 Forum for State Court Judges. Washington, DC: Roscoe Pound Foundation, 1994
     

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Unit 5 – Budget Preparation

 

 

“Funding for courts is not an entitlement; it is an extremely competitive process. The budgeting process is a year round process and needs to be recognized as such. Begin planning now for next year’s general revenue and grant opportunities.”  -  Jeffrey Barlow, CTC8

 

 

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Unit 6 – Budget Internal Review

“The internal control courts exercise over these funds represents a major court responsibility to the public.” – Robert Tobin

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Unit 7 – Budget Presentation to the Funding Authority

“We learned that we needed to find a way to make mundane expenses appear sexy.” – John Greacen

  • “Bill Calls for Increased State Role in Trial Court Funding.”  10 Indiana Court Times 3 (Fall 2001): 1.                                                                                      
  • Cowan, Gregory J. “Courts Prepare for Revision 7 Transition.” Full Court Press 8 (2001): 1. 
  • Douglas, James W. and Roger E. Hartley.  “Making the Case for Court Funding: The Important Role of Lobbying.” Judges’ Journal 43, no.3 (Summer 2004): 35. (Available in the NCSC Library.)
     
  • ———. “State Court Strategies and Politics during the Appropriations Process.” Public Budgeting and Finance 21, no. 1 (2001): 35. (Available in the NCSC Library.)       
     
  • Drug Court Funding Models.  Washington, D.C.: Bureau of Justice Statistics and National Center for State Courts, 2006.                                                       
  • “Ensuring Adequate Funding for the Courts.” Judicature 88, no. 4 (January-February 2005): 152. (Available in NCSC Library.)
     
  • FY 2009-2010 Budget Briefing: Staff Presentation to the Joint Budget Committee: Judicial Department.  Denver, CO:  Colorado General Assembly, 2008.
  • FY 2009 Judicial Branch Budget Request: Presentation to Justice System Appropriations Subcommittee.  Iowa State Court Administrator, January 24, 2008. 
  • Greacan, John M. “Working with the Legislature During the Court Appropriations Process.” Judges’ Journal 43, no. 3 (Summer 2004): 30.
     
  • Greenstein, Marla N.  “Can Judges Raise Funds for the Courts?” Judges’ Journal 43, no. 3 (Summer 2004): 46.
     
  • Hartley, Roger E. and James W. Douglas. “Budgeting for State Courts: The Perceptions of Key Officials Regarding the Determinants of Budget Success.” Justice System Journal 24, no. 3 (2003): 251.
     
  • ———. “Making the Case for Court Funding: The Important Role of Lobbying.” Judges’ Journal 43, no. 3 (Summer 2004): 35.
     
  • Hudzik, John K. Managing and Budgeting for Performance in Courts: Presentation Materials in Three Parts. Michigan State University, 2003.
     
  • Hudzik, John K. "Financing and Managing the Finances of the California Court System: Alternative Futures.” Southern California Law Review 66, no. 5 (July 1993): 1813.
     
  • Jones, Dennis B. “Potential Court Responses to Budget Reductions.” Judges’ Journal 43, no. 3 (Summer 2004): 19.
     
  • Judicial Branch: FY 2010 – 2011 Budget Presentation.  New Hampshire Senate Finance Committee, April 24, 2009.                                                         
  • Judiciary of the State of Hawaii Multi-Year Program and Financial Plan: Biennium Budget: and Variance Report: The Judiciary’s Multi-Year Program and Financial Plan (2007-2013); Biennium Budget (2007- 2009); and Variance Report (2005 – 2007) Submitted to the 2007 Legislature.  Honolulu, HI: Hawaii Supreme Court, 2006. 
  • Lippman, Jonathan. “New York’s Efforts to Secure Sufficient Court Resources in Lean Times.” Judges’ Journal 43, no. 3 (Summer 2004): 21.
     
  • Nadeau, Joseph P. “Ensuring Adequate Long-Term Funding for Courts: Recommendations from the ABA Commission on State Court Funding.” Judges’ Journal 43, no. 3 (Summer 2004):
     
  • National Center for State Courts, Office of Government Relations. Issue brief: State Courts and Federal Funding Programs. Arlington, Va.: National Center for State Courts, 1998.
     
  • Rager, Rick S. Courts and the Public Interest: A Call for Sustainable Resources. Phase III paper, Court Executive Development Program. Williamsburg, Va.: National Center for State Courts, Institute for Court Management, 2002.
     
  • State Court Organization, 2004: Table 16 – Preparation and Submission of the Judicial Branch Budget for State Funding.  Washington, D.C.: Bureau of Justice Statistics, 2004. 
  • Three Year Space Plan for the Superior Court (1998-2000): Report and Request for Funding to Maricopa County Government. Phoenix, Ariz.: Superior Court of Arizona, Maricopa County, 1998.
     
  • Ward, Ron. “Court Funding Glad Tidings – and the Long Legislative Road Ahead.” Washington State Bar News 59, no. 6 (June 2005): 13.
     

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Unit 8 – Inside the Mind of the Funding Authority

 

“Budget Authority – The authority granted to an agency in an appropriations bill to enter into commitments that results in immediate or future spending.” – Robert Tobin

  • American Bar Association, Special Committee on Funding the Justice System. Funding the Justice System: A Call to Action. Chicago: American Bar Association, 1992.
     
  • Bowker, Gary M.  Jail Resources Issues: What Every Funding Authority Needs to Know.
     
  • Washington, D.C.: U.S. Department of Justice, National Institute of Corrections, 2002. 
  • "Budget Shifts Judicial Power: Chief Justice Loses Control of Money." The Boston Globe, June 27, 2005. 
  • Buenger, Michael.  “State Courts and State Legislatures: A Funding Crisis Renewed.” Future Trends in State Courts, 2008.                                                 
  • Byrnes, Susan M. State Funding of Trial Courts: Minnesota’s Transition Experience.  Phase III paper, Court Executive Development Program. Williamsburg, VA.: National Center for State Courts, Institute for Court Management, 2004.
     
  • Cicconetti, Michael A., Michael L. Buenger, Lawrence G. Myers, and Robert Wessels. “Is Judicial Independence a Casualty in State and Local Budget Battles?” (Panel discussion) Court Review 41, no.3/4 (Fall/Winter 2005): 10.
     
  • Corrigan, Maura D.  “Finding Revenue in Hard Times: The Michigan Judiciary’s Approach.” Judges’ Journal 43, no. 3 (Summer 2004): 24.
     
  • Funding our Courts: Finding a Balance.  Washington Courts. 
  • Gilats, Resa M. A Think Piece on Private Funding for Judicial Branch Education: Guidance for State Courts.  Denver, CO.: Division of Planning and Analysis, Office of the State Court Administrator, Colorado Judicial Branch, 2002.
     
  • Hansen, Christine M. and Marcia Caballin. State Appropriations Limit Allocations Process and Template. San Francisco, Calif.: Judicial Council of California, Administrative Office of the Courts, 2005.
     
  • Nevada Judicial Branch Funding: Resources and Operations During Fiscal Year 2003: A Report of the Supreme Court of Nevada Funding Commission. Carson City, Nev.: Supreme Court of Nevada, Administrative Office of the Courts, 2005.                       
  • Proper Funding of the State Courts System is Crucial to Rule of Law, Taxpayer Confidence, and a Healthy Economy: Inadequate Funding May Result in Justice Delayed, Justice Denied.  Tallahassee, FL.: Florida TaxWatch, 2004.
     
  • Samuels, Nick. “Downturn Dilemma: Decision Making During Tough Fiscal Times. “ Public Manager (Fall 2002): 27.
     
  • State Court Organization 2004: Table 17 – Trial Court Expenditures and Funding Sources for Selected Expenditure Items.  Washington, D.: Bureau of Justice Statistics, 2004. 
  • State Funding for Texas’ Appellate Courts: A Report of the Committee on the Equalization of Appellate Court Funding Submitted to the Texas Judicial Council.  Austin, TX: Texas Judicial Council, 2002.
     
  • State and Local Funding for the Illinois Courts.  Illinois Courts, 2009. 
  • State Trial Court Funding. Analysis of the 2004-05 Budget Bill, Feb. 2004. Sacramento, California. 
  • Tobin, Robert W. Funding the State Courts: Issues and Approaches. Williamsburg, VA: National Center for State Courts, 1996.                                                       
  • Tobin, Robert W., and Brian Lynch. Profiles of State-Funded Court Systems. Arlington, VA: National Center for State Courts, Washington Project Office, 1989. 
     
  • Weinstein, Roy and Stevan Porter. Economic Impact on the County of Los Angeles and the State of California of Funding Cutbacks Affecting the Los Angeles Superior Court. (Available in the NCSC Library) 


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Unit 9 – Budget Execution and Monitoring

 

“Budgeting is a form of estimating and is, therefore, rarely precise.  Constant oversight is required to ensure that actual expenditures and revenues generally conform to the appropriations and revenues approved in the budget.” – Robert Tobin

  • Budget and Finance.  Montana Courts.
  • Cicconetti, Michael A. et al. “Is Judicial Independence a Casualty in State and Local Budget Battles?” Court Review 41, no. 3/4 (Fall/Winter 2005): 10.
     
  • Compliance Supplement: Court-Related Budgets and Performance Standards: Audits of Clerks of the Circuit Court. Tallahassee, FL: State of Florida Auditor General, 2008. 
  • Corrigan, Maura D.  “Finding Revenue in Hard Times: The Michigan Judiciary’s Approach.” Judges’ Journal 43, no.3 (Summer 2004): 24.
     
  • Financial Planning and Control Manual.  New York State Unified Court System, Division of Financial Management, Budget and Fiscal Operations, 2003. 
  • Financial Statements and Schedules with Independent Auditor’s Report Thereon: June 30, 2007.  Santa Fe, NM: State of New Mexico, Second Judicial District Court, 2007.
  • Linhares, Gregory J. and Anne Dannerbeck Janku. “’Show Me’ Where It Hurts: The Missouri Approach to Budget Impact Analysis.” Future Trends in State Courts 2010. Williamsburg, VA: National Center for State Courts, 2010.                                              
  • Marquardt, Hon. Christel E.  “Changing the Judicial Budget Process in Kansas.” Judges’ Journal 43, no.3 (Summer 2004):
     
  • Hall, Daniel J., Robert W. Tobin, and Kenneth G. Pankey, Jr. “Balancing Judicial Independence and Fiscal Accountability in Times of Economic Crisis.” Judges’ Journal 43, no. 3 (Summer 2004): 5.
     
  • Hathorn, Clay. “Funding Equal Justice: State Commissions Studying Bias in Courts Hampered by Budget Constraints.” ABA Journal 78 (August 1992): 38.
     
  • Hudzik, John K. "Financing and Managing the Finances of the California Court System: Alternative Futures.” Southern California Law Review 66, no. 5 (July 1993): 1813.
     
  • Jones, Dennis B. “Potential Court Responses to Budget Reductions.” Judges’ Journal 43, no. 3 (Summer 2004): 19.
     
  • 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 (Spring 2006): 213.
     
  • Reinkensmeyer, Marcus W. “Cutting Costs through Collaboration and Competition.” Judges’ Journal 43, no. 3 (Summer 2004): 38.
     
  • Stumbf, Felix F. Inherent Powers of the Courts: Sword and Shield of the Judiciary. Reno, NV: National Judicial College (2008). 
     
  • Tobin, Robert W.  Trial Court Budgeting.  Williamsburg, VA: National Center for State Courts, 1996.  (See Chapter 5, “Budget Monitoring,” page 97.)                

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Find additional resources in the National Center for State Courts Library.  The online catalog is available at:

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Knowledge and Information Services
National Center for State Courts
Williamsburg, Virginia
February 2012

 

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