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The management summary explains that earlier statutory changes ended county audits and that Judicial Council of California Audit Services initiated court audits in 2002, leading to the June 2015 initiation for this audit. It describes typical audit coverage across court administration, cash controls, revenue and expenditure, and general operations, including reviews of compliance with California statutes, Rules of Court, and applicable financial policies, plus follow-up on prior unresolved issues.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/contra-costa-superior-court-report-of-audit-services-february-2016/244054/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/contra-costa-superior-court-report-of-audit-services-february-2016/244054.png","ImageObject",442,249,{"name":88,"@type":89},"\tJames","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-19","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",10,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"When was this audit initiated and what drove it?","Question",{"text":109,"@type":110},"The audit of the Superior Court of California, County of Contra Costa was initiated by Audit Services in June 2015. It is framed by earlier changes to court audit requirements and the Judicial Council’s practice of conducting follow-up reviews of prior issues.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What primary areas does the audit cover?",{"text":114,"@type":110},"The audit process typically focuses on court administration, cash controls, court revenue and expenditure, and general operations, and it includes review of compliance with relevant statutes, Rules of Court, and financial policies.",{"name":116,"@type":107,"acceptedAnswer":117},"How does the report handle unresolved issues from earlier audits?",{"text":118,"@type":110},"Audit Services conducts follow-ups on issues identified in prior audits to determine whether the court resolved them adequately; as of the latest contact in May 2015, 14 issues were still unresolved from the prior audit.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},244054,1791725538,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":12,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},2336474466412,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Audit of the  \nSuperior Court of California, County of Contra Costa  \nREPORT OF AUDIT SERVICES  \nFEBRUARY 2016  \nThis report contains confidential material for the sole use of the intended recipient(s) . Any review, use, distribution, or disclosure to others is strictly prohibited until the audit report is accepted by the Judicial Council.  \nFor authorization to distribute this report to any other parties please contact:  \nMr. John A. Judnick  \nPrincipal Manager, Audit Services  \nJudicial Council of California  \nPhone: (415) 865-7450  \nFax: (415) 865-4337  \nE-mail: [john.judnick@jud.ca.gov](john.judnick@jud.ca.gov)  \nContra Costa Superior Court February 2016  \nSuperior Court of California, County of Contra Costa  \nTable of Contents  \nMANAGEMENT SUMMARY ..........................................................................................iii  \nSTATISTICS .....................................................................................................................viii  \nFINANCIAL STATEMENTS ............................................................................................. x  \nPURPOSE AND SCOPE .................................................................................................. xvi  \nTIMING AND REVIEWS WITH MANAGEMENT .................................................... xvi  \nISSUES AND MANAGEMENT RESPONSES  \n1. Court Administration ........................................................................................................ 1  \n􀁸 Organization  \n􀁸 Responsibilities and Authority  \n2. Fiscal Management and Budgets ...................................................................................... 2  \n􀁸 Financial Management  \n􀁸 Internal Controls  \n􀁸 Payroll & Timekeeping  \n3. Fund Accounting............................................................................................................... 4  \n4. Accounting Principles and Practices................................................................................. 5  \n􀁸 Fund Accounting  \n􀁸 Grant Accounting and Administration  \n􀁸 Revenues and Expenditures  \n􀁸 General Ledger  \n5. Cash Collections ............................................................................................................. 12  \n􀁸 Cash Handling  \n􀁸 Enhanced Collections  \n6. Information Systems ....................................................................................................... 24  \n􀁸 Revenue Collection and Distribution  \n7. Banking and Treasury ..................................................................................................... 29  \n􀁸 Investments  \n8. Court Security ................................................................................................................. 34  \n9. Procurement .................................................................................................................... 35  \n􀁸 Procurement and Encumbrances  \n􀁸 Administration and Documentation  \n10. Contracts ....................................................................................................................... 41  \n􀁸 Contracts  \n􀁸 Memorandums of Understanding  \n􀁸 Contract Administration  \nContra Costa Superior Court February 2016  \n11. Accounts Payable.......................................................................................................... 47  \n􀁸 Judge and Employee Travel Expense Reimbursement  \n􀁸 Vendor Invoice and Claim Processing  \n􀁸 Business Meal Expense Guidelines  \n􀁸 Petty Cash  \n12. Fixed Assets Management ............................................................................................ 54  \n13. Audits............................................................................................................................ 55  \n14. Records Retention......................................................................................................... 56  \n15. Domestic Violence.............................................................................................","cbCaim54FU7faH8W","https://ap.wps.com/l/cbCaim54FU7faH8W","pdf",625804,"English","# Management Summary\n## Introduction\n# Issues and Management Responses\n## Court Administration\n## Fiscal Management and Budgets\n## Fund Accounting\n## Accounting Principles and Practices\n## Cash Collections\n## Information Systems\n## Banking and Treasury\n## Court Security\n## Procurement\n## Contracts\n## Accounts Payable\n## Fixed Assets Management\n## Audits\n## Records Retention\n## Domestic Violence\n## Exhibits\n# Appendix A\n## Issue Control Log","[{\"question\":\"When was this audit initiated and what drove it?\",\"answer\":\"The audit of the Superior Court of California, County of Contra Costa was initiated by Audit Services in June 2015. It is framed by earlier changes to court audit requirements and the Judicial Council’s practice of conducting follow-up reviews of prior issues.\"},{\"question\":\"What primary areas does the audit cover?\",\"answer\":\"The audit process typically focuses on court administration, cash controls, court revenue and expenditure, and general operations, and it includes review of compliance with relevant statutes, Rules of Court, and financial policies.\"},{\"question\":\"How does the report handle unresolved issues from earlier audits?\",\"answer\":\"Audit Services conducts follow-ups on issues identified in prior audits to determine whether the court resolved them adequately; as of the latest contact in May 2015, 14 issues were still unresolved from the prior audit.\"}]","Contra Costa Superior Court - Report of Audit Services - February 2016 | PDF",1789211393,31]