Finance

Judicial Branch Financial Information

To promote transparency and accountability as a responsible steward of public funds, the judicial branch makes available various financial reporting documents. This includes fiscal-related reports presented to the Judicial Council; final, approved audit reports; statewide data for all branch entities; financial policies and procedures; and historical documentation pertaining to the implementation of trial court funding.

Budget Resources and Information

This section includes current and historical budget information for judicial branch entities, including links to the Governor’s budget as well as other budget resources.

Trial Court Financial Policies and Procedures Manual, 7th Edition

In compliance with the Rule 10.804, which requires the Administrative Office of the Courts (AOC) to adopt financial policies and procedures, this manual has been developed to establish the financial and accounting policies of California's 58 trial courts. First published in 2001, this edition of the manual was effective September, 1, 2010, and is intended to assist the trial courts in complying with statutory requirements and administrative policies and procedures for trial court fiscal management.

Judicial Branch Contracting Manual

Required by the new California Judicial Branch Contract Law and adopted by the Judicial Council on August 26, 2011, the Judicial Branch Contracting Manual contains policies and procedures for judicial branch entities to follow when procuring goods and services. The Manual becomes effective on October 1, 2011 and applies to all new contracts and amendments entered into on or after that date.  For more details on procuring goods and services, including agreements and templates, click on the Procurement Services page.

Branch Fiscal Information

This includes fund condition statements, three year expenditure information, and proposed program changes for the judicial branch included in the Governor’s proposed budget as well as detailed financial reports for all judicial branch entities.

Judicial Council Reports

This page provides easy reference to fiscal-related reports presented to the Judicial Council.

Audit Reports

This includes final audit reports that have been reviewed by the Judicial Council Advisory Committee on Financial Accountability and Efficiency for the Judicial Branch and accepted by the Judicial Council.

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