The court is a public entity. It is accountable to the public and funding authorities for its use of public and private revenues. The court also shares with the private business sector many financial practices, such as securing funding/income, budgeting, accounts receivable/payable management, facilities management, technology management, and personnel expenses, among many others. Court managers need to possess the skills necessary to balance all of these responsibilities to ensure that the court can function effectively and efficiently so that it can provide equal access to justice to the public without undue delay or interruption of services.

The following learning objectives are designed for a comprehensive course on budget and fiscal management.

As a result of this education, participants will be able to:

  1. Identify individual learning needs and objectives related to budget and fiscal management;
  2. List the basic differences between generally accepted accounting practices and governmental accounting practices as they pertain to adequate controls and audit compliance;
  3. Develop a plan to safeguard the court’s assets;
  4. Define key fund accounts and assess the true cost of applying for and managing grant funds;
  5. Write a budget justification for a new program or budgetary need;
  6. Develop a plan for responding to potential budget cuts or for funding for a new project;
  7. Define relevant financial policies for the courts and their purpose;
  8. Develop a budget for changes needed in a court facility; and
  9. Develop a plan of action for emergency situations involving the court’s fiscal operations and facilities.