Assembly Concurrent Resolution No. 2–Committee on Judiciary

FILE NUMBER........

Whereas, The Legislative Auditor of the Legislative Counsel Bureau

submitted a report of the judicial branch of government in 1995 entitled

"State of Nevada, Judicial Branch of Government, Administrative Oversight

of the State Court System"; and

Whereas, The 1995 Audit Report found that the various courts in the

State of Nevada use different methods to classify, record and distribute fines

collected from citations issued by the Nevada Highway Patrol; and

Whereas, The 1995 Audit Report further found that many courts in this

state had not established adequate internal accounting controls for

collecting, recording and depositing fines; and

Whereas, Courts using different methods to classify, record and

distribute fines and employing inadequate internal accounting controls result

in inaccurate audits and difficulty in accessing court information; and

Whereas, Improving the technology used by courts in the State of

Nevada, including, without limitation, establishing a minimum standard of

technology in every court in this state, and establishing standardization of

and consistency in accounting procedures used by courts in the State of

Nevada will improve judicial administration, improve the rate of

collections, facilitate accurate audits, ensure timely and equal access to

accurate court information and maintain the integrity and credibility of the

judiciary; and

Whereas, The Administrative Office of the Courts has the duty, under

the direction of the Supreme Court, to develop procedures for accounting

and internal auditing for the various courts in the State of Nevada, and to

make recommendations for the improvement of the administrative

procedures used by the various courts in this state; and

Whereas, The Administrative Office of the Courts recently assessed the

technological resources, abilities and needs in each court in the State of

Nevada; and

Whereas, The Administrative Office of the Courts has established

minimum accounting standards for the Justices’ and Municipal Courts in the

State of Nevada to standardize accounting practices used by the courts in

this state; now, therefore, be it

Resolved by the Assembly of the State of Nevada, the Senate

Concurring, That the Nevada Legislature hereby encourages the

Administrative Office of the Courts to identify and carry out in a timely

manner specific projects designed to improve the use of technology in the

judicial system, including, without limitation, the development of minimum

standards of technology, and the development of effective collection

policies, procedures and support systems, and to continue to explore new

ways to improve the technology used by the various courts in this state; and

be it further

Resolved, That the Administrative Office of the Courts is hereby

encouraged to assist and encourage all courts in this state to use consistent

accounting procedures, including, without limitation, using the minimum

accounting standards that were established by the Administrative Office of

the Courts, assisting courts in the State of Nevada to develop effective

procedures for classifying, recording and distributing fines and fees

collected, and continuing to assess other means for improving the

accounting procedures used by the courts in this state; and be it further

Resolved, That the Chief Clerk of the Assembly prepare and transmit a

copy of this resolution to the Director of the Administrative Office of the

Courts.

~