A. J. Elko
A. J. Elko is the principal member of Court Administrative Services, LLC and has been serving the federal judiciary exclusively for the past 15 years. He additionally has over 30 years of accounting, tax, auditing and consulting experience in serving the business community, non-profit organizations, and federal, state, and local governmental agencies.
A. J.’s experience with the federal judiciary includes time as a former auditor supervising and conducting financial audits for the Administrative Office of the U.S. Courts. He later added to this experience as a senior auditor under an independent contract with the firm responsible for providing the “cyclical” audits to the federal judiciary (Kearney & Company, Certified Public Accountants). A. J. spent about a year with Kearney before recognizing the judiciary’s need for help in internal control evaluations and deciding to offer services directly to the federal court units on his own after his contract had expired.
As an auditor employed by the Administrative Office of the U.S. Courts, as a contract auditor with Kearney & Company, and as the principal member of CAS, A. J. has spent more than 15 years focusing on auditing, among other critical areas, management and internal controls within the federal court units.
During this time, A. J. has been primarily responsible for managing all planning, field work and reporting duties since the company’s inception. In his over 15 years of experience, A.J. has personally managed audit engagements for over 165 court units in the federal judiciary–with most returning annually– including U.S. Probation Offices, U.S. District Courts, U.S. Bankruptcy Courts, U.S. Courts of Appeal, Federal Public Defenders Offices, U.S. Pretrial Services Offices, and the U.S. Court of International Trade. In addition to these crucial responsibilities, A.J. continues to offer his frequently requested expertise as a consultant to Clerks of Court, Chief U.S. Probation Officers, Chief U.S. Pretrial Services Officers, and Federal Public Defenders in matters ranging from Guide interpretation to audit inquiries.
Jeffrey Larioni
Jeffrey Larioni joined the company in late February 2011 after retiring from the federal judiciary on February 25, 2011. Jeff comes with over 24 years of auditing experience within the federal judiciary, including approximately 18 years as the Deputy Chief and Chief of the Office of Audit for the Administrative Office of the U.S. Courts.
Jeff’s work as Chief included overseeing the financial audit program for the Judicial Branch of the United States government. This included the development of the judiciary’s audit vision, objectives and programs, coordination with the Audit and Accountability Committee, human resources management, hiring and oversight of contract auditors, and audit follow-up. Jeff’s work also included providing significant training on internal control and administrative best practices to judiciary employees and officers and overseeing sensitive audits and evaluations of complex issues, including fraud and losses of funds.
Jeff is primarily responsible for helping court units with designing and updating their local Internal Controls Manual and serves as a back-up in assisting the company with managing the planning, field work, and reporting phases of the internal control and internal audit engagements.