Whether you are a Court Unit Executive (CUE) seeking to design and implement an internal control program to help mitigate the risk of loss, error, waste, fraud, and abuse or if you are seeking to perform well in your next cyclical audit (or both), CAS can help you achieve your objectives in these areas.

At CAS, we know that to better serve you, we must know what you need and what you want. Over the years in serving the federal judiciary and in talking with CUEs and Federal Public Defenders (FPDs), CAS has heard the following from Circuit Executives, Clerks of Courts, Chief U.S. Probation and Pretrial Services Officers, and FPDs:

• CUEs and FPDs see the real value in designing and implementing a strong general internal control environment, involving all employees in helping protect and properly use public resources in an efficient and effective manner.
• CUEs and FPDs do not have the time to perform the required annual self-assessment or “self-audit” required by federal judiciary guidelines nor think this is the best use of the CUEs time.
• CUEs and FPDs struggle with the ability to delegate internal audit work to staff that is both able to perform the audit work, based upon sufficient knowledge of the administrative function being audited, and is independent of the function.
• CUEs and FPDs have a strong desire to come into compliance with all federal judiciary guidelines and recognize that they have “one shot” every two to four years (at the time of the cyclical audit) to demonstrate their performance in this area to their Chief Judge.
• CUEs and FPDS, as certifying officers, need and want reasonable assurance that payments approved by them are proper given their “pecuniary” liability for any improper payments.

Today and tomorrow, we will continue to listen to CUEs and FPDs to help us determine how we may best meet your needs and your wants in the future.

Please feel free to Contact Us to share your ideas.