II 

108TH CONGRESS 

2D SESSION S. 2757 

To provide for certain financial reporting requirements to apply to the judicial 

branch of the Federal Government, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JULY 22, 2004 

Mr. FITZGERALD introduced the following bill; which was read twice and 

referred to the Committee on the Judiciary 

A BILL 

To provide for certain financial reporting requirements to 

apply to the judicial branch of the Federal Government, 

and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Judicial Branch Fi5 nancial Accountability Act of 2004’’. 

6 SEC. 2. FEDERAL JUDICIARY. 

7 (a) IN GENERAL.—The Federal Judiciary shall annu8 ally have independently audited financial statements pre9 pared for fiscal year 2005, and each fiscal year thereafter, 
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•S 2757 IS 

1 covering all the accounts and associated activities of the 

2 judicial branch. 

3 (b) SEPARATE STATEMENTS.—The Judicial Con4 ference of the United States shall determine whether to 

5 have separate financial statements for the— 

6 (1) Supreme Court of the United States; 

7 (2) United States Court of Appeals for the Fed8 eral Circuit; 

9 (3) United States Court of International Trade; 

10 (4) Administrative Office of the United States 

11 Courts; 

12 (5) Federal Judicial Center; 

13 (6) Judicial retirement funds; 

14 (7) United States Sentencing Commission; or 

15 (8) other courts or services paid from the ap16 propriations for ‘‘Courts of Appeals, District Courts, 

17 and Other Judicial Services’’. 

18 SEC. 3. PREPARATION AND AUDIT OF STATEMENTS. 

19 (a) PREPARATION.—The Administrative Office of the 

20 United States Courts shall prepare the financial state21 ments required by this Act in accordance with United 

22 States generally accepted accounting principles. 

23 (b) AUDIT.— 

24 (1) IN GENERAL.—The Judicial Conference of 

25 the United States shall provide, by contract, for an 
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1 independent auditor to audit the financial state2 ments required by this Act in accordance with gen3 erally accepted government auditing standards. 

4 (2) REPORT.—Not later than 45 days after the 

5 end of the defined fiscal year, whether calendar or 

6 fiscal, and each year thereafter, the Administrative 

7 Office of the United States Courts shall complete 

8 and submit an independently audited financial state9 ment that shall be— 

10 (A) available to the public; and 

11 (B) submitted to— 

12 (i) the Committee on the Judiciary of 

13 the Senate and the Committee on Govern14 mental Affairs of the Senate; and 

15 (ii) the Committee on the Judiciary of 

16 the House of Representatives and the 

17 Committee on Government Reform of the 

18 House of Representatives. 

19 SEC. 4. REPORT. 

20 (a) IN GENERAL.—Not later than 90 days after the 

21 date of enactment of this Act, a report described under 

22 subsection (b) shall be submitted by the Judicial Con23 ference to— 
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1 (1) the Committee on the Judiciary of the Sen2 ate and the Committee on Governmental Affairs of 

3 the Senate; and 

4 (2) the Committee on the Judiciary of the 

5 House of Representatives and the Committee on 

6 Government Reform of the House of Representa7 tives. 

8 (b) CONTENT.—The report under subsection (a) shall 

9 include— 

10 (1) a plan for implementation of this Act; and 

11 (2) recommendations, including legislative ac12 tions and amendments to this Act, if necessary, to 

13 effectively carry out this Act. 

14 SEC. 5. AUTHORIZATION OF APPROPRIATIONS. 

15 There are authorized to be appropriated such sums 

16 as may be necessary to carry out this Act in fiscal year 

17 2005, and each fiscal year thereafter. 

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