CA AB2521

Authorizes the Judicial Council or its representatives to inspect, review, and perform comprehensive oversight and analysis of court financial records, and investigate allegations of financial impropriety or mismanagement.

Requires the Controller to establish a pilot program by December 15, 2012 to audit six trial courts selected by population size, with comprehensive audits of all trial court funds to commence by December 15, 2013, occurring at least once every four years.

Requires the Controller to audit the Administrative Office of the Courts by December 15, 2013 and biennially thereafter, reviewing all funds under the Administrative Office's jurisdiction and control.

Mandates the Controller report trial court audit findings to the Legislature, Judicial Council, and Department of Finance by April 1 each year; Administrative Office of the Courts audit reports must be provided upon issuance.

Specifies that costs of trial court audits are paid by the audited local trial court, and costs of Administrative Office of the Courts audits are reimbursed by that office.