Official Procedure Last Change September 13, 2010
28 U.S.C.: 586(f) |
Effective 10/20/06 per 28 U.S.C. § 586(f), the U.S. Trustee for each district is authorized to contract with auditors to perform audits in cases, in accordance with the procedures established under § 603(a) of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005.
The report of each audit is filed with the court through a special menu for auditors only. Auditors are considered ”limited users” and will only have certain events to file.
Each report shall clearly and conspicuously specify any material misstatement of income or expenditures or of assets identified by the person performing the audit.
When a material misstatement is reported: the Clerk’s Office shall give notice of the misstatement to the creditors in the case; the U.S. Trustee shall report the material misstatement to the U.S. Attorney and, if advisable, take appropriate action.
One in 250 cases will be selected for audit.
1. Log into CM/ECF.
2. Select Bankruptcy > Trustee/US Trustee
3. Enter case number (e.g., xx-xxxxx). Click Next
4. Select Selection of Case for Audit from the event list. Click Next
5. No Attorney will be Selected. Click Next
6. Select U.S. Trustee as the party filer. Click Next
7. Click Next
8. Modify docket text as needed. Click Next
9. Verify the final docket text; if correct, click Next to submit your document(s).
Note: Notice of Electronic Filing displays giving you the document number. Copies of this notice are immediately e-mailed to all participants who receive electronic notification in the case.
1. Log into CM/ECF.
2. Select Bankruptcy > Auditor Reports
3. Enter case number (e.g., xx-xxxxx). Click Next
4. Select Report of Audit - Including Amended Reports from the event list. Click Next
NOTE: If an auditor report has previously been filed, you will be asked if you are filing an amended report and select the appropriate radio button.
5. The docket text for the US Trustee's Notice of Selection of Case for Audit will appear. Click Next
7. Select appropriate radio button:
a. Material Misstatements Identified
b. No Material Misstatements Identified
.
Note: Notice of Electronic Filing displays giving you the document number. Copies of this notice are immediately e-mailed to all participants who receive electronic notification in the case.
1. Log into CM/ECF.
2. Select Bankruptcy > Auditor Reports
3. Enter case number (e.g., xx-xxxxx). Click Next
4. Select Supplemental Report of Audit from the event list. Click Next
5. Browse to select Report (pdf file). Click Next
6. Mandatory relating to appropriate event(s) to which your event relates: Click Next
7. U.S. Trustee action due by (date automatically set for 30 days). Click Next, click Next again
8. Verify the final docket text, if correct, click Next to submit your document(s).
Note: Notice of Electronic Filing displays giving you the document number. Copies of this notice are immediately e-mailed to all participants who receive electronic notification in the case.