Official Procedure Last Change September 13, 2010

Auditor Report

General Information

• Effective 10/20/06 per 28 USC 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.
• When a material misstatement is reported, the Clerk’s Office will 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.

Filing Requirements

• The report must specify any material misstatement of income or expenditures or of assets identified by the person performing the audit.
  A PDF file is not required to be included if indicating that the audit could not be completed.

Step-by-Step Procedures to Show Case Selected for Audit (US Trustee only)

1.  Log into CM/ECF  .

2. Select Bankruptcy > Trustee/US Trustee.

3. Enter case number (in the format xx-xxxxx) and click Next.

4. Select Selection of Case for Audit from the event list and click Next.

5. Select U.S.Trustee as the party filer and click Next.

6. Click Next.

7. Verify the final docket text; if correct, click Next.

8. Click Next to submit your document(s).

Note: The 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.

Step-by-Step Instructions to File Report of Audit

1. Log into CM/ECF.

2. Select Bankruptcy > Auditor Reports.

3. Enter case number (in the format xx-xxxxx) and click Next.

4. Select Report of Audit - Including Amended Reports from the event list and 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.

6. Select appropriate radio button and click Next.

7. Browse to select the document to be filed (pdf file). Click Next. (This step is skipped if you chose the Unable to Complete option in the previous step.)

8. If you indicated that the report could not be completed, selected the reason why not and click Next.

9. Verify the final docket text; if correct, click Next to submit your document(s).

Note: The 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.

Step-by-Step Instructions to File Supplemental Report of Audit

1. Log into CM/ECF.

2. Select Bankruptcy > Auditor Reports.

3. Enter case number (in the format xx-xxxxx) and click Next.

4. Select Supplemental Report of Audit from the event list and click Next.

5. Browse to select the document to be filed (pdf file). Click Next.

6. Select the original Report of Audit to which your filing relates and click Next.

7. Verify the final docket text; if correct, click Next to submit your document(s).

Note: The 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.