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Report Summary
Department of Human Services

Minnesota Board on Judicial Standards

Financial Related Audit Three Fiscal Years Ended June 30, 1998

 

Public Release Date: September 30, 1998 No. 98-56

Background

The 1971 Legislature created the Minnesota Board on Judicial Standards as an independent state agency to receive and act upon complaints about Minnesota judges for judicial misconduct or wrongdoing. The board also reviews judicial disability matters. The board consists of ten members: one judge of the Court of Appeals, three trial judges, two lawyers who have practiced law in Minnesota for ten years, and four citizens who are not judges, retired judges, or lawyers. The Governor appoints all members and, except for the judges, senate confirmation is required. Board members may serve up to two full four-year terms. The board appoints the executive secretary. Mr. DePaul Willette has served as executive secretary since July 1, 1992.

Objectives and Conclusions

The objectives of our audit were to gain an understanding of the internal control structure over the accounting and reporting of the Minnesota Board on Judicial Standards' financial activities and to determine if the board complied with material finance-related legal provisions. The areas covered by our audit were payroll, rent, and legal services for the period July 1, 1995, through June 30, 1998.

The Minnesota Board on Judicial Standards designed and implemented internal controls to provide reasonable assurance that transactions were properly authorized, adequately supported, and accurately reported in the state's accounting system. In addition, for the items tested, the board complied with material finance-related legal provisions and applicable provisions of the judiciary personnel plan.

 

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155