|Financial Audit Division Report 05-34||Released June 9, 2005|
The Minnesota State Courts developed and implemented a position transition plan for trial court employees moving to state funded positions. The courts consistently applied the plan to employees and accurately recorded positions in the state’s personnel/payroll system. As explained in the findings below, the courts had internal control weaknesses in its payroll paid through the state’s personnel/payroll system.Findings:
Selected personnel/payroll processes of the Supreme Court, Court of Appeals, and trial courts:
Minnesota’s state courts include the Supreme Court, the Court of Appeals, and the trial courts. Since fiscal year 2000, the courts have been shifting the cost of the trial courts from the counties to the state. This shift to state funding of trial courts has resulted in a significant increase in the court’s payroll costs through fiscal year 2004, when payroll totaled nearly $167 million.
In fiscal year 2004, the courts paid about 84 percent of its payroll through the state’s personnel/payroll system. About half of that payroll was paid using the state’s new Self Service Time Entry process.