Report Summary
Minnesota Judicial Branch
First Judicial District and Selected Operations of the
State Court Administrator’s Office
Internal Control and Compliance Audit
|
Financial Audit Division Report 09-34 |
Released October 23, 2009 |
Conclusions
The First Judicial District’s internal controls were generally adequate to ensure that it safeguarded receipts and other assets, accurately paid employees and vendors in accordance with management’s authorizations, produced reliable financial information, and complied with finance-related legal requirements. However, the district had some control weaknesses and noncompliance related to its receipts process, payroll, administrative expenditures, and information systems. The State Court Administrator’s Office also had some control weaknesses related to its security of its information systems.
For the items tested, the First Judicial District generally complied with finance-related legal requirements over its financial activities. However, the district had some instances of noncompliance related to receipts and administrative expenditures.
Key Findings
- Some First Judicial District county-level administrative offices did not document their review of high-risk receipt transactions and did not have documentation to support some adjustments to receivable amounts.
- Some First Judicial District county-level administrative offices did not promptly deposit some receipts.
- Some First Judicial District county-level administrative offices incorrectly coded some fines in the court information system and, consequently, misallocated some fines.
- The First Judicial District Administrator’s Office did not document its review of key payroll reports.
- The First Judicial District Administrator’s Office and the State Court Administrator’s Office did not adequately restrict employees’ access to its business and data systems.
- The State Court Administrator’s Office had not fully developed and documented a continuity of operations plan.
Audit Objectives and Scope
| Objectives | Period Audited |
- Internal Controls
- Legal Compliance
|
July 1, 2006, through February 28, 2009 |
| |
| Programs Audited |
- Receipts
- Payroll expenditures
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- Other administrative expenditures
- General computer controls
|
