Report Summary
Minnesota Judicial Branch – Ninth Judicial District
Internal Controls and Compliance Audit
|
Financial Audit Division Report 15-11 |
Released July 29, 2015 |
Conclusion
The Ninth Judicial District’s internal controls were generally adequate to ensure that it safeguarded its financial resources, accurately paid employees and vendors in accordance with management’s authorizations, complied with finance-related requirements, and created reliable financial data. However, the district had some weaknesses in the areas of receipts and selected administrative expenditures.
Findings
- The Ninth Judicial District did not consistently update account balances in the court information system for investments held on behalf of others by court order.
- The Ninth Judicial District did not properly review high-risk manual receipt transactions to ensure staff completed manual receipts in accordance with Judicial Branch policy.
- The Ninth Judicial District did not consistently comply with Judicial Branch contract and procurement policies.
Audit Objectives and Scope
| Objectives |
Period Audited |
- Internal Controls
- Legal Compliance
|
July 1, 2012, through March 31, 2015 |
| |
| Programs Audited |
- Payroll Expenditures
- Selected Administrative Expenditures
| - Receipts
- System Security Access
|
