Report Summary
Minnesota Supreme Court
Financial Audit
For the Two Years Ended June 30, 1993
| Public Release Date: September 1, 1994 |
No. 94-41 |
Objectives
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Assess Internal Control Structure: Revenues, including attorney
registration and filing fees and Eighth Judicial District
receipts, payroll, purchased services, and grant expenditures.
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Test Compliance with certain Finance-Related Legal Provisions.
Conclusions
We found five areas where the internal control structure needed
improvement:
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Three counties within the Eighth Judicial District need to improve
controls over its receipt process.
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Procedures over outstanding accounts receivable in the Eighth
District need improvement.
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The court needs to monitor its payroll reimbursements to the
counties.
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Stability payments on lump sum salary increases are not based on
performance.
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Timesheets are not always properly signed.
We found three departures from finance-related legal provisions:
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Chippewa County's court administrator does not comply with proper
NSF check procedures.
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Accumulated vacation leave balances exceed the maximum.
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The court is inappropriately advancing funds to the Second
Judicial District.
