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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Minnesota Supreme Court

Financial Audit

For the Two Years Ended June 30, 1993


Public Release Date: September 1, 1994 No. 94-41


  • Assess Internal Control Structure: Revenues, including attorney registration and filing fees and Eighth Judicial District receipts, payroll, purchased services, and grant expenditures.

  • Test Compliance with certain Finance-Related Legal Provisions.


We found five areas where the internal control structure needed improvement:

  • Three counties within the Eighth Judicial District need to improve controls over its receipt process.

  • Procedures over outstanding accounts receivable in the Eighth District need improvement.

  • The court needs to monitor its payroll reimbursements to the counties.

  • Stability payments on lump sum salary increases are not based on performance.

  • Timesheets are not always properly signed.

We found three departures from finance-related legal provisions:

  • Chippewa County's court administrator does not comply with proper NSF check procedures.

  • Accumulated vacation leave balances exceed the maximum.

  • The court is inappropriately advancing funds to the Second Judicial District.