Minnesota Supreme Court
For the Two Years Ended June 30, 1993
|Public Release Date: September 1, 1994
- 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.