Report Summary
Financial-Related Audit
Minnesota Tax Court
Three Fiscal Years Ended June 30, 2000
Key Findings:
- The Tax Court did not comply with state purchasing policies and legal provisions to obtain professional/technical services. The court used consultants who had master contracts with the state, but did not follow master contract procedures to procure the services. We recommended that the Tax Court work with the Department of Administration when procuring professional/technical services.
- The Tax Court did not review and approve invoices prior to payment. We recommended that the court document management or supervisory approval prior to processing payments.
- The Tax Court did not follow certain provisions of the state's travel policy. The court did not properly document its travel reimbursement decisions and authorizations. We recommended that the Tax Court sufficiently document employee expense reimbursements and travel decisions to demonstrate that it has complied with state policies.
- The Tax Court did not accurately account for its fixed assets. The Tax Court's inventory included items that it had disposed of in 1999. We recommended that the court maintain its fixed asset inventory list by recording additions and deletions as they occur.
Agency Background:
Established in 1977, the Minnesota Tax Court is an executive branch court with statewide jurisdiction to hear and determine all matters arising out of Minnesota's tax laws. The Tax Court's mission is to provide timely and equitable disposition of appeals of orders issued by the commissioner of Revenue and local property tax determinations.
Financial-Related Audit Reports address internal control weaknesses and noncompliance issues found during our audits of state departments and agencies. The scope of our audit work at the Tax Court included payroll, rent, professional/technical services, supplies, equipment, travel, and receipts from July 1, 1997 through June 30, 2000.
