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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Minnesota State Court System


Financial Audit Division Report 04-35 Released August 26, 2004

Key Findings:

  • The court system did not adequately monitor or pursue collection of accounts receivable.
  • District 7 did not monitor the adequacy of collateral for local bank accounts, resulting in noncompliance with statutory requirements.
  • District 4 did not adequately control or monitor access to private employee data kept on Hennepin County’s payroll system.
  • The court system did not always promptly deposit and record receipts.
  • Some District 7 employees can adjust cases and post receipts in the case tracking system, which does not provide for an adequate separation of these duties.
The report contained nine findings relating to internal control and legal compliance.
   Audit Scope:

Audit Period:
District 4: July 2003 - March 2004
District 7: July 2002 - March 2004

Programs Audited:
Districts 4 and 7

  • Selected receipt activity
  • County-benefited employee payroll expenditures

Agency Background:

Minnesota’s state court system includes trial courts, the Court of Appeals, and the Supreme Court. Our audit focused on selected trial court financial activities.

Trial courts are organized into ten judicial districts. Hennepin and Ramsey counties each are their own judicial districts, and the remaining eight districts include from 4 to 17 counties.

The responsibility for funding and managing trial courts began shifting from the counties to the state in 1989.

Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : or 651‑296‑4708