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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Minnesota Judicial Branch


Financial Audit Division Report 06-16 Released June 16, 2006


The Dodge County Court Administration did not always adequately safeguard receipts, as explained below. In general, however, the administration promptly deposited receipts, accurately recorded receipts in the court information system, and adequately managed accounts receivable.

The Minnesota Judicial Branch (Judicial Branch) followed a systematic and reasonable approach when converting Dodge County financial data and establishing fees and fines information in the new court information system.

The Third Judicial District followed Judicial Branch policies when purchasing goods and services, except as noted below.  Within the district, supplies and equipment were safeguarded, and expenditure transactions were accurately and timely recorded in the accounting records. Changes to state-benefited payroll were authorized and in compliance with bargaining units, and changes to the amounts paid to county-benefited employees were adequately monitored.

The State Court Administrator’s Office developed a policy, effective March 2006, to resolve the prior audit findings related to its administration and verification of payroll.


  • Dodge County Court Administration did not always adequately safeguard receipts.
  • Court administration offices within the Third Judicial District did not develop contracts or agreements for certain services.
The report contained two findings relating to internal control and legal compliance.

Audit Scope:

Audit Period:
July 1, 2004, through June 30, 2005

Programs Audited
  • Receipts collected by Dodge County Court Administration and a review of the conversion to a new computer system.
  • Third Judicial District payroll and administrative expenditures.
  • Status of Judicial Branch prior audit findings concerning payroll administration.

Agency Background:

The Judicial Branch includes the Supreme Court, the Court of Appeals, and the district or trial courts. Trial courts are organized into ten judicial districts. As of July 1, 2005, all ten districts were fully state-funded, with the Third Judicial District becoming state-funded on July 1, 2004. In June 2004, Dodge County Court Administration, located within the Third Judicial District, converted to the new Minnesota Court Information System. It was one of the first county court administrations to convert to the new system.

More Information

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