|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.
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.