Minnesota Judicial Branch – Fifth Judicial District
Internal Controls and Compliance Audit
Financial Audit Division Report 13-26
Released October 31, 2013
The Fifth Judicial District (district) generally had adequate internal controls to ensure that it safeguarded its financial resources, accurately paid employees and vendors in accordance with management’s authorizations, complied with finance-related legal requirements, and produced reliable financial information. For the items we tested, the district generally complied with finance-related legal requirements over its receipts, payroll, and other administrative expenditures. However, the district had some internal control weaknesses and instances of noncompliance.
- The Fifth Judicial District did not always have accurate account balances in the court information system for money held on behalf of others by court order.
- The Fifth Judicial District had not complied with some documentation requirements related to certain high-risk manual receipt transactions.
- The Fifth Judicial District did not have required documentation to support its month-end revenue verifications.
- The Fifth Judicial District had not complied with some contract and purchasing policies.
Audit Objectives and Scope
- Internal controls
|July 1, 2011, through May 31, 2013
- Receipts of fines, fees, and surcharges
- Payroll expenditures
- Selected administrative expenditures
- System security access