Judicial Branch financial-compliance audit for the two fiscal years ended .. PDF
Preview Judicial Branch financial-compliance audit for the two fiscal years ended ..
Legislative Audit Division State of Montana Report to the Legislature Financial-Compliance Audit March 2001 For the Two Fiscal Years Ended June 30, 2000 Branch Judicial This report contains two recommendations for improvement in the branch's operations. Items addressed in the report include: Complying with state laws and regulations. DOCUMENTS COLLECTION STATE W2001 ,HIL MONTANA 59520 HELENA, Direct comments/inquiries to: Legislative Audit Division Room 160, State Capitol PO Box 201705 MT 00-24 Helena 59620-1705 Helpeliminate fraud, waste, and abuse instate government Call the Fraud Hotlineat 1-800-222-4446 statewide or444-4446 in Helena. MONTANASTATELIBRARY II III 3 0864 0015 5577 3 FINANCIAL-COMPLIANCE AUDITS Financial-compliance audits are conducted by the Legislative Audit Division to determine ifan agency's financial operations are properly conducted, the financial reports are presented fairly, and the agency has complied with applicable laws and regulations. In performing the audit work, the audit staffuses standards set forth by the American Institute ofCertified Public Accountants and the United States General Accounting Office. Financial-compliance audit staff members hold degrees with an emphasis in accounting. Most staff members hold Certified Public Accountant (CPA) certificates. OMB Government Auditing Standards, the Single Audit Act Amendments of 1996 and Circular A-133 require the auditor to issue certain financial, internal control, and compliance reports. This individual agency audit report is not intended to comply with these reporting requirements and is therefore not intended for distribution to federal grantor agencies. The Legislative Audit Division issues a statewide biennial Single Audit Report which complies with the above reporting requirements. The Single Audit Report for the two fiscal years ended June 30, 1999, was issued on March 30, 2000. The Single Audit Report for the two fiscal years ended June 30, 2001, will be issued by March 31, 2002. Copies ofthe Single Audit Report, when available, can be obtained by contacting: Single Audit Coordinator Legislative Audit Division Office of Budget and Program Planning Room 160, State Capitol State Capitol PO Box 201705 Helena MT 59620 Helena MT 59620-1705 Phone (406) 444-3616 MEMBERS OF THE LEGISLATIVE AUDIT COMMITTEE LEGISLATIVE AUDIT DIVISION Scott A. Seacat, Legislative Auditor Deputy Legislative Auditors: John W. Northey, Legal Counsel Jim Pellegrini, Performance Audit Tori Hunthausen, IT & Operations Manager James Gillett, Financial-Compliance Audit March 2001 The Legislative Audit Committee of the Montana State Legislature: This is our financial-compliance audit report on the Judicial Branch for the two fiscal years ending June 30, 2000. Included in this report are two recommendations to the branch concerning compliance with state laws and regulations. The branch's written response to audit recommendations is included in the audit report. We thank the ChiefJustice, the Acting Court Administrator, the Clerk ofthe Supreme Court, the Law Librarian, and Judicial Branch personnel for their cooperation and assistance throughout the audit. Respectfully submitted Scott A. Seacat Legislative Auditor Room 160, State Capitol Building. PO Box 201705 Helena MT 59620-1705 Phone (406)444-3122 FAX (406)444-9784 E-Mail [email protected] Digitized by the Internet Archive in 2010 with funding from Montana State Library http://www.archive.org/details/judicialbranchfi2000mont Legislative Audit Division Financial-Compliance Audit For the Two Fiscal Years Ended June 30, 2000 Branch Judicial Members ofthe audit staff involved in this audit were Laurie Barrett, Jim Manning, Charles Nemec, and Laura L. Norris. Table of Contents Elected and Appointed Officials Page ii Report Summary Page iii Introduction Introduction Page 1 Background Page 1 Attached Agencies Page 3 Prior Audit Prior Audit Recommendations Page 5 Recommendations Findings and Compliance Page 7 Recommendations Clerk ofthe Supreme Court Reporting Requirements Page 7 . Untimely Deposits Page 7 Independent Auditor's Independent Auditor's Report Page A-3 Report and Agency Financial Schedules Schedule ofChanges in Fund Balances & Property Held in Trust for the Fiscal Year Ended June 30, 2000 Page A-5 Schedule ofChanges in Fund Balances & Property Held in Trust forthe Fiscal Year Ended June 30, 1999 Page A-6 Schedule ofTotal Revenues & Transfers-In forthe Fiscal YearEnded June 30, 2000 Page A-7 Schedule ofTotal Revenues & Transfers-In forthe Fiscal Year Ended June 30. 1999 Page A-8 Schedule ofTotal Expenditures & Transfers-Out for the Fiscal Year Ended June 30, 2000 Page A-9 Schedule ofTotal Expenditures & Transfers-Out for the Fiscal YearEnded June 30, 1999 Page A-10 Notes to the Financial Schedules Page A-l 1 Agency Responses Judicial Branch Page B-3 Clerk ofthe Supreme Court Page B-4 Page i Elected and Appointed Officials Supreme Court Karla Gray ChiefJustice William Leaphart James C. Nelson Jim Regnier Terry Trieweiler Patricia Cotter Jim Rice Clerk ofSupreme Court Ed Smith Appointed Officials Lisa Smith Judith Meadows Report Summary Judicial Branch We performed a financial-compliance audit ofthe Montana Judicial We Branch (branch) for the two fiscal years ended June 30, 2000. issued an unqualified opinion on the branch's financial schedules which means the reader may rely on the presented financial information and the supporting data on the state's primary accounting records. The prior audit contained four recommendations. The branch implemented three and did not implement one recommendation which is repeated in this report. This audit contains two recommendations to the branch regarding complying with state laws and regulations. The listing below serves as a means of summarizing the recommendations contained in the report, the branch's response thereto, and a reference to the supporting comments. Recommendation #1 We recommend the branch comply with the provisions of section 46-18-604, MCA, requiring compilation of district court sentencing data Page 7 Clerk ofthe Supreme Court Response Do not concur. : See page B-4. Recommendation #2 We recommend the branch promptly deposit all court fees at least weekly, in accordance with state law. . . Page 8 Clerk ofthe Supreme Court Response Concur. : See page B-4. Page iii
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