Auditor General
Thomas H. McTavish, C.P.A.
Auditor General
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Auditor General Thomas H. McTavish, C.P.A. Auditor General |
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| INTRODUCTION | This report contains the results of our financial audit of State-Funded Judicial Operations for the period October 1, 1992 through September 30, 1993. |
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| AUDIT PURPOSE | This financial audit was conducted as part of the constitutional responsibility of the Office of the Auditor General. |
| BACKGROUND | The court system consists of the Supreme Court, the Court of Appeals, and State
trial courts. Trial courts consist of circuit, district, and probate courts. In
addition to the courts, the judicial branch of government consists of several agencies,
such as the State Court Administrative Office, State Appellate Defender Office,
Michigan Appellate Assigned Counsel System, Michigan Judicial Institute, and Judicial
Tenure Commission. Revenue and expenditures for State-funded judicial operations were as follows for the fiscal year ended September 30, 1993:
Revenue $43,405,572 State general purpose revenue provides the primary funding for expenditures in excess of revenue collections. As of September 30, 1993, State-funded judicial operations had 2,087 employees, which include all judges for the various trial and appellate courts. |
| AUDIT OBJECTIVES AND CONCLUSIONS | Audit Objective: To assess the adequacy of the internal control
structure of State-funded judicial operations. Conclusion: Our assessment of the internal control structure did not disclose any material weaknesses. However, our review did disclose reportable conditions in the areas of cash handling, expenditure credits, fiduciary financial activity, and accounts payables and encumbrances (Findings 1 through 4). Audit Objective: To assess State-funded judicial operations' compliance with applicable laws and regulations. Conclusion: Our assessment of compliance with laws and regulations did not disclose any instances of noncompliance that could have a material effect on the financial schedules. Audit Objective: To audit State-funded judicial operations' financial schedules for the fiscal year ended September 30, 1993. Conclusion: We issued an unqualified opinion on the financial schedules. |
| AUDIT SCOPE | Our audit scope was to examine the financial and other records of State-funded judicial operations for the period October 1, 1992 through September 30, 1993. Our audit was conducted in accordance with generally accepted auditing standards and Government Auditing Standards issued by the Comptroller General of the United States and, accordingly, included such tests of the records and such other auditing procedures as we considered necessary in the circumstances. |
| AGENCY RESPONSES | Our audit report includes 5 findings and 6 recommendations. The judicial branch
concurred with all of the findings and has implemented the recommendations or has
taken action to pursue implementation. The judicial branch's response which follows each recommendation in our report was taken from its written comments subsequent to our audit fieldwork. |
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