JUDICIAL BRANCH PUBLIC ADMINISTRATORS

JUDICIAL BRANCH

PUBLIC ADMINISTRATORS

AUGUST 2017

PERFORMANCE AUDIT

THE MISSION OF THE OFFICE OF THE STATE AUDITOR IS TO IMPROVE GOVERNMENT FOR THE PEOPLE OF COLORADO

LEGISLATIVE AUDIT COMMITTEE

Representative Tracy Kraft-Tharp ? Chair

Senator Kerry Donovan Senator Cheri Jahn Representative Dan Nordberg

Senator Tim Neville ? Vice-Chair

Representative Lori Saine Senator Jim Smallwood Representative Faith Winter

OFFICE OF THE STATE AUDITOR

Dianne E. Ray

Monica Bowers

Michelle Colin Derek Johnson Stephanie Sanchez Tessa Mauer

State Auditor

Deputy State Auditor

Audit Manager Team Leader Staff Auditor Staff Auditor

AN ELECTRONIC VERSION OF THIS REPORT IS AVAILABLE AT WWW.AUDITOR

A BOUND REPORT MAY BE OBTAINED BY CALLING THE OFFICE OF THE STATE AUDITOR 303.869.2800

PLEASE REFER TO REPORT NUMBER 1678P WHEN REQUESTING THIS REPORT

OFFICE

OF THE STATE AUDITOR

August 30, 2017

DIANNE E. RAY, CPA ----

STATE AUDITOR

Members of the Legislative Audit Committee:

This report contains the results of a performance audit of Public Administrators within the Judicial Branch. The audit was conducted pursuant to Section 2-3-103, C.R.S., which authorizes the State Auditor to conduct audits of all departments, institutions, and agencies of state government. The report presents our findings, conclusions, and recommendations, and the responses of the Judicial Branch and the Department of the Treasury.

OFFICE OF THE STATE AUDITOR

1525 SHERMAN STREET 7TH FLOOR

DENVER, COLORADO 80203

303.869.2800

CONTENTS

Report Highlights

1

CHAPTER 1

OVERVIEW OF THE JUDICIAL BRANCH AND PUBLIC

ADMINISTRATORS

3

Organization of the Judicial Branch

4

Public Administrators

5

Caseload

9

Audit Purpose, Scope, and Methodology

10

CHAPTER 2

OVERSIGHT OF PUBLIC ADMINISTRATORS

13

Public Administrator Fees and Costs

17

RECOMMENDATION 1

26

Data on Public Administrator Cases

27

RECOMMENDATION 2

37

Bonds

39

RECOMMENDATION 3

46

Undistributed Estate Funds to Treasury

48

RECOMMENDATION 4

53

RECOMMENDATION 5

54

Public Administrator Appointments

55

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