Department of Public Safety
Programs Selected For
Fiscal Year 1993 Statewide Audit;
|Public Release Date: May 13, 1994
- Evaluate Internal Control Structure: Deputy registrar excise tax receipts; deputy registrar license fee receipts; prorate license fee receipts; mail issue license fee receipts; and Drug Control and Systems Improvement Formula Grant expenditures.
- Test Compliance with certain Finance-Related Legal Provisions.
We found four areas where the internal control structure needed improvement:
- The department should verify the accuracy of base values before posting them to the Motor Vehicle System.
- The department should reconcile its computerized accounting records to the actual cash receipts recorded in SWA system.
- Receipt processing duties in the prorate section should be properly separated.
- The Drug Control and Systems Improvement Formula Grant advances and expenditure reimbursements should be reconciled to SWA system.
We found two areas where the department had not complied with finance-related legal provisions:
- The department is not assigning consistent base values to some vehicles.
- The department is not reporting drug forfeiture income for the Drug Control and Systems Improvement Formula Grant.