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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Public Safety

Programs Selected For

Fiscal Year 1993 Statewide Audit

 

Public Release Date: May 13, 1994 No. 94-22

Objectives

  • 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.

Conclusions

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.

 

Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : legislative.auditor@state.mn.us or 651‑296‑4708