Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Public Safety

Financial Audit

For the Year Ended June 30, 1994;

 

Public Release Date: May 12, 1995 No. 95-21

Objectives:

Review internal control structure for the following programs: Deputy registrar excise tax and license fee receipts; prorate excise tax and license fee receipts; mail issue license fee receipts; cashier excise tax and license fee receipts; and disaster assistance grant expenditures.

Test compliance with certain finance-related provisions.

Conclusions:

We found four areas where the internal control structure needed improvement:

  • The department is not assigning vehicle base values consistently.
  • Internal controls over computerized motor vehicle records need improvement.
  • Internal controls over motor vehicle license fee receipts need improvement.
  • Internal controls over prorate excise tax receipts need improvement.

We found two areas where the department had not complied with finance-related legal provisions:

  • The department does not assign vehicle base values according to Minnesota statutes.
  • The department inappropriately paid an invoice with Trunk Highway and Highway User Tax Distribution funds.

 

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155