Department of Public Safety
For the Year Ended June 30, 1994;
|Public Release Date: May 12, 1995
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.
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.