Office of the Legislative Auditor - Financial Audit Division

Audit Finding:

• The department did not properly allocate motor vehicle excise tax collections to recipient funds. As a result, the General Fund received about $530,000 less than it should have in fiscal year 2004.

Audit Scope:

Programs material to the State of Minnesota’s financial statements and to federal program compliance for fiscal year 2004.

• Motor vehicle registration tax
• Motor vehicle excise tax
• Federal Motor Carrier Safety Administration Grants Program (CFDA #20.218)

Background:

The Department of Public Safety collected motor vehicle registration and excise tax revenues, which totaled over $1 billion in fiscal year 2004. Expenditures for the Federal Motor Carrier Safety Administration Grants Program (CFDA #20.218) totaled approximately $3 million for the year.