Report Summary
Department of Public Safety
Selected Scope Internal Controls and Compliance Audit
|
Financial Audit Division Report 14-02 |
Released January 23, 2014 |
Conclusion
The quality of the Department of Public Safety’s internal controls and the degree of compliance with finance-related legal requirements we tested were inconsistent. In the areas where we conducted audit work, we concluded the following:
- Motor Vehicle Receipts: The department generally had adequate internal controls to ensure it collected, deposited, and accurately recorded motor vehicle receipts; however, it had some internal control weaknesses and instances of noncompliance.
- Payroll for the State Patrol and Bureau of Criminal Apprehension divisions: The department did not have adequate internal controls over payroll for employees in its State Patrol and Bureau of Criminal Apprehension divisions to ensure the payments were accurate and authorized, and it had some instances of noncompliance for some payroll transactions.
- Emergency Communication Networks Division: The department did not have adequate internal controls in its Emergency Communication Networks Division to ensure it collected and deposited all receipts and accurately paid and recorded related expenditures. The division also had some instances of noncompliance with state contract requirements.
The department did not fully resolve two of the three prior audit findings relevant to this audit from the November 2007 audit1 or two of two findings from the May 2005 audit.2
Findings
- The Department of Public Safety did not adequately manage its business risks or monitor the effectiveness of its internal controls.
- The Department of Public Safety did not have internal controls to ensure it accurately allocated motor vehicle excise taxes in compliance with state statute.
- The Department of Public Safety had several significant internal control weaknesses in its motor vehicle tax operations.
- The Department of Public Safety had several internal control and compliance weaknesses in its Emergency Communication Networks Division operations.
- The Department of Public Safety did not adequately monitor some of its payroll transactions.
Audit Objectives and Scope
| Objectives |
Period Audited |
- Internal controls
- Legal compliance
|
July 1, 2010, through March 31, 2013 |
| |
| Programs Audited |
- Driver and motor vehicle services receipts
- 911 emergency services financial activity
- Selected payroll expenditures for the State Patrol and Bureau of Criminal
Apprehension divisions
|
1 Office of the Legislative Auditor’s Financial Audit Division Report 07-29, Department of Public Safety, issued November 1, 2007.
2 Office of the Legislative Auditor’s Financial Audit Division Report 05-32, Department of Public Safety, issued May 26, 2005.
