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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.