Report Summary
Department of Public Safety
Programs Selected For
Fiscal Year 1993 Statewide Audit
| Public Release Date: May 13, 1994 |
No. 94-22 |
Objectives
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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.
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Test Compliance with certain Finance-Related Legal Provisions.
Conclusions
We found four areas where the internal control structure needed
improvement:
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The department should verify the accuracy of base values before
posting them to the Motor Vehicle System.
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The department should reconcile its computerized accounting
records to the actual cash receipts recorded in SWA system.
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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:
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The department is not assigning consistent base values to some
vehicles.
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The department is not reporting drug forfeiture income for the
Drug Control and Systems Improvement Formula Grant.
