Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Public Safety

Financial Audit

For the Year Ended June 30, 1994

Objectives:

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.

Conclusions:

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.