Report Summary
Department of Public Safety
Financial Audit
For the Year Ended June 30, 1994
| Public Release Date: May 12, 1995 |
No. 95-21 |
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.
