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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary

Ignition Interlock Device Program

Performance Audit

Financial Audit Division January 2025

Conclusions

We concluded that the Department of Public Safety complied, and the Judicial Branch generally complied, with the significant finance-related legal requirements we tested. We identified some specific instances of noncompliance related to sales and use tax at the Judicial Branch.

We did not conclude on whether the Ignition Interlock Device Program is effective in reducing recidivism and increasing public safety. However, we present data regarding impaired driving incidents, participant compliance with program requirements, and alcohol-related crashes, all of which can be factors in evaluating the effectiveness of the program.

Finding and Recommendations

Finding

    The Judicial Branch did not pay sales or use tax as required on 70 percent of the services related to the Ignition Interlock Device Program. (p. 10)

    Recommendations

  • The Judicial Branch should remit the use tax owed to the Department of Revenue.
  • The Judicial Branch should pay sales and use tax on ignition interlock device services as required by state statute.

More Information

Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : legislative.auditor@state.mn.us or 651‑296‑4708