Minnesota Administrative Rules
Agency 171 - Public Safety Department
Chapter 7406 - MOTOR VEHICLE DEPUTY REGISTRARS
Part 7406.0475 - AUDIT
Current through Register Vol. 48, No. 39, March 25, 2024
Subpart 1. Biennial audit.
At the request of the commissioner, a deputy registrar shall make available for audit all motor vehicle fee and tax records for all transactions occurring during the state's biennial fiscal cycle for each office location of a deputy registrar. If the commissioner has reasonable cause to believe another audit is necessary in addition to the biennial audit, the commissioner may order that another audit be conducted at cost to the deputy registrar to address areas of the deputy registrar's biennial audit in which the commissioner was not able to determine compliance.
Subp. 2. Scope of audit.
The audit must cover the motor vehicle transaction fees and taxes collected by the deputy registrar for the previous two years. The audit report must include:
Subp. 3. Auditor's opinion; compliance and corrective action; administrative sanctions.
The auditor's opinion must describe areas of compliance, noncompliance, and corrective action and show a timetable for corrective action. Failure to undertake corrective action or to meet timelines is cause for subsequent administrative action, including suspension or revocation.
Subp. 4. Internal controls.
The internal controls are the internal procedures of the deputy registrar designed to ensure compliance with the reporting and depositing requirements of this chapter. The audit of internal controls must assess whether:
Subp. 5. Verify imprest cash.
The audit must include a verification of the proper use of imprest cash as specified in part 7406.0500, subpart 7, and report any discrepancies.
Subp. 6. Material weaknesses.
The audit report must state whether any material weaknesses were detected. Material weaknesses include:
Statutory Authority: MS s 14.06; 168.33; 299A.01