Responsibility

Michigan Office of the
Auditor General
Thomas H. McTavish, C.P.A.
Auditor General

Responsibility

The OAG has the responsibility, as stated in Article 4, Section 53 of the State Constitution, to conduct post financial and performance audits of State government operations. In addition, certain sections of the Michigan Compiled Laws contain specific audit requirements in conformance with the constitutional mandate.

Government officials and employees are accountable to the citizens of the State of Michigan for the proper handling of public funds and are responsible for managing State resources effectively, efficiently, and economically. OAG audit reports provide a continuing flow of information to assist the Legislature in its oversight of approximately 100 individual State funds and an annual budget of over $27 billion. OAG audit reports also provide citizens with a measure of accountability and assist department evaluation of their operations. The OAG's overall goal is to improve accounting and financial reporting practices and promote effectiveness, efficiency, and economy in State government.

Audit activities are performed in accordance with generally accepted auditing standards of the American Institute of Certified Public Accountants and Government Auditing Standards issued by the Comptroller General of the United States.