Child Abuse and Neglect Prevention Board (Children's Trust Fund) - 431-0178-17

Description of Agency

The Child Abuse and Neglect Prevention Act (Public Act 250 of 1982) created the Child Abuse and Neglect Prevention Board as an autonomous agency, currently residing within the Michigan Department of Health and Human Services. Today, the Board is referred to as the Children’s Trust Fund (CTF). In addition, Public Act 249 of 1982 created a Children’s Trust Fund (Trust Fund) as a charitable and educational endowment fund. This Trust Fund is used to advance CTF’s mission to serve as a voice for Michigan’s children and families and promote their health, safety, and welfare by funding effective local programs and services that prevent child abuse and neglect. The primary sources of Trust Fund revenues are a federal grant, proceeds from an annual fund-raising auction, and earnings on investments. Trust Fund revenues for fiscal year 2016 totaled $2.5 million and expenditures totaled $2.0 milion. This performance audit is required by Section 722.612 of the Michigan Compiled Laws.

Audit Objectives

  1. To assess the sufficiency of CTF’s compliance with selected child abuse and neglect prevention laws, regulations, rules, and procedures.

  2. To assess the sufficiency of CTF’s internal control to safeguard the Pam Posthumus Signature Auction Event (Auction Event) inventory and proceeds.



Timing

Estimated Release Date: Late 2017


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