About The Office of The Auditor General
Although initially created in 1836 as an elected office, the Auditor General is now appointed by a majority vote of the legislative members to serve an eight-year term, as prescribed by the Michigan Constitution of 1963. The Constitution and other statutes provide the Auditor General with the authority to conduct post financial and performance audits of all branches, departments, offices, boards, authorities, and other institutions. The OAG fulfills these mandates by directly conducting or contracting for audits executed in accordance with professional accounting and auditing standards. The resulting reports are public documents.
We perform audit activities 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.
The Auditor General appointed Laura J. Hirst as Deputy Auditor General in August 2014. Ms. Hirst also serves as the Director of Audit Operations and acts as the Auditor General’s principal aide in carrying out the management responsibilities and audit activities of the OAG.
The OAG is organizationally divided into five areas of responsibility:
The Bureau of Audit Operations is responsible for conducting post financial and performance audits of the State of Michigan’s executive, legislative, and judicial branches of government, including its universities and community colleges. The Bureau also has a specialized data extraction and analysis team, performs specific reviews in response to legislative requests, and participates in joint National State Auditors Association audits with other states’ audit agencies.
The Office of Professional Practice is responsible for performing quality assurance reviews of audit reports and working papers, editing audit reports, and conducting accounting and auditing research.
The Office of Information Technology is responsible for managing the OAG network, information systems, and data security and providing software assistance and computer support and training to all OAG staff.
The Office of Administration is responsible for human resource management, accounting and budgeting, audit report production, and officewide printing, purchasing, and clerical support.
The Fraud Investigative Services Team is responsible for investigative audit work related to allegations of fraud, waste, or abuse involving State positions or taxpayer dollars. The Team advises OAG staff and collaborates with the legal community on fraud-related concerns.
As of September 30, 2022, the Office of the Auditor General had 157 employees including audit, IT, administration, and support service professionals.
Furthermore, the OAG employs a State Relations Officer, whose primary responsibility is to enhance communication and effective relationships with the Legislature, the legislative leadership, and the Executive Office. The State Relations Officer also facilitates communication with the legislative fiscal agencies, the judicial branch, State departments, and universities and community colleges.