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The Bureau did not periodically review the controls of local registrar offices or hospitals to ensure that these local units had sufficient safeguards over vital records, safety paper, or blank records used to generate vital records
The Bureau did not retrieve vital records in the possession of local clerk offices that no longer had the authority to accept or issue those documents.
The audit also reported that the Bureau did not retain all documentation to support changes to vital records or customer requests for information consistent with established retention periods and that the Bureau did not maintain security agreements for all individuals who had access to the Central Paternity Registry database.
Cal is a graduate of Davenport College - Grand Rapids and the Detroit College of Business. Cal joined the Institute on September 20, 1977 and was a founding member of the Lansing Chapter. Knowing Cal, I have no doubt that he was a driving force in the chapter's formation. He served as the first President of the Lansing Chapter in 1979-80 and again as President in 1990-91. He has chaired the Program Committee 4 times, has administered the CIA exam 43 times, has been a member of the Board of Governors for 13 years, has chaired the Research Committee, and is our Chapter's Historian.
I am writing to express my appreciation to you and your staff for your outstanding efforts in hosting the spring 2002 Midwestern Intergovernmental Audit Forum in Lansing, Michigan... I would like to especially recognize Jon Wise, Stephanie Roach, and Jackie Lawson for their outstanding contributions in ensuring the conference's success. They were instrumental in coordinating all facets of the conference. They are deserving of special recognition for they exceeded everyone's expectations...
I would like to commend you and your staff for the professional manner in which you conducted the recent performance audit on the Uniform Services Bureau. Insp. Dan Smith and Ms. Linda Cwiek kept me apprised of the audit process as it was occurring. They were both very complimentary of the courteous and proficient way you addressed highly complex issues within the bureau. Your active participation in officer ride-alongs and site visits was a clear indication of your willingness to take the time to thoroughly learn about the bureau's mission and responsibilities. We appreciate your efforts in making the audit process a positive experience for the Uniform Services Bureau. Thank you for a job well done.
I recently received a copy of the State of Michigan comprehensive annual financial report for the fiscal year ended September 30, 2001. Your state is among the first in the country to have issued financial statements in accordance with GASB Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments. As you know, the Governmental Accounting Standards Board (GASB) seeks to improve financial reporting in a number of ways. The GASB believes that the improvements in reporting cost-of-services information and the overall financial position of the government to taxpayers, governing boards, and other financial statement users result from the implementation of Statement 34. Therefore, we encourage early implementation so that this information will be available to those users on a more timely basis. We are extremely pleased, and impressed, by your state's ability to prepare the new financial statements in such a timely fashion. I was particularly impressed with the state's reporting of all of its infrastructure well in advance of the required date for reporting existing infrastructure. Your early implementation is a tribute to your office of financial management director Leon E. Hank; division director and project director Laura Mester; agency liaison manager Lisa Fath; financial reporting manager Doug Ringler; the entire office of financial management staff led by the financial control division; and the Office of the Auditor General. I want to commend you for supporting the efforts to provide your citizens and other financial statement users with a more comprehensive reporting of the state's financial operations in advance of the effective date of the standard. It is my hope that these users of your financial statements will recognize your efforts. In addition to the certificate of recognition we mailed to you, we also recognized Leon Hank and his staff at the National Association of State Comptrollers' meeting in March for their leadership and commitment. I have provided a copy of this letter and other information on Statement 34 to your local newspapers in hopes that their recognition of your efforts will encourage other governments to provide this improved financial reporting to their citizens and other financial statement users as quickly as possible.
State of Michigan Comprehensive Annual Financial Report (SOMCAFR) crew: Scott Strong, Therese Regner, Laura Hirst, Brian Hovey, Tracy Jelneck, Craig Murray, Yvonne Benn, Heather Boyd, Ivy Britting, Ryan Chittaro, Julie Dexter, Lisa Harral, Paul Jacokes, Timothy Johnson, Constance Jones, Scott Kusnier, Cheryl Manning, Lora Mikula, Lori Mullins, Eileen Schneider, Duane Smiley, Jill Trepkoski, Michael Ventura, and Melanie Zoerhoff. The late John Wirth was also a member of the fiscal year 2000-01 SOMCAFR crew.

I would like to compliment your office on the audit personnel who conducted our audit, Elmer Hess and Nathan Blessing. They were very efficient, cooperative and congenial in carrying out their duties.
I would like to take this opportunity to praise the work of the audit team that was present on our campus during the completion of this project. The team, which was led by Susan Curtis, was at all times extremely professional and accommodating. They were a pleasure to work with.


On Monday, August 10 in Washington, DC, MACPA member Thomas H. McTavish, CPA, CGFM received the AICPA's Outstanding CPA in Government Award. Currently serving his third eight-year term as Auditor General for the State of Michigan (Michigan's longest-serving appointed auditor general), Tom has worked in state government for 36 years. A past MACPA board member, Tom has built Michigan's Office of the Auditor General into one of the country's most effective and highly regarded state audit departments. MACPA Chair of the Board Thomas Beard and President & CEO Peggy Dzierzawski were on hand for the award presentation during the AICPA Governmental Accounting & Auditing Update Conference. Watch for more on Tom McTavish in the September/October Leaders' Edge.
