Oversight of Health Professions - 641-0430-14F

Office of Professional Preparation Services - 313-0140-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

MiLogin - 071-0570-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Biometric and Identification Division - 551-0133-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Selected Activities of the Bureau of Regulatory Services - 231-0220-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Adult Education - 186-0720-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Proportion of Total State Spending From State Sources - 071-0031-18

Revenue Subject to Constitutional Limitation - 071-0030-18

Michigan State Disbursement Unit, Office of Child Support - 431-0142-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

SIGMA – Selected Application Controls - 071-0595-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Child Welfare Caseloads - 431-2785-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Children of Veterans Tuition Grant Program - 271-0311-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Liquor Purchase Revolving Fund - 641-0161-18

Audit Objectives

  1. To express an opinion on whether the entity’s financial statements are fairly presented in conformity with accounting principles generally accepted in the United States of America.

  2. To issue a report on internal control over financial reporting and on compliance and other matters in accordance with generally accepted government auditing standards.

Emergency Grant Program, Michigan Veterans’ Trust Fund - 511-0410-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Michigan National Guard Tuition Assistance Program - 511-0400-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Long-Term Care Nursing Facility Medicaid Reimbursement and Rate Setting Process - 391-0570-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Section 31a Program for At-Risk Pupils and Services - 313-0160-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Timing

We estimate a release date in Postponed

Clean Michigan Initiative, Environmental Protection Programs - 761-0217-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Emergency 9-1-1 Fund - 271-0265-18

Audit Objectives

  1. To express an opinion on whether the entity’s financial statements are fairly presented in conformity with accounting principles generally accepted in the United States of America.

  2. To issue a report on internal control over financial reporting and on compliance and other matters in accordance with generally accepted government auditing standards.

Grand Rapids Home for Veterans - 511-0170-18

Description of Agency

The Grand Rapids Home for Veterans provides nursing care and domiciliary services to military veterans and widows, widowers, spouses, former spouses, and parents of State veterans. The mission of the Home is to provide compassionate, quality, interdisciplinary care for the members to achieve their highest potential of independence, self-worth, wellness, and dignity. As of February 28, 2018, the Home had 259 members receiving nursing care and 24 members residing in the domiciliary units. The Home expended $46.1 million for fiscal year 2017 ($22.8 million from State funding, $16.6 million from federal funding, and $6.7 million from member assessments and private donations).

Audit Objectives

  1. To assess the sufficiency of the Home’s provision of member care services.

  2. To assess the effectiveness of the Home’s administration of pharmaceuticals.

  3. To assess the effectiveness of the Home’s management of complaints and incidents regarding member care.

  4. To assess the sufficiency of controls over selected business office operations.


Timing

We estimate a release date in Late 2018

SAP Tax Systems - 271-0595-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Timing

We estimate a release date in Postponed

State Public Universities’ Reporting of Selected Higher Education Institutional Data Inventory (HEIDI) Data - 331-0300-18

Description of Agency

The Legislature established HEIDI to capture selected data from Michigan’s 15 public universities. Annually, the universities report enrollment data, such as student credit hours by academic level and residency, and other data such as revenues, expenditures, and tuition and fees.

During fiscal year 2017, gross appropriations to the State’s 15 public universities totaled $1.46 billion, a 2.9% increase from fiscal year 2016 totals.

Audit Objective

To assess whether the State’s public universities reported selected HEIDI data in accordance with requirements.

Timing

We estimate a release date in July 2018

Office of Services to the Aging - 391-0645-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Michigan State Employees’ Retirement System Schedules of Employer Pension and OPEB Allocations and Schedules of Collective Pension and OPEB Amounts - 071-0165-18

Audit Objectives

  1. To express an opinion on whether the entity’s financial statements are fairly presented in conformity with accounting principles generally accepted in the United States of America.

  2. To issue a report on internal control over financial reporting and on compliance and other matters in accordance with generally accepted government auditing standards.

Michigan Public School Employees’ Retirement System Schedules of Employer Pension and OPEB Allocations and Schedules of Collective Pension and OPEB Amounts - 071-0164-18

Audit Objectives

  1. To express an opinion on whether the entity’s financial statements are fairly presented in conformity with accounting principles generally accepted in the United States of America.

  2. To issue a report on internal control over financial reporting and on compliance and other matters in accordance with generally accepted government auditing standards.

Pension and OPEB Census Data Testing - 071-0163-18

Audit Objectives

  1. To express an opinion on whether the entity’s financial statements are fairly presented in conformity with accounting principles generally accepted in the United States of America.

  2. To issue a report on internal control over financial reporting and on compliance and other matters in accordance with generally accepted government auditing standards.

Executive Order 2016-24, Enterprise Information Management - 071-1595-18

Description of Agency

Executive Order (EO) 2016-24 was signed by Governor Snyder on December 21, 2016. The EO gives the Department of Technology, Management, and Budget (DTMB) primary responsibility for the implementation of an Enterprise Information Management Program (EIM) and identifies the projects and goals of the program. The EO also requires the creation of an EIM steering committee. The EO further requires that each State department establish an information management governance board and designate a chief data steward. Projects and goals of the EIM shall include establishment of a single Internet sign-on, improved quality of data and service delivery, and cross-agency data sharing.

Audit Objectives

  1. To assess the effectiveness of DTMB’s efforts to comply with EO 2016-24.

  2. To provide a status of the State’s compliance with EO 2016-24.


Timing

We estimate a release date in Mid 2018

Michigan Agency for Energy - 641-0171-18

Description of Agency

In March 2015, Executive Order (EO) No. 2015-10 created the Michigan Agency for Energy (MAE). This EO, among other things, transferred activity related to administrative services, customer assistance (including investigation and compliance), energy emergency management, low income energy assistance programs, and energy markets from the Michigan Public Service Commission (MPSC) to MAE. MAE serves as the coordinating office for all State departments and is responsible for analyzing and making recommendations to the Governor on proposed programs and policies related to energy. MAE’s mission is to advance an adaptable, affordable, reliable, and environmentally protective energy future for Michigan. During fiscal year 2017, MAE expended $8.5 million and had 52.6 full-time equated staff.

Audit Objectives

  1. To assess the effectiveness of MAE’s efforts to ensure that the customers of Michigan’s regulated utilities received timely and appropriate responses to their complaints.

  2. To assess MAE’s efforts to ensure regulated utilities’ compliance with the quarterly reporting requirements.

  3. To report on MAE’s use of public utility assessment funds.


Timing

We estimate a release date in Late 2018

IT Project Management Processes - 071-0585-16F

Description of Agency

The Department of Technology, Management, and Budget (DTMB) established the Project Management Methodology (PMM) as the State’s formal IT project management practices to promote on-time, on-budget delivery of projects that meet or exceed customer expectations. DTMB’s Enterprise Portfolio Management Office (EPMO) develops, supports, improves, and oversees standardized processes related to project and portfolio management. As of December 31, 2017, EPMO had 164 project manager positions with 107 (65%) filled positions and 57 (35%) vacancies. EPMO also had 82 contracted project managers.

Timing

We estimate a release date in Mid 2018

Use of Transportation-Related Funds – Risk Assessment - 591-0105-18

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Maintenance Services Section - 591-0160-18

Description of Agency

The Michigan Department of Transportation (MDOT) is responsible for the maintenance of Michigan’s 9,669-mile State highway system, which comprises all M, I, and U.S. routes. MDOT’s Maintenance Services Section provides highly specialized skills, technical support, and training assistance to MDOT regional offices, transportation service centers, and maintenance garages in an effort to provide a safe roadway for the traveling public, to maintain the serviceability of the highway system, and to support facilities while preserving the State’s investment in its transportation infrastructure. For fiscal years 2016 and 2017, MDOT incurred annual maintenance expenditures totaling $298 million.

Audit Objectives

  1. To assess the sufficiency of MDOT’s efforts to maintain the State’s transportation infrastructure.

  2. To assess the effectiveness of MDOT’s efforts in processing accident damage claims.

 

Timing

We estimate a release date in Late 2018

Cyber Schools - 313-0225-18

Description of Agency

A cyber school is a school of excellence, authorized under Section 380.552 of the Michigan Compiled Laws, that provides full-time instruction to pupils through virtual learning or otherwise on a computer or other technology, which instruction and learning may be remote from a school facility. Michigan’s first cyber schools began operation during the 2010-11 school year. During the 2016-17 school year, 13 cyber schools enrolled more than 15,000 students from across the State. For the 2016-17 school year, cyber schools received $77.8 million of per pupil foundation allowance through the State School Aid Fund.

Audit Objectives

  1. To assess the sufficiency of the Michigan Department of Education’s (MDE’s) process to ensure that contracts establishing cyber schools meet statutory requirements.

  2. To assess the sufficiency of MDE’s monitoring of cyber school authorizers.

  3. To assess the effectiveness of MDE’s efforts to monitor and evaluate the virtual learning provided by cyber schools.

  4. To compile information on the State’s funding of cyber schools and their reported costs.


Timing

We estimate a release date in Early 2019

Flint Water Line Replacement Expenditures - 761-3017-17

Description

Public Act 340 of 2016 requires the Office of the Auditor General to conduct a preliminary audit of the City of Flint’s use of the initial $10 million of the $25 million appropriated for service line removal based on a signed grant agreement between the State and the City of Flint.

A settlement agreement required the State to request the Office of the Auditor General to conduct annual financial and performance audits of the Department of Environmental Quality’s (DEQ’s) administration of the payments or reimbursements described in paragraph 23 of the agreement.

This project will address both requirements.

Audit Objectives

  1. To determine the appropriateness of DEQ’s administrative process to issue payments or reimbursements for the Flint water line replacements.

  2. To report DEQ’s expenditures of Flint water line replacement appropriations.

  3. To determine the appropriateness of DEQ’s expenditure of the Flint water service line replacement appropriations as of March 31, 2018.

Timing

We estimate a release date in Mid 2018

Transport Permit Activities - 591-0171-18

Description of Agency

Michigan Department of Transportation’s (MDOT’s) Transport Permit Unit (TPU) issues permits associated with transporting oversized and/or overweight commercial vehicles and/or loads. For fiscal year 2017, TPU issued approximately 109,000 transport permits including 2,026 super load permits. The Michigan Transport Routing and Internet Permitting System (MiTRIP) is a Web-based system that enables applicants to submit permit applications and proposed routes online. TPU uses MiTRIP to review and approve the transport permit applications including route, vehicles, and load dimensions prior to approving and issuing the permits. For fiscal year 2017, transport permit revenue was $5.3 million.

Audit Objectives

  1. To assess the sufficiency of MDOT’s efforts to properly issue transport permits.

  2. To assess the effectiveness of MDOT’s access controls over MiTRIP.


Timing

We estimate a release date in Mid 2018

Retirement Systems - 071-0150-18

Audit Objectives

  1. To express an opinion on whether the entity’s financial statements are fairly presented in conformity with accounting principles generally accepted in the United States of America.

  2. To issue a report on internal control over financial reporting and on compliance and other matters in accordance with generally accepted government auditing standards.

Timing

We estimate a release date in May 2018

Michigan Public Safety Communications System (MPSCS) - 551-0145-18

Description of Agency

MPSCS’s mission is to provide public safety agencies of all disciplines (fire, police, hospital, etc.) a standards-based Statewide interoperable communications system and a suite of connected tool sets from voice to data communication (radios, pagers, etc.). There are approximately 1,600 agencies that utilize MPSCS. Public Act 152 of 1929, as amended, indicates that the Director of the Department of Technology, Management, and Budget (DTMB) is responsible for the construction, implementation, operation, and maintenance of MPSCS. MPSCS services include installing system assets, processing maintenance work orders, overseeing system improvements by contractor, and overseeing agreements to allow expanded wireless telecommunications on State property managed by a contractor. As of September 30, 2017, DTMB-MPSCS had expenditures of $47.5 million and 100 employees.

Audit Objectives

  1. To assess the effectiveness of DTMB-MPSCS in monitoring contracts for system improvements and agreements to allow expanded wireless telecommunications on State property.
  2. To assess the effectiveness of DTMB-MPSCS in administering usage of its procurement cards.
  3. To assess the effectiveness of MPSCS agencies in monitoring the Enterprise Asset Management system (EAM) for accuracy.


Timing

We estimate a release date in Mid 2018

Workers’ Compensation Agency - 641-0470-18

Description of Agency

The mission of the Workers’ Compensation Agency (WCA) is to efficiently administer the Workers’ Disability Compensation Act of Michigan and provide prompt, courteous, and impartial service to all customers. Workers’ compensation provides wage replacement, medical, and rehabilitation benefits to employees who suffer work-related injuries. Most employers purchase a workers’ compensation insurance policy from a private insurance company or are authorized to operate as self-insurers. WCA, including the Funds Administration Division, had 62 full-time equated employees and expended $9.7 million in fiscal year 2017.

Audit Objectives

  1. To assess the effectiveness of WCA’s efforts to ensure employer compliance with selected requirements of the Workers’ Disability Compensation Act.

  2. To assess the effectiveness of WCA’s oversight of workers’ compensation claims.

  3. To assess the effectiveness of WCA’s administration of select funds.


Timing

We estimate a release date in Mid 2018

Office of Children’s Ombudsman - 071-0176-17

Description of Agency/Program/System

The mission of the Office of Children’s Ombudsman (OCO) is to ensure the safety and well-being of Michigan’s children in need of foster care, adoption, and protective services and to promote public confidence in the child welfare system. This will be accomplished through independently investigating complaints and child deaths, advocating for children, and recommending changes to improve child welfare law, policy, and practice for the benefit of current and future generations.

Audit Objectives

  1. To assess the effectiveness of OCO’s efforts to properly address complaints and other communications.

  2. To assess the sufficiency of OCO’s efforts to conduct investigations of child welfare complaints and deaths.

  3. To assess whether OCO sufficiently reported selected information to designated parties.


Timing

We estimate a release date in Mid 2018

Pharmaceutical Costs - 471-0325-17

Description of Agency/Program/System

Within the Department of Corrections (DOC), the Bureau of Health Care Services is responsible for coordinating medical services, including pharmaceutical operations, throughout the State-run prison system. DOC’s goal is to provide the greatest amount of public protection while making the most efficient use of the State’s resources. As of August 2017, DOC had 31 correctional facilities and was responsible for the custody and safety of 40,187 prisoners. Pharmaceutical costs for fiscal year 2016 and October 1 through July 30, 2017 was $40,315,254.78 and $34,813,547.07, respectively.

Audit Objectives

  1. To assess the effectiveness of DOC’s internal control over prisoner pharmaceuticals.

  2. To assess the effectiveness of DOC’s efforts to manage prisoner pharmaceutical costs.


Timing

We estimate a release date in Mid 2018

Food Assistance Program - 431-0320-17

Audit Objectives

  • The audit is currently in planning and the audit objectives are not yet finalized.

Timing

We estimate a release date in Postponed

Rental Assistance and Homeless Solutions - 186-0220-17

Description of Agency

The Michigan State Housing Development Authority’s (MSHDA’s) Rental Assistance and Homeless Solutions (RAHS) works with local communities and teams to promote stable housing opportunities and confront issues facing low-income residents across Michigan. RAHS removes barriers for families and individuals working to overcome housing insecurity and achieve a better tomorrow by assisting those in need with housing, education, and community resources.

Audit Objectives

  1. To assess the effectiveness of MSHDA’s efforts in administering the Housing Choice Voucher Program.

  2. To assess the effectiveness of MSHDA’s efforts in administering the Family Self-Sufficiency Program.

  3. To assess the effectiveness of MSHDA’s efforts in administering the Emergency Solutions Grant Program.


Timing

We estimate a release date in Mid 2018

Medicaid Non-Emergency Transportation - 391-0715-17

Description of Agency

The Medicaid Non-Emergency Transportation (NEMT) Program’s purpose is to ensure transportation to and from medical appointments for eligible Medicaid beneficiaries. The Michigan Department of Health and Human Services (MDHHS) administers the program and provides non-emergency medical transportation to Medicaid beneficiaries who cannot otherwise afford a ride to medical appointments. The rides must be for medical purposes, including medical, dental, vision, mental health, or substance abuse appointments, or to the pharmacy.

Audit Objectives

  1. To assess the effectiveness of MDHHS’s efforts to administer select NEMT services.

  2. To assess the sufficiency of MDHHS’s efforts to measure beneficiary satisfaction with NEMT services.


Timing

We estimate a release date in Mid 2018

Michigan Business Development Program - 186-0500-17

Description of Agency

The Michigan Business Development Program (MBDP) is an incentive program established to provide grants, loans, and other economic assistance to qualified businesses that make qualified investments or provide qualified new jobs in Michigan. MBDP is available through the Michigan Strategic Fund (MSF), in cooperation with the Michigan Economic Development Corporation.

Audit Objectives

  1. To assess the sufficiency of MSF’s due process for awarding MBDP projects.

  2. To assess the effectiveness of MSF’s efforts to monitor MBDP project agreement compliance.

  3. To assess MSF’s compliance with MBDP statutory reporting requirements.

  4. To assess the sufficiency of MSF’s efforts to evaluate MBDP’s economic development outcomes.


Timing

We estimate a release date in Mid 2018

Administration of Act 51 Funds - 591-0410-17

Description of Agency

The Michigan Transportation Fund, established by Public Act 51 of 1951, as amended, is the depository for revenues such as motor vehicle license fees and gasoline and diesel fuel tax. After various statutory deductions and distributions, the revenue is distributed to the State (39.1%), to counties (39.1%), and to cities and villages (21.8%). Act 51 restricts the use of funds to transportation related activities, such as road preservation, road maintenance, road construction, and snow removal. The Michigan Department of Transportation (MDOT) allocates distributions and monitors usage of funds as required by Act 51.

Audit Objectives

  1. To assess the timeliness and accuracy of MDOT’s allocation and distribution of Act 51-related funding.

  2. To assess the sufficiency of MDOT’s processes for monitoring and reporting on the use of Act 51-related funds.


Timing

We estimate a release date in July 2018

Information Technology Fund and IT Billings - 071-0137-17

Description of Agency

The Information Technology Fund is an internal service fund which was created by administrative decision to provide telecommunication and information technology services for State agencies. User agencies are billed for the cost of such services based on rates established to cover actual costs.

Audit Objectives

  1. To express an opinion on whether the entity’s financial statements are fairly presented in conformity with accounting principles generally accepted in the United States of America.

  2. To issue a report on internal control over financial reporting and on compliance and other matters in accordance with generally accepted government auditing standards.

  3. To assess the effectiveness of the Department of Technology, Management, and Budget’s efforts to ensure that billings to its customers reflect the appropriate costs of those services provided through the Information Technology Fund.


Timing

We estimate a release date in Mid 2018

Comprehensive Health Care Program – Oversight and Encounter Claim Integrity - 391-0702-17

Description of Agency

The Comprehensive Health Care Program was initiated as the mechanism for controlling costs and improving beneficiary care in Michigan’s Medicaid program. The Michigan Department of Health and Human Services (MDHHS) contracts with Medicaid Health Plans (MHPs) to provide health care and care management services to the Medicaid population.

During fiscal years 2015 and 2016, total capitated rate payments were approximately $7.4 and $8.0 billion dollars, respectively. As of May 1, 2017, there were approximately 1.8 million individuals enrolled in managed care through either the Medicaid or Healthy Michigan programs.

Audit Objectives

  1. To evaluate the sufficiency of MDHHS’s oversight efforts to ensure beneficiary access to medical care.

  2. To assess MDHHS’s efforts to ensure the validity of MHPs’ encounter claim data.

  3. To assess the sufficiency of MDHHS’s efforts to monitor the MHPs’ provider networks.


Timing

We estimate a release date in Mid 2018

Legacy Systems and Business Modernization - 071-0550-17

Description of Agency

In 2008, the National Association of State Chief Information Officers (NASCIO) identified the modernization of state IT legacy systems as a significant financial, technical, and programmatic challenge to states’ ability to deliver services to citizens and conduct day-to-day business. Legacy systems are the systems, technologies, and security architectures that use sunset, frozen, or unsupported technologies and architectures as defined by the Department of Technology, Management, and Budget (DTMB) policies and standards and the Enterprise Architecture (EA) Technology Roadmap. Legacy systems can pose a risk to State operations including a shortage of individuals with the skills to maintain legacy applications; systems that inadequately support business processes or require significant manual work arounds; systems that cannot be modified without significant technical complexity and cost; and systems that create security risks. In fiscal year 2013, the Legislature established the Information Technology Investment Fund (ITIF) to provide dedicated funding for Enterprisewide IT investment projects including the modernization of legacy systems and infrastructure. From fiscal years 2013 through 2016, DTMB had expended $203.5 million of the $219.5 million appropriated.

Audit Objectives

  1. To assess the effectiveness of DTMB’s efforts to optimize the maturity of the State’s IT investment management processes.

  2. To report on the status of the State’s legacy systems.


Timing

We estimate a release date in Mid 2018

Offender Management System - 471-0593-17

Description of Agency

The Department of Corrections (DOC) uses the Offender Management System (OMS) to manage offenders and offender information, including the processing of transactions such as release date computations, daily counts of offenders housed at DOC correctional facilities, and misconduct tracking. Offender data stored in OMS is also used to generate notifications to crime victims as required by Michigan law. OMS was developed by DOC in conjuction with DTMB and various vendors. DOC implemented OMS in August 2014 at a cost of over $13 million. There are 2,881 enabled users of OMS.

Audit Objectives

  1. To assess the effectiveness and efficiency of DOC’s OMS.

  2. To assess the effectiveness of DOC’s and DTMB’s security and access controls over OMS.


Timing

We estimate a release date in July 2018

Virtual Learning in Traditional Public Schools - 313-0224-16

Description of Agency

Virtual learning is a method of receiving academic instruction online through a computer-based internet-connected learning environment. Michigan law allows students in grades 6 through 12 to enroll in up to two online courses in an academic term, semester, or trimester. In order to receive a high school diploma, Michigan students must have an online course or learning experience. Students are considered virtual learners if they take at least one online course in a school year. Virtual learning in traditional public schools (non-charter schools) may be offered at a supervised facility during the day as a scheduled class period or through self-scheduled learning where students have some control over time, location, and pace of their education. Virtual learners in traditional public schools can enroll in courses delivered by their school, an intermediate school district, other traditional public schools, Michigan Virtual School, or charter schools.

Audit Objectives

  1. To determine the effectiveness of the Michigan Department of Education’s (MDE’s) efforts to ensure that traditional public schools provided students with the online course or learning experience required to award a high school diploma.

  2. To assess the sufficiency of MDE’s efforts to ensure that traditional public schools provided students with the required access and support for online courses.

  3. To determine the sufficiency of MDE’s efforts to monitor and evaluate the virtual learning provided by traditional public schools.


Timing

We estimate a release date in Mid 2018

Select Services Within the Bureau of Local Government Services - 271-0290-16

Description of Agency

The Bureau of Local Government Services provides various services to local units of government, including assisting the State Tax Commission in supervising the administration of State property tax laws; collecting certain taxes; reviewing and approving certain exemption applications; monitoring and approving local unit deficit elimination plans; auditing and overseeing the accounting and audits of local government; and reviewing applications for the issuance of debt.

Audit Objectives

    1. To assess the Local Government Financial Services Division’s effectiveness related to reviewing and conducting audits of local units of government.

    2. To assess the Local Government Financial Services Division’s effectiveness related to reviewing and approving issuance of debt and reviewing deficit elimination plans.

    3. To assess the Property Services Division’s effectiveness to ensure that taxes and credits for property of select public utilities are properly assessed, applied, and paid to the General Fund.

    4. To assess the Property Services Division’s effectiveness to ensure that local governments accurately and promptly pay select required taxes to the School Aid Fund.


    Timing

    We estimate a release date in Mid 2018

    Health and Human Services Statewide Child Support Program – Establishment of Child Support Orders - 431-0701-15

    Description of Agency

    The Statewide Child Support Program was developed to improve self-sufficiency of families by requiring noncustodial parents to fulfill their continuing obligation to support their children and to collect child support to offset State and federal public assistance program costs. In Michigan, the Program operates through the cooperative efforts of three agencies: the Office of Child Support, Michigan Department of Health and Human Services; county prosecuting attorney offices; and Friend of the Court offices. The Office of Child Support is responsible for administering the Program on a Statewide basis.

    Audit Objectives

    1. To assess the sufficiency of the Child Support Program’s efforts to establish child support cases consistent with selected State and federal requirements.

    2. To assess the effectiveness of the Child Support Program’s efforts to establish child support orders.


    Timing

    We estimate a release date in July 2018

    Michigan Rehabilitation Services - 431-0246-16

    Description of Agency

    Michigan Rehabilitation Services (MRS) works with eligible customers and employers to achieve quality employment outcomes and independence for individuals with disabilities. To be eligible for MRS, customers must have a physical or mental impairment that is a barrier to their ability to obtain or retain employment.

    Audit Objectives

    1. To assess the effectiveness of MRS’s efforts to ensure the propriety of expenditures for goods and services provided to its customers.

    2. To assess the sufficiency of MRS’s customer complaint and appeals resolution process.

    3. To assess the sufficiency of MRS’s efforts to monitor funding provided to Centers for Independent Living.

    4. To assess the effectiveness of MRS’s efforts to ensure that it meets its outcome targets.


    Timing

    We estimate a release date in May 31, 2018

    Health and Human Services Partnership, Accountability, Training, Hope (PATH) Program - 431-3301-16

    Description of Agency

    The PATH Program is a partnership between the Michigan Department of Health and Human Services (MDHHS) and the Michigan Department of Talent and Economic Development’s Talent Investment Agency (TIA) to connect Michigan’s Family Independence Program (FIP) families with the kind of jobs, education, and training opportunities that will help them achieve self-sufficiency and meet the workforce and skill needs of Michigan businesses. TIA contracts with Michigan Works! Agencies to provide specialized services through PATH Program plans. These services include job search/job readiness, job skills training, community service programs, unsubsidized employment, subsidized public and private sector employment, and work experience programs. The PATH Program has two goals. One goal is to identify barriers and help FIP clients connect to the resources needed to obtain employment, ultimately leading the client toward self-sufficiency. The other goal of the PATH Program is to help Michigan reach the federally mandated 50% Temporary Assistance for Needy Families (TANF) work participation rate.

    Audit Objectives

    1. To assess the sufficiency of MDHHS’s and TIA’s efforts to evaluate PATH Program results.

    2. To assess MDHHS’s and TIA’s compliance with selected laws, regulations, policies, and procedures governing the PATH Program.

    3. To assess the effectiveness of MDHHS’s and TIA’s efforts in monitoring select PATH Program payments.


    Timing

    We estimate a release date in June 2018

    Health and Human Services Children’s Protective Services Investigations - 431-1285-16

    Description of Agency

    Children’s Protective Services (CPS) is responsible for investigating allegations of child abuse and neglect. CPS has 30 days to complete an investigation, including conducting interviews with the alleged child victim(s), the child’s caretaker(s), and the alleged perpetrator(s); viewing the home; reviewing police reports, criminal history, medical reports, and school reports; and completing safety, risk, and need/strengths assessments. CPS investigations determine if there is a preponderance of evidence of child abuse or neglect and classify each investigation into one of five categories. The category indicates the type of services that will be provided to the child and child’s family; whether the perpetrator is added to the Statewide Child Abuse and Neglect Central Registry; and whether the child should be removed from the family home, temporarily or permanently. CPS utilizes the Michigan Statewide Automated Child Welfare Information System (MiSACWIS) to document its investigative steps and conclusions.

    Audit Objectives

    1. To assess the sufficiency of the Michigan Department of Health and Human Services’ (MDHHS’s) efforts to ensure the appropriate and consistent application of selected CPS investigation requirements.

    2. To determine the effectiveness of MDHHS’s efforts to accurately capture data used to report its compliance with selected CPS investigation timeliness requirements.


    Timing

    We estimate a release date in Mid 2018

    Health and Human Services Child Placing Agencies - 431-2780-16

    Description of Agency

    Child placing agencies are a combination of public agencies and private contracted agencies, licensed by the Michigan Department of Health and Human Services (MDHHS), that deliver foster care, adoption, and other services for children in Michigan’s foster care system. The child placing agencies’ responsibilities include ensuring the safety, security, permanency, and well-being of the children for whom the agency provides services.

    Audit Objectives

    1. To assess MDHHS’s effectiveness in licensing child placing agencies.

    2. To determine the effectiveness of MDHHS’s efforts to monitor child placing agency service delivery.

    3. To assess the sufficiency of MDHHS’s efforts to report child welfare information applicable to child placing agency activities in accordance with selected State and federal requirements.


    Timing

    We estimate a release date in Mid 2018

    Office of Career and Technical Education - 313-0185-16

    Description of Agency

    The Office of Career and Technical Education (OCTE) is responsible for the administration of the secondary school programs authorized by the federal Carl D. Perkins Career and Technical Education Improvement Act of 2006 and Sections 61a. and 61b. of the State School Aid Act. OCTE’s mission is to provide secondary school students in grades 9 through 12 with the necessary academic, technical, and work-behavior skills to enter, compete, and advance in their education and careers.


    Audit Objectives

    1. To assess the appropriateness of OCTE’s process for awarding and distributing career and technical education program grants.

    2. To assess the effectiveness of OCTE’s efforts in monitoring career and technical education program activities and expenditures.

    3. To assess the effectiveness of OCTE’s efforts to evaluate the performance of career and technical education programs.


    Timing

    We estimate a release date in Mid 2018


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