Criminal History of Educators and Other School Employees - 313-0640-20

Audit Objectives

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

Walter P. Reuther Psychiatric Hospital - 391-0230-16F

Michigan State Police Retirement System - 071-0154-20

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 State Employees’ Retirement System - 071-0151-20

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 - 071-0152-20

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 Military Retirement Plan - 071-0158-20

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.

State of Michigan 457 Plan - 071-0157-20

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.

State of Michigan 401K Plan - 071-0156-20

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 Judges’ Retirement System - 071-0153-20

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 Legislative Retirement System - 900-0140-20

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 Economic Development Corporation - 186-0406-20

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 Strategic Fund - 186-0401-20

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.

Flint Emergency Expenditures - 000-2019-20

Description

On January 5, 2016, former Governor Rick Snyder declared a state of emergency for Genesee County (referred to as the Flint declaration of emergency) due to the ongoing health and safety issues caused by elevated lead levels in the City of Flint’s drinking water. The Legislature enacted numerous appropriations to address this situation, both as supplemental appropriations to and transfers within the fiscal year 2016 budget and spending authorization provided in the fiscal year 2017 budget.

Public Act 3 of 2016 requires the Office of the Auditor General to audit the use of the funds appropriated for this emergency and report at a minimum of every six months until the funds are expended.

Audit Objectives

  1. To determine the appropriateness of State agencies’ expenditure of the Flint declaration of emergency appropriations as of September 30, 2019.

  2. To report State agencies’ expenditures of the Flint declaration of emergency appropriations.


Timing

We estimate a release date in January 2020

Michigan Automated Prescription System - 641-0220-20

Audit Objectives

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

Community Development and Revitalization Programs - 186-0210-20

Audit Objectives

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

State of Michigan Comprehensive Annual Financial Report - 071-0010-20

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.

State of Michigan Single Audit - 000-0100-20

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.

Bureau of Services for Blind Persons - 641-0230-16F

Grand Rapids Home for Veterans - 511-0170-18F

Description of Agency

The Grand Rapids Home for Veterans provides nursing care and domicilary 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 August 31, 2019, the Home had 204 members receiving nursing care and 19 members residing in the domiciliary units. As of September 6, 2019, the Home had 486 State and contract employees. The Home expended $43.2 million for fiscal year 2018 ($23.6 million from State funding, $14.8 million from federal funding, and $4.7 million from member assessments and private donations).

Timing

We estimate a release date in Early 2020

Medicaid Home Help Program - 391-0708-19

Audit Objectives

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

Medicaid Client Eligibility Determination - 391-0710-19

Audit Objectives

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

Sustainability Section - 761-0335-19

Description of Agency

The Department of Environment, Great Lakes, and Energy’s Sustainability Section, within the Materials Management Division, is composed of the Energy, Recycling, and Sustainable Development Units. The Energy Unit promotes healthy communities, economic growth, and environmental sustainability by pursuing energy waste reduction and renewable energy. The Energy Unit’s goal is that, by 2025, not less than 35% of the State’s electric needs will be met through energy waste reduction and increasing renewable energy. The Recycling Unit seeks to increase Michigan’s recycling rate and make recycling more convenient for Michigan residents. The Recycling Unit’s goal is for 30% of residential waste to be recycled by 2025. The Unit had $6.0 million available for infrastructure grants in fiscal year 2019. The Sustainable Development Unit assists business, institutions, and local communities with improving the environment by reducing the amount of environmental waste. It accomplishes this by providing technical and financial assistance and facilitating discussions and networking opportunities that may lead to a reduction in source pollution.

Audit Objectives

  1. To assess the sufficiency of the Sustainability Section’s efforts to evaluate its effectiveness.

  2. To assess the effectiveness of the Sustainability Section’s administration of grants and other resources.


Timing

We estimate a release date in Early 2020

Food and Dairy Division - 791-0200-12F

Description of Agency

The Food and Dairy Division (FDD) licenses and inspects more than 1,300 dairy farms, in addition to other dairy facilities, dairy trucks, and haulers and samplers. FDD also licenses and inspects more than 18,000 food establishments, including grocery and convenience stores, food processors, and food warehouses. In addition, FDD provides program oversight to the 45 local health departments that are responsible for inspecting more than 45,000 food service establishments, including restaurants.

Timing

We estimate a release date in Early 2020

Section 31a Program for At-Risk Pupils - 313-0160-19

Audit Objectives

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

Claimant Services, Unemployment Insurance Agency - 641-0318-14F

Description of Agency

The Unemployment Insurance Agency (UIA) helps jobless workers and their families by providing up to 20 weeks of regular unemployment insurance (UI) benefits while they seek new employment. UIA reported that it received 340,841 new claims and paid UI benefits totaling $743.2 million to 206,745 unduplicated claimants in fiscal year 2018. UIA’s fiscal year 2018 administrative expenditures totaled $161.3 million.

Timing

We estimate a release date in Early 2020

Special Alternative Incarceration Program for Men - 471-0202-19

Description of Agency

The Michigan Department of Corrections’ (MDOC’s) mission is to create a safer Michigan by holding offenders accountable while promoting their success.

MDOC’s Special Alternative Incarceration Program (SAI) for men is an alternative to prison for selected male prisoners and probationers convicted of certain nonassaultive crimes. SAI is a 90-day intensive, regimented program that focuses on changing negative behavior into socially acceptable behavior. After program completion, trainees are released on probation or parole.

As of September 30, 2018, SAI had 109 employees. For fiscal year 2018, SAI expended $14.3 million, graduated 817 trainees, and had a cost of $176.97 per trainee, per day.

Audit Objectives

  1. To assess the effectiveness of SAI’s eligibility screening, intake, and discharge processes.
  2. To assess SAI’s compliance with policies and procedures related to safety and security.
  3. To assess SAI’s compliance with policies and procedures related to food service.
  4. To assess the sufficiency of DOC’s efforts to evaluate the benefits of SAI.


Timing

We estimate a release date in Early 2020

Child Care Fund - 431-1400-19

Description of Agency

The Michigan Department of Health and Human Services (MDHHS) administers the Child Care Fund (CCF), which supports a collaborative effort between the State and county governments to fund programs that serve neglected, abused, and delinquent youth in Michigan. The State reimburses counties 50% for eligible juvenile justice services. The CCF Reimbursement Unit, Bureau of Audit and Federal Compliance Division, Children’s Services Agency, reviews and approves annual county CCF program and spending plans. The CCF Reimbursement Unit also reviews monthly reimbursement requests. The CCF Audit Unit conducts on-site reviews to ensure that county services comply with State statute and MDHHS policies and procedures. The State’s reimbursements to counties totaled $160 million during fiscal year 2018 and $93.5 million during fiscal year 2019 through June 30, 2019.

Audit Objectives

  1. To assess the sufficiency of MDHHS’s efforts to approve county CCF annual plans and budgets that comply with State statute and CCF Handbook requirements.

  2. To assess the sufficiency of MDHHS’s efforts in monitoring the appropriateness of CCF expenditures reimbursed to counties.

  3. To assess the timeliness of MDHHS’s CCF expenditure reimbursements to counties.


Timing

We estimate a release date in Early 2020

Bureau of Community Based Services – Division of Recovery Oriented Systems of Care - 391-0670-19

Audit Objectives

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

Office of Hearings and Administrative Oversight - 231-0233-19

Description of Agency

The mission of the Office of Hearings and Administrative Oversight (OHAO) is to regulate, investigate, interpret, and enforce laws and policy regarding the various regulatory and licensing functions of the department; to provide for the safety of motorists by ensuring compliance with licensing controls and standards; and to establish policies, programs, and interventions to reinforce the established standards. The OHAO employs hearing officers who hold hearings on driver’s license appeals as well as administrative hearings for business licenses and certifications. It also administers the Breath Alcohol Ignition Interlock Device Program.


Audit Objectives

  1. To assess the sufficiency of the OHAO’s oversight of the breath alcohol ignition interlock device manufacturers and service centers.

  2. To assess the effectiveness and efficiency of the OHAO’s oversight of the Ignition Interlock Program.

  3. To assess the sufficiency of the OHAO’s appeals hearing processes.


Timing

We estimate a release date in January 2020

Division of Emergency Medical Services and Trauma - 391-0268-19

Description of Agency

The Division of Emergency Medical Services and Trauma (DET), Michigan Department of Health and Human Services (MDHHS), serves to better protect the health and well-being of Michigan citizens through the administration and continuous improvement of emergency medical services (EMS) and a Statewide trauma system. DET is responsible for the administration of license and inspection requirements for EMS personnel, life support agencies, and life support vehicles; the oversight of EMS education programs; and the implementation and evaluation of a Statewide trauma system. There were approximately 28,800 EMS providers, 800 life support agencies, and 3,800 life support vehicles licensed in Michigan as of August 2019. In fiscal year 2018, DET expended $5.4 million on salaries, wages, and administrative expenses. As of July 2019, DET had 35 employees.

Audit Objectives

  1. To assess the effectiveness of MDHHS’s efforts to appropriately administer licensing and inspection requirements for EMS personnel, agencies, and vehicles.

  2. To assess the effectiveness of MDHHS’s oversight of EMS education programs.

  3. To assess the effectiveness of MDHHS’s efforts to implement and evaluate a Statewide trauma system in compliance with requirements.


Timing

We estimate a release date in Early 2020

Office of Land Survey and Remonumentation - 641-0991-19

Description of Agency

The Office of Land Survey and Remonumentation (OLSR) administers the State Survey and Remonumentation Act (Public Act 345 of 1990) by coordinating the restoration, maintenance, and preservation of the original public land survey corners. Each county’s Register of Deeds collects a $4 per document recordation fee that funds the State Survey and Remonumentation Fund, which OLSR distributes in the form of county grants to implement the county’s monumentation or remonumentation plans. County grant amounts are determined based on a percentage of remitted recordation fee revenues plus a share of the remaining funds prorated based on the county’s square land miles.

For fiscal years 2017 and 2018, recordation fee revenue deposited into the State Survey and Remonumentation Fund totaled $7 million and $6.8 million and OLSR expended $5.5 million and $5.9 million in county grants, respectively.

Audit Objective

To assess the effectiveness of OLSR’s efforts to administer the State Survey and Remonumentation Grant Program.

Timing

We estimate a release date in Early 2020

Liquor Purchase Revolving Fund - 641-0161-19

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 November 2019

Michigan State Housing Development Authority Cash and Investment Balances - 186-0201-19

Audit Objective

To express an opinion on whether the schedule of cash and investments in the possession or under the control of the Michigan State Housing Development Authority as of March 31, 2019 is fairly presented in conformity with accounting principles generally accepted in the United States of America.

Bureau of Finance and Administration - 591-0130-19

Description of Agency

The Michigan Department of Transportation’s (MDOT’s) Bureau of Finance and Administration (BFA) provides the internal support necessary for the operation of the department including accounting services, bond financing, budgeting, cash management, fiscal planning and reporting, property leasing, and all related financial functions. BFA consists of three divisions: Accounting Services Division, Financial Operations Division, and Contract Services Division. In fiscal year 2018, BFA expended $19.1 million on salaries, wages, and administrative expenses. As of June 30, 2019, BFA had 138 employees.

Audit Objectives

  1. To assess the effectiveness of the Accounting Services Division’s efforts to administer accounting services to its customer agencies.

  2. To assess the effectiveness of the Financial Operations Division’s efforts to deliver financial and operational services throughout the department.

  3. To assess the effectiveness of BFA’s access controls over selected IT systems.


Timing

We estimate a release date in Early 2020

Traffic and Safety Section - 591-0162-19

Description of Agency

The Traffic and Safety Section, Michigan Department of Transportation (MDOT), is part of the Transportation Systems Management and Operations Division. The Section participates in all phases of MDOT’s efforts to reduce traffic crashes, serious traffic injuries, traffic fatalities, vehicle delays, fuel consumption, pollution, and operating costs by increasing the safety, efficiency, and capacity of the State highway trunkline system. The Section consists of four units which are Geometric Design, Pavement Markings, Safety Programs, and Traffic Signing Units. As of July 2019, the Section was working on 51 active contractual projects totaling $7.2 million. The Section was authorized a total of $69.6 million for projects in fiscal year 2019 and has 26 employees.

Audit Objectives

  1. To assess the effectiveness of the Section’s efforts to track and analyze traffic crash trends.

  2. To assess the sufficiency of the Section’s efforts to oversee highway construction design plans for the proper geometric features, pavement markings, and traffic signing.

  3. To assess the effectiveness of the Section’s efforts to administer traffic and safety-related construction and design contracts.


Timing

We estimate a release date in Early 2020

Statewide Contracting Practices for Commodities and Professional Services, Central Procurement Services - 071-0142-19

Description of Agency

Central Procurement Services’ (CPS’s) mission is to provide State agencies with the mechanism to purchase the products and services required to serve the citizens of the State of Michigan on time, of good quality, and at a reasonable price. CPS sets policies and procedures for purchasing across State departments and manages all aspects of high-level, complex bids to help State agencies achieve their missions and ensure the best value for Michigan residents. CPS is responsible for contracting for supplies, materials, services, insurance, utilities, third-party financing, printing, and other items needed by State departments. As of May 2019, CPS identified 530 active commodities and professional services contracts totaling approximately $46.4 billion. As of July 9, 2019, CPS had 60 full-time equated positions.

Audit Objectives

  1. To assess CPS’s compliance with selected laws, rules, and regulations related to solicitations, contracts, and change notices.

  2. To assess the effectiveness of CPS’s efforts to monitor State agency compliance with delegated purchasing authority requirements.

  3. To assess the effectiveness of CPS’s efforts to monitor vendor performance.


Timing

We estimate a release date in Early 2020

SQL Database Controls - 071-0571-19

Description of Agency

The Department of Technology, Management, and Budget (DTMB) uses SQL database software to manage the data for approximately 450 of the State’s IT systems. Teams of database administrators within DTMB Agency Services manage the SQL databases. The databases are used for transation processing and reporting of critical IT systems including the Michigan Women, Infants, and Children Information System (MI-WIC); Newborn Screening (NBS); and Enterprise Backup and Recovery System (EBUR). Security and access controls are the responsibility of the database administrators in conjunction with the data owners at the various State agencies.

Audit Objectives

  1. To assess the effectiveness of DTMB’s governance structure over the State’s SQL database environment.

  2. To assess the effectiveness of DTMB’s efforts to implement key security and access controls over the State’s SQL databases.


Timing

We estimate a release date in Early 2020

IT Equipment Surplus and Salvage - 071-0515-19

Description of Agency

IT equipment is regularly purchased and used by State of Michigan employees to process and store data for State government operations. As this equipment becomes surplus, obsolete, or out of warranty, the State must dispose of these items in a safe and secure manner. The State has contracted with a third-party vendor to conduct the sanitization or disposal of unneeded IT equipment, including desktop computers, notebook computers, servers, storage and network devices, smart phones, and tablet computers. State employees use the Automated Asset Recovery Program system to submit unneeded equipment to the Department of Technology, Management, and Budget (DTMB) for surplus and salvage. DTMB’s Delivery, Warehouse, and Surplus Services unit is responsible for obtaining the equipment from State agencies and storing it at a DTMB warehouse until the vendor picks it up. Workstations that are identified as fit for reuse are also stored at the warehouse as agency stock.

Audit Objectives

  1. To assess the sufficiency of DTMB’s efforts to prevent the unauthorized disclosure of data on surplus and salvage IT equipment.
  2. To assess the effectiveness of DTMB’s efforts to prevent and detect theft of surplus and salvage IT equipment.

Timing

We estimate a release date in Early 2020

Kalamazoo Psychiatric Hospital - 391-0220-19

Description of Agency

The Kalamazoo Psychiatric Hospital (KPH) operates under the jurisdiction of the Michigan Department of Health and Human Services to provide inpatient psychiatric services for persons with severe mental illness. KPH’s mission is to provide the highest quality behavioral health services in a safe and supportive environment that maximize opportunities for individual recovery, growth, and successful community reintegration.

As of July 31, 2019, KPH had 144 patients (79% of its 183 patient operating capacity) who were committed to KPH based on a court order or determinations of not guilty by reason of insanity and incompetent to stand trial. From August 1, 2017 through July 31, 2019, KPH admitted 256 patients and discharged 251 patients. As of May 4, 2019, KPH had 454 employees; and for fiscal year 2018, it expended $61.8 million.

Audit Objectives

  1. To assess the sufficiency of KPH’s provision of patient care services.

  2. To assess the effectiveness of KPH’s efforts to provide for the safety and security of its patients, staff, and visitors.

  3. To assess the effectiveness of KPH’s controls over pharmaceuticals.

  4. To assess the accuracy of employee time reporting.


Timing

We estimate a release date in Early 2020

Michigan Integrated Tax Administration System - 271-0595-19

Description of Agency

The Department of Treasury and the Department of Technology, Management, and Budget (DTMB) implemented the Michigan Integrated Tax Administration System (MIITAS) in 2008 to process the new Michigan Business Tax (MBT). Since then, the following taxes have been added:

• Corporate income tax (CIT)
• Flow-through withholding (FTW)
• Sales, use, and withholding (SUW)
• City of Detroit individual income, withholding, and corporate income
• Essential services assessment (ESA)
• Medical marijuana facilities (MMF)

The SAP ECC software, using the Tax and Revenue Management (TRM) solution, provides the core tax processing functionality of MIITAS. There are approximately 800 State users and over 300,000 taxpayers that access the system. As of June 2019, the State spent $128,972,266 in development, enhancements, and ongoing support of MIITAS.

Audit Objectives

  1. To assess the effectiveness of selected security and access controls over MIITAS.

  2. To assess the sufficiency of selected tax processing controls within MIITAS.

  3. To assess the effectiveness of Treasury and DTMB’s change controls over MIITAS.


Timing

We estimate a release date in Early 2020

Michigan State Employees’ Retirement System Schedules of Employer Pension and OPEB Allocations and Schedule of Collective Pension and OPEB Amounts - 071-0165-19

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 November 2019

Pension and OPEB Census Data Testing - 071-0163-19

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.

Employee Benefits Division’s Postemployment Life Insurance Benefit Information - 071-0168-19

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.

Bureau of Elections - 231-0235-19

Description of Agency

The Bureau of Elections (BOE) was established to assist with the administration of the Secretary of State’s election-related duties and responsibilities. BOE maintains the State’s Qualified Voter File (QVF), which is the complete list of 7.5 million registered voters in Michigan. BOE offers guidance and develops and provides training to the 1,603 county, city, and township clerks who independently administer elections under their jurisdiction. BOE also administers the State’s campaign finance, lobbyist, and casino disclosure laws, which help to ensure the transparency of the State’s election process. In fiscal year 2018, BOE expended $24.6 million.


Audit Objectives

  1. To assess the sufficiency of BOE’s efforts to maintain the integrity of the QVF.

  2. To assess the effectiveness of selected application access controls over the QVF Refresh system.

  3. To assess the sufficiency of BOE’s efforts to establish and provide training to county, city, and township officials who are responsible for conducting elections.

  4. To assess the sufficiency of BOE’s efforts to comply with the requirements of the Michigan Campaign Finance Act; the Lobbyists, Lobbying Agents, and Lobbying Activities Act; and the Casino Interest Registration Act.


Timing

We estimate a release date in December 2019

Women’s Huron Valley Correctional Facility – Medical, Dental, and Optical Services - 471-0301-19

Description of Agency

The Bureau of Health Care Services (BHCS), Department of Corrections (DOC), is responsible for coordinating medical, dental, and optical services to approximately 2,100 prisoners at the Women’s Huron Valley Correctional Facility. These services are provided through an on-site, outpatient clinic at the facility and through a managed health care system for off-site services.

Audit Objectives

  1. To assess the effectiveness of BHCS’s efforts to provide medical, dental, and optical services.

  2. To assess the effectiveness of DOC’s efforts to monitor its health care vendor’s compliance with selected contract requirements


Timing

We estimate a release date in Early 2020

Bridge Inspection Program and MiBridge System - 591-0169-19

Desciption of Agency

The Michigan Department of Transportation’s (MDOT’s) Bureau of Bridges and Structures (BOBS) is responsible for administering the State’s bridge inspection program in compliance with National Bridge Inspection Standards (NBIS) for highway bridges longer than 20 feet that are located on public roads. The bridge inspection program is critical to ensuring the safety of Michigan highway bridges, identifying repair and maintenance needs, and determining the appropriate allocation of MDOT bridge funds. BOBS is responsible for establishing procedures related to bridge inspections, load rating calculations, quality control, and quality assurance. As of May 31, 2019, MDOT and 329 bridge owners were responsible for 11,186 bridges.

MiBridge is MDOT’s primary system for maintaining bridge-related data, including plan drawings, inspection reports, load ratings, and critical findings. MiBridge is used by bridge inspectors and bridge management personnel to maintain the bridge inventory and by local agencies, consultants, and the public to determine the condition of Michigan bridges.

Audit Objectives

  1. To assess the effectiveness of MDOT’s efforts to administer its quality control and quality assurance program over bridge inspections and load ratings.
  2. To assess MDOT’s compliance with selected federal and State requirements for its bridge inspection program.
  3. To assess the effectiveness of selected MiBridge access, backup, and application controls.

Timing

We estimate a release date in Early 2020

Information Technology Fund and IT Billings - 071-0137-19

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 DTMB’s administration of the Information Technology (IT) Fund.


Timing

We estimate a release date in Early 2020

Prisoner Security Classification and Recommended Programming - 471-0350-18

Description of Agency

Security Classification – The Department of Corrections (DOC) uses a prisoner security classification process to determine where a prisoner shall be housed. The classification process has been designed to ensure that each classification decision is made in a manner that is consistent, fair, and fiscally responsible, while recognizing that the primary responsibility and overall goal is to protect the public, employees, and prisoners. The security classification level is based on the confinement level (the level of physical restraint necessary to reduce escape risk) and the management level (the level of physical restraint necessary to maintain good institutional order to protect prisoners and staff from harm).

Recommended Programming – DOC assesses each prisoner’s risks, needs, and strengths in order to provide responsive treatment, programming, and opportunities throughout the prisoner’s sentence to provide the prisoner with the tools to make a successful transition back into the community upon release.

As of August 1, 2018, DOC operated 31 prisons housing approximately 39,700 prisoners. During the period October 1, 2015 through July 31, 2018, DOC completed 185,875 security assessments and created 131,321 program recommendations.

Audit Objectives

  1. To assess the sufficiency of DOC’s process for assigning security classifications.

  2. To assess the sufficiency of DOC’s efforts to ensure that prisoners receive recommended programming.


Timing

We estimate a release date in November 2019

Office of Educator Excellence - 313-0140-18

Description of Agency

The Michigan Department of Education’s (MDE’s) Office of Educator Excellence (OEE) supports the educational achievement of Michigan youth, pre-kindergarten through twelfth grade, by ensuring that all professional school personnel complete quality preparation and professional development programs which meet standards established by the Michigan Legislature and the State Board of Education. OEE is also responsible for the certification, endorsement, and permitting processes for teachers, administrators, counselors, and psychologists and for the implementation of Michigan’s educator evaluation program. There were approximately 107,000 teachers and 12,000 school administrators working in Michigan schools during the 2017-18 school year.

Audit Objectives

  1. To assess the sufficiency of OEE’s oversight of required district provided professional development and mentoring for teachers.

  2. To assess the sufficiency of OEE’s oversight of required evaluations for teachers and school administrators.

  3. To assess the effectiveness of OEE’s efforts to ensure that certificates, endorsements, and permits are only issued to educators who comply with State requirements.

  4. To assess the effectiveness of selected MDE user access controls over the Michigan Online Educator Certification System (MOECS).


Timing

We estimate a release date in Early 2020

MILogin - 071-0570-18

Description of Agency

MILogin is the State’s identity, credential, and access management solution. MILogin manages access to State of Michigan (SOM) Web-based applications and services by providing single sign-on (SSO), user authentication, and account/identity management services for internal (SOM workers) and external (third-party and citizen) users. MILogin provides centralized administration and synchronization of user identities to enable the granting and removal of user account access for State systems. MILogin allows employees to log in one time to access multiple State applications. In addition, MILogin provides citizens with the ability to self-manage their user accounts and passwords. MILogin is managed by the Department of Technology, Management, and Budget’s (DTMB’s) Center for Shared Solutions – Enterprise Data and Identity Management. As of March 2018, MILogin provided access to 188 application connections across 14 State agencies.


Audit Objectives

  1. To assess the effectiveness of controls over MILogin administration and end user account management.

  2. To assess the effectiveness of DTMB’s efforts to ensure that MILogin properly authorizes application access.

  3. To assess the effectiveness of DTMB’s controls to ensure the availability of MILogin.


Timing

We estimate a release date in December 2019

Adult Education Program - 186-0720-18

Description of Agency

The Adult Services Division (ASD), Department of Talent and Economic Development, administers the Adult Education Program. This Program provides an opportunity for adults to improve or achieve education levels equivalent to those of high school graduates. Instruction is tailored to meet the individual needs of adult students, and standardized tests identify existing skill levels, appropriate instruction, and academic gains due to instruction. The Program serves approximately 35,000 students each year. In fiscal year 2017, Michigan allocated $25 million from State appropriations and $11 million from federal grant money to over 130 providers of adult education.


Audit Objectives

  1. To assess the effectiveness of ASD’s efforts to monitor the Adult Education Program.

  2. To assess ASD’s compliance with certain rules and regulations.

  3. To assess the appropriateness of ASD’s funding to eligible fiscal agencies and providers.


Timing

We estimate a release date in Early 2020

Child Welfare Caseloads - 431-2785-18

Description of Agency

The Michigan Department of Health and Human Services (MDHHS) administers the State’s child welfare programs and has established maximum caseloads for over 4,000 staff who perform critical tasks related to children’s protective services, foster care, adoption, and child welfare licensing. These staff are located in local county offices and private child placing agencies throughout the State. Ensuring that child welfare staff have manageable workloads is instrumental in promoting the delivery of quality services and improving outcomes for children and families.

Audit Objectives

To assess the sufficiency of MDHHS’s central office efforts to monitor selected child welfare staff caseloads.

Timing

We estimate a release date in Early 2020

Administration of Medicaid Payments to Nursing Facilities for Long-Term Care - 391-0570-18

Description of Agency

The Michigan Department of Health and Human Services’ (MDHHS’s) Long-Term Care Reimbursement Division administers the Medicaid cost reporting, rate setting, and reimbursement settlement processes for long-term care provided by nursing facilities. MDHHS coordinates the annual review of cost reports and sets the Medicaid long-term care reimbursement per diem rates for nursing facility providers. As of October 1, 2017, MDHHS provided long-term care payments to 369 nursing homes, 35 county medical care facilities, 20 inpatient hospitals with long-term care units, and 10 nursing homes with long-term care ventilator units. During fiscal years 2016 and 2017, MDHHS expended $1.7 billion annually for long-term care provided by nursing facilities.

Audit Objectives

  1. To assess the effectiveness of MDHHS’s efforts to administer the long-term care rate setting process.

  2. To assess the effectiveness of MDHHS’s efforts to administer the long-term care audit process.

  3. To assess the effectiveness of MDHHS’s efforts to administer the long-term care cost settlement process.

 

Timing

We estimate a release date in November 2019

Aging and Adult Services Agency - 391-0645-18

Description of Agency

The Aging and Adult Services Agency (AASA) is Michigan’s designated State unit on aging, formed under the Older Michiganians Act of 1981. AASA operates under the authority of the federal Older Americans Act, which was signed into law in 1965 to meet the diverse needs of the growing number of older adults in the United States. AASA’s mission is to provide Statewide leadership, direction, and resources to support Michigan’s aging, adult services, and disability networks, with the aim of helping residents live with dignity and purpose. Michigan’s aging network is composed of a partnership between AASA, 16 regional area agencies on aging (AAAs), and more than 1,300 local service providers offering older and vulnerable adult and family caregiver services. AASA is responsible for addressing older adult issues; facilitating and funding programs and services for older adults; and supervising, monitoring, assessing, and evaluating the services provided by AAAs. For fiscal years 2016 and 2017, AASA expended $94.1 million and $93.9 million, respectively.


Audit Objectives

  1. To assess the effectiveness of AASA’s efforts to monitor agencies that provided select services to older adults in Michigan.
  2. To assess the effectiveness of AASA’s efforts in evaluating its performance.
  3. To assess the effectiveness of selected Michigan Department of Health and Human Services and Department of Technology, Management, and Budget security and access controls over the Aging Information System.

 

Timing

We estimate a release date in October 29, 2019

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 2020

Michigan Public Safety Communications System (MPSCS) - 071-0147-18

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 the Office in monitoring contracts for system improvements and agreements to allow expanded wireless telecommunications on State property.
  2. To assess the effectiveness of the Office, in conjunction with DTMB’s Financial Services, in administering usage of its procurement cards.
  3. To assess the effectiveness of the Office in monitoring activity within the Enterprise Asset Management system (EAM) for accuracy.


Timing

We estimate a release date in December 2019

Workers’ Disability 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 WDCA’s oversight of workers’ compensation wage loss claims.

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


Timing

We estimate a release date in December 2019

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 Early 2020

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 Early 2020

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 Early 2020


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