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

Audit Objectives

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

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

Audit Objectives

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

Michigan Agency for Energy - 641-0171-18

Audit Objectives

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

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

Statewide Oracle Database Controls - 071-0565-14F

Description of Agency

The State maintains approximately 550 Oracle databases that are used for transaction processing and reporting by the State’s various IT systems. Department of Technology, Management, and Budget Agency Services includes database administrator (DBA) teams that manage State agencies’ Oracle databases. Database security and access controls are the responsibility of the DBA teams in conjunction with the data owners at the various State agencies.

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

Audit Objectives

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

Cyber Charter Schools - 313-0225-18

Audit Objectives

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

Self Insurers’ Security Fund - 641-0101-18

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 Early 2018

Flint Water Line Replacement Expenditures - 000-3017-17

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.

 

Timing

We estimate a release date in Early 2018

Permit Activities - 591-0171-18

Audit Objectives

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

Substance Abuse Services - 471-0360-15F

Description of Agency/Program/System

The Department of Corrections is responsible for providing substance abuse and sexual offender treatment programs to prisoners, parolees, and probationers. Substance Abuse Services provides a continuum of treatment options, including educational curriculum and outpatient and residential services during incarceration, and a network of treatment programs, including transitional housing and outpatient and residential services for parolees and probationers. Sexual offender treatment includes intensive services that address deviant thoughts and behavior and is focused on reducing the sexual offending behavior.

Timing

We estimate a release date in Early 2018

State Surplus - 071-0139-14F

Description of Agency/Program/System

The Management and Budget Act (Public Act 431 of 1984) authorizes the Department of Technology, Management, and Budget (DTMB) to dispose of all State surplus personal property (surplus). State Surplus manages all surplus disposals, except for information technology equipment. Surplus is transferred to other State agencies, donated to nonprofit organizations, recycled, discarded, or sold to the general public. DTMB assists local governments, school districts, and community colleges in the sale of their respective surplus. Also, DTMB has an agreement with the Transportation Security Administration to sell voluntarily abandoned property from various airports within the State, and the State retains the revenue generated form these sales.

Timing

We estimate a release date in Early 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 February 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 the 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 tower sharing services provided by 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 tower sharing agreements.
  2. To assess the effectiveness of DTMB-MPSCS in administering usage of its procurement cards.
  3. To assess the effectiveness of MPSCS agencies and users in monitoring the Enterprise Asset Management System 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

Pesticide and Plant Management Division - 791-0215-17

Description of Agency/Program/System

The Pesticide and Plant Pest Management Division (PPPM) is responsible for protecting the public and the environment from unnecessary risks associated with improper pesticide use. PPPM’s program oversight includes licensing commercial pesticide applicator businesses; certifying and registering individual pesticide applicators; registering pesticides distributed and used in Michigan; and investigating, inspecting, and regulating the sale of restricted use pesticides and taking enforcement action when violations occur. The Pesticide Program has 7 central office staff, 4 region supervisors, and 19 field inspectors who investigate complaints and perform inspections Statewide. PPPM had expenditures of $11.3 million for fiscal year 2016.

Audit Objectives

  1. To assess the effectiveness of PPPM’s efforts to license pesticide applicator businesses and certify pesticide applicators.

  2. To assess the effectiveness of PPPM’s efforts to register pesticide products.

  3. To assess the sufficiency of PPPM’s monitoring of manufacturers, distributors, retailers, and pesticide applicators for compliance with pesticide laws and regulations.


Timing

We estimate a release date in April 2018

Bureau of Fire Services and State Fire Marshal - 641-0434-13F

Description of Agency

The mission of the Bureau of Fire Services is to protect life and property by fostering a fire safe environment through inspections, plan review, enforcement, regulation, firefighter training, data collection, and public fire education. The Bureau includes the State Fire Marshal, State Fire Safety Board, Firefighters Training Council, Fire Safety Inspection Program, Fireworks Program, Undergound and Aboveground Storage Tank Programs, and Fire Safe Cigarette Program.

Timing

We estimate a release date in February 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

State of Michigan Comprehensive Annual Financial Report - 071-0010-18

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 Early 2018

Fisheries Division - 751-0150-17

Description of Agency/Program/System

The Fisheries Division’s vision is to provide Michigan with world-class freshwater fishing opportunities that are supported by healthy aquatic environments. To accomplish this vision, the Division conducts scientific research surveys and stock assessments of the State’s waters to understand the aquatic resources, habitats, and fisheries. The scientific research survey information supports the Division’s decision-making on the types and quantities of fish to stock in Michigan waters. In calendar year 2016, the Division placed more than 34 million fish into Michigan’s waters at approximately 1,000 different stocking locations. The Division is also responsible for preventing the introduction and limiting the spread of established species, detecting and responding to new invasions, and controlling established aquatic invasive species.

Audit Objectives

  1. To assess the effectiveness of the Division’s fish stocking efforts.

  2. To assess the Division’s efforts to manage Division-owned dams and regulate State-designated natural rivers.

  3. To assess the effectiveness of the Division’s effort to address aquatic invasive species.


Timing

We estimate a release date in February 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

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

Description of Agency

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

Audit Objectives

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

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



Timing

We estimate a release date in March 2018

Michigan Virtual University - 313-0223-17

Description of Agency

Michigan Virtual University (MVU) was established in 1998 by Governor John Engler as a private, nonprofit 501(c)(3) corporation to deliver online education to meet the educational and training needs of selected industries and related employers. MVU’s functions and activities have evolved and grown since its establishment and are specifically mandated in State statute. MVU’s mission is to advance K-12 education through digital learning, research, innovation, policy, and partnerships. Working in partnership with hundreds of Michigan schools, MVU offers classes to students and professional development programs for educators through online, Web-based services.

MVU is the parent organization of the Michigan Virtual School (MVS) and Michigan Virtual Learning Research Institute (MVLRI), both created by State legislation. MVS is an online resource that enables Michigan high schools and middle schools to provide virtual courses and other learning tools. MVS enables all schools to offer students equal access to diverse courses. MVLRI was created as a center for online learning research and innovation.

MVU is governed by an independent Board of Directors composed of individuals representing business, industry, higher education, K-12 education, and State government. A portion of funding for MVU, MVS, and MLVRI is provided through annual appropriations from the Legislature.

Audit Objective

To assess Michigan Virtual University’s compliance with selected State laws.

Timing

We estimate a release date in March 2018

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 Mid 2018

Pavement Operations - 591-0310-17

Description of Agency/Program/System

The Michigan Department of Transportation (MDOT) is responsible for Michigan’s 9,669-mile State highway system, comprised of all M, I, and US routes. MDOT’s 7 region offices determine pavement material for projects where pavement costs are estimated to be less than $1.5 million. For those projects where pavement costs are estimated to exceed $1.5 million, the Pavement Operations Division peforms a life cycle cost analysis (LCCA) to determine the most cost-effective pavement materials. The Pavement Operations Division operates three labs (aggregate, concrete, and asphalt) that test supplier materials to ensure that they meet MDOT specifications prior to their use on an MDOT project. The 7 regions and 25 transportation service centers test materials throughout the projects to ensure that the materials continue to meet specifications.

The Pavement Operations Division administers the Pavement Demonstration Program. This Program allows MDOT to test new materials and new methods of utilizing existing materials that will increase pavement life and decrease pavement costs.

Audit Objectives

  1. To assess the effectiveness of MDOT’s efforts to ensure that pavement material used meets specifications.

  2. To assess the effectiveness of MDOT’s pavement type selection process.

  3. To assess the sufficiency of MDOT’s efforts to manage the Pavement Demonstration Program.


Timing

We estimate a release date in February 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

Network and Cyber Security - 071-0518-17

Description of Agency

Network security refers to any activity designed to protect the usability and integrity of a network and data. Cybersecurity is the practice of defending an organization’s network and data from unauthorized access or attack by implementing secure processes and technologies. The Department of Technology, Management, and Budget’s (DTMB’s) Cybersecurity and Infrastructure Protection and Infrastructure and Operations units are responsible for designing and maintaining security of the network while implementing technologies to eliminate or reduce cybersecurity threats.

Audit Objectives

  1. To assess the sufficiency of DTMB’s efforts to design and administer a secure IT network.

  2. To assess the effectiveness of DTMB’s security and access controls over the State’s IT network.

  3. To assess the sufficiency of DTMB’s efforts to monitor the security of the State’s IT network.

  4. To assess the effectiveness of DTMB’s cybersecurity awareness programs.


Timing

We estimate a release date in February 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

Pension Census Data Testing - 071-0163-17

Description

Consist of interim audit work designed to support the Financial Audits of the Michigan Public School Employees Retirement System, and the State Employees Retirement System, which we complete after the end of the State’s Fiscal Year. The audit objectives for those audits are:

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.


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 portfolio and investment management processes.

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


Timing

We estimate a release date in Early 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 Mid 2018

MiWaters - 761-0592-17

Description of Agency

MiWaters is a Web-based permitting and compliance database that replaced over 25 applications and databases used by the Water Resources Division (WRD). MiWaters establishes a streamlined electronic permitting process, allowing Michigan to fulfill federal electronic reporting requirements and providing an online component for access to public information. The focus of MiWaters is permitting and compliance, including National Pollutant Discharge Elimination System (NPDES), storm water, groundwater discharge, aquatic nuisance control, Part 41 construction, and land and water interface permits. It also includes electronic reporting of untreated or partially treated sanitary wastewater.


Audit Objectives

  1. To assess the effectiveness of DEQ and DTMB’s security, access, and contingency planning controls over MiWaters.

  2. To assess the sufficiency of the design and implementation of the partnership agreement between DEQ and DTMB in establishing roles and responsibilities for each agency.

  3. To assess the effectiveness of DEQ and DTMB’s efforts to ensure vendor compliance with the MiWaters contract.

  4. To assess the effectiveness of DEQ and DTMB’s efforts to ensure the integrity of MiWaters data.


Timing

We estimate a release date in March 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

Venture Michigan Fund - 000-0435-16

Description

The Venture Michigan Fund (VMF) is a charitable nonprofit corporation (501(c)(3)) created under the Michigan Early Stage Venture Investment Act, Public Act 296 of 2003. VMF’s goal is to promote Michigan’s economic health by assisting in the creation of new jobs, new businesses, and new industries within Michigan by investing in certain businesses that focus on areas including, but not limited to, alternative energy technology, high-technology, and healthcare. To help attain that goal, VMF obtained private financing of $450.0 million to invest in these early-stage companies.

Audit Objectives

  1. To assess VMF’s compliance with select legislative and contract requirements.

  2. To report other information related to VMF activities.

 

Timing

We estimate a release date in March 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 April 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 service expenditures.

    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 Early 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, 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 April 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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