Brownfield Redevelopment Financing Program - 186-0420-20

Audit Objectives

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

Flint Water Service Line Replacement Expenditures - 761-3017-20

Description of Agency

Public Act 340 of 2016 requires the OAG to conduct a final audit of the City of Flint’s use of the $25 million appropriated for service line removal. Our audit report released in October 2019 addresses the final audit requirement.

Also, on March 28, 2017, a U.S. district judge approved a settlement agreement that required the State to allocate $87 million and set aside an additional $10 million in reserves to pay for the replacement of residential lead and galvanized water service lines in the City of Flint. The settlement agreement required the State to request the OAG to conduct annual “financial” and performance audits of the Department of Environment, Great Lakes, and Energy’s (EGLE’s) administration of the payments or reimbursements described in paragraph 23 of the agreement. This performance audit addresses these requirements and is our third report on the expenditures of these funds.

Audit Objectives

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

  2. To determine the appropriateness of EGLE’s expenditure of the Flint water service line replacement appropriations as of July 31, 2020.

  3. To report EGLE’s expenditures of the Flint water service line replacement appropriations.

Timing

We estimate a release date in Late 2020

Flint Emergency Expenditures - 000-2020-20

Description of Agency

On January 5, 2016, Governor 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 March 31, 2020.

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


Timing

We estimate a release date in July 2020

Use of Warranties - 591-0320-20

Audit Objectives

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

Selected Activities Within the Bureau of Construction Codes - 641-0240-20

Audit Objectives

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

State Treasury Accounts Receivable System (STAR) - 271-0590-13F

Disadvantaged Business Entities Program - 591-0351-20

Audit Objectives

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

Issuance and Monitoring of IT Contracts - 071-0510-20

Audit Objectives

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

Community Colleges Skilled Trades Equipment Program - 186-0440-20

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 Schedule of Collective Pension and OPEB Amounts - 071-0165-20

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 Schedules of Employer Pension and OPEB Allocations and Schedule of Collective Pension and OPEB Amounts - 071-0164-20

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.

Pension and OPEB Census Data Testing - 071-0163-20

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.

Employee Benefits Division’s Postemployment Life Insurance Benefit - 071-0168-20

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.

Child Abuse and Neglect Prevention Board (Children’s Trust Fund) - 431-0178-20

Audit Objectives

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

Liquor Purchase Revolving Fund - 641-0161-20

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.

Emergency 9-1-1 Fund - 271-0265-20

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.

Adult Protective Services - 431-2601-20

Audit Objectives

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

Self Insurers’ Security Fund - 641-0101-20

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.

Great Start Readiness Program - 313-0260-15F

Description of Agency

The Great Start Readiness Program (GSRP) is Michigan’s State-funded preschool program for four-year-old children with factors which may place them at risk of educational failure. GSRP targets children whose families’ annual incomes are equal to or less than 250% of the federal poverty level. The program is administered by the Office of Great Start, Michigan Department of Education, while funding is allocated to intermediate school districts to manage the program locally. For fiscal year 2020, GSRP was appropriated $249.6 million.

Timing

We estimate a release date in Mid 2020

Multi Family Rental Housing Development and Homeownership Programs - 186-0205-20

Description of Agency

The Michigan State Housing Development Authority’s (MSHDA’s) mission is to partner to provide homes and preserve places for the people of Michigan. MSHDA’s Rental Development Division administers the federal Low Income Housing Tax Credit (LIHTC) Program and the Multi Family Direct Lending Programs for the development of affordable rental housing. The LIHTC Program offers a financial incentive to construct, rehabilitate, and operate rental housing for low-income tenants. The direct lending programs provide additional financing options to meet the needs of rental housing developers. MSHDA awarded over $73.2 million of tax credits and approximately $364.3 million in financing from July 1, 2017 through November 30, 2019.

MSHDA’s Homeownership Division provides a variety of programs and products to purchase a home or improve a homeowner’s current property. Michigan is a recipient of the Hardest Hit Funds (HHFs), from the U.S. Department of Treasury, to provide assistance to families to help prevent foreclosures and stabilize housing markets. MSHDA uses HHFs to administer the Loan Rescue Program and the Down Payment Assistance Program, which provides a homebuyer with a down payment for the purchase of homes in targeted areas throughout Michigan. MSHDA issued loans to homeowners totaling over $1.1 billion and provided approximately $51.7 million HHFs from July 1, 2017 through November 30, 2019.

Audit Objectives

  1. To assess the effectiveness of MSHDA’s efforts in administering Multi Family Direct Lending Programs.

  2. To assess the effectiveness of MSHDA’s efforts in administering the Low Income Housing Tax Credit Programs.

  3. To assess the effectiveness of MSHDA’s efforts in providing financing to Michigan residents with low and moderate income for the purchase of single-family homes.

  4. To assess the effectiveness of MSHDA’s efforts in providing assistance to Michigan homeowners under the Hardest Hit Fund (HHF) programs.

  5. To assess the effectiveness of MSHDA’s security and access controls over selected systems and shared drives.

Timing

We estimate a release date in Late 2020

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

Description of Agency

The Walter P. Reuther Psychiatric Hospital (WRPH) is an inpatient psychiatric hospital that provides treatment for adults with mental illness. WRPH’s mission is to provide integrated inpatient psychiatric care employing a compassionate multidisciplinary team approach and person-centered goals reflecting a culture of safety. Patients include those who are not guilty by reason of insanity, court ordered, and incompetent to stand trial. As of November 30, 2019, WRPH had 173 patients.

Timing

We estimate a release date in April 2020

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.

Timing

We estimate a release date in April 2020

Michigan Automated Prescription System (MAPS) - 641-0220-20

Description of Agency

The Bureau of Professional Licensing (BPL), Department of Licensing and Regulatory Affairs (LARA), administers MAPS, a Web-based system that maintains data for schedule 2, 3, 4, and 5 controlled substance prescriptions dispensed in the State. MAPS was required, in part, to enable regulatory and law enforcement agencies to prevent abuse and diversion of controlled substances. State statute requires veterinarians, pharmacists, dispensing prescribers, and pharmacies to report dispensed schedule 2, 3, 4, and 5 controlled substances in MAPS and requires prescribers to utilize MAPS to review patients’ prescription history data before prescribing more than a three-day supply of schedule 2, 3, 4, and 5 controlled substances.

During fiscal year 2019, LARA expended $2.6 million for the MAPS application, section staff, and related services. As of November 15, 2019, BPL’s MAPS section had 6 full-time employees.


Audit Objectives

  1. To assess the sufficiency of BPL’s efforts to ensure compliance with the laws and rules governing MAPS.

  2. To assess the effectiveness of select LARA security and access controls over MAPS.

  3. To assess the sufficiency of BPL’s efforts to use MAPS data to assist in the prevention of abuse, diversion, and over prescribing of controlled substances.


Timing

We estimate a release date in Mid 2020

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

Description of Agency

The Bureau of Services for Blind Persons (BSBP) is responsible for implementing programs to provide opportunities to individuals who are blind or visually impaired to achieve employment and/or achieve maximum meaningful independence in life through comprehensive rehabilitative services. BSBP, which annually assists more than 14,000 blind and visually impaired individuals, incurred expenditures totaling $22.6 million for fiscal year 2019.

Timing

We estimate a release date in April 2020

Medicaid Home Help Program - 391-0708-19

Description of Agency

The Medicaid Home Help Program, Michigan Department of Health and Human Services (MDHHS), provides in-home personal care services to Medicaid clients with functional limitations resulting from a medical or physical disability or cognitive impairment who live in a setting other than a hospital, nursing facility, licensed foster care home, mental institution, or home for the aged. Personal care services assist clients with activities of daily living (eating, toileting, bathing, grooming, dressing, transferring, and mobility), instrumental activities of daily living (medication, meal preparation, shopping, laundry, and light housework), and complex care services (colostomy care, suctioning, range of motion, and wound care). From October 1, 2017 through September 30, 2019, the Medicaid Home Help Program provided services to 69,285 clients and expended $643.0 million.

Audit Objective

To assess the effectiveness of MDHHS’s efforts in administering the Medicaid Home Help Program.

Timing

We estimate a release date in Mid 2020

Medicaid Client Eligibility Determination - 391-0710-19

Description of Agency

The Michigan Department of Health and Human Services (MDHHS) establishes client eligibility for individuals in need of Medicaid health care services. Oversight of the eligibility determination process is primarily performed by the Economic Stability Administration (ESA) within MDHHS. ESA provides guidance in process, policy, training, technology, and leadership to the MDHHS local offices, and MDHHS local office caseworkers determine eligibility. During fiscal year 2019, $14.7 billion in direct beneficiary level payments were issued on behalf of 3.3 million individuals enrolled in the Medicaid Program.

Audit Objectives

  1. To assess the effectiveness of MDHHS’s efforts to complete accurate Medicaid eligibility determinations.

  2. To assess the effectiveness of MDHHS’s oversight of the Medicaid client eligibility determination process at MDHHS local offices.

Timing

We estimate a release date in Late 2020

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 April 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.

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 Mid 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 Mid 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 Mid 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 carry out its responsibilities for 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 April 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 Mid 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 May 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. Timing

    We estimate a release date in June 2020

    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.

    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 April 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 Mid 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 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 April 2020

    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 May 2020

    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 Mid 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 Mid 2020

    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 Mid 2020

    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 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 Objective

  5. 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 May 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 Mid 2020


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