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

Description of Agency

The State Child Abuse and Neglect Prevention Board is administered under the supervision of Michigan Department of Health and Human Services (MDHHS). The Board is commonly referred to as the Children’s Trust Fund (CTF) and is the Michigan chapter of Prevent Child Abuse America. The CTF Unit within MDHHS carries out the duties, functions, and responsibilities of the Board.

CTF’s mission is to serve as a voice for Michigan’s children and families and to promote their health, safety, and welfare by funding effective local programs and services that prevent child abuse and neglect. A CTF charitable and educational endowment fund (Trust Fund) provides the necessary resources. In fiscal year 2019, Trust Fund revenues totaled $3.3 million and expenditures totaled $3.5 million; fund balance was $27.5 million as of September 30, 2019.

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 inventory and proceeds.


Timing

Estimated Release Date: Early 2021


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