Michigan State Disbursement Unit, Office of Child Support - 431-0142-23

Description of Agency

The Office of Child Support (OCS), Michigan Department of Health and Human Services (MDHHS), contracts with a vendor to operate the Michigan State Disbursement Unit (MiSDU). The vendor centrally collects and disburses child support remittances in accordance with federal child support enforcement program requirements. Public Act 161 of 1999 authorized MDHHS to establish MiSDU as the State’s centralized collection and disbursement unit for all child support remittances.

This performance audit is required by Section 400.238(3) of the Michigan Compiled Laws.

Audit Objectives

  1. To assess the effectiveness of OCS’s efforts to ensure the accurate receipt and timely disbursement of child support remittances by the MiSDU vendor.
  2. To assess the effectiveness of OCS’s efforts in monitoring the accuracy and completeness of the bank accounts used to record child support financial activities.


Estimated Release Date: Early 2024

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