SIGMA – Selected Security and Application Controls - 171-0595-25
Description of Agency
The Statewide Integrated Governmental Management Applications (SIGMA) is an enterprise resource planning solution for the State of Michigan and is managed by the State Budget Office (SBO) SIGMA team. SIGMA standardizes Statewide accounting activities, procurement and vendor management, time and expense processes, budgeting processes, payment processing, cost accounting, bids and grant opportunities, and reporting. SIGMA consists of several modules for these functions. As of June 2025, there were approximately 283,300 active vendors, 52,200 State employees completing time and travel entries each pay period, and 11,400 core application users with access to complete financial, budget, procurement, human resource, and reporting functions. In fiscal year 2024, SIGMA processed approximately $86.4 billion in expenditures and $88.6 billion in revenues.
Audit Objectives
- To assess the effectiveness of SBO’s efforts to ensure completeness and accuracy of selected vendor data within SIGMA.
- To assess the sufficiency of selected SBO SIGMA access controls.
- To assess the sufficiency of selected SBO SIGMA workflow controls.
Timing
Estimated Release Date: Early 2026
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