State Agencies’ Use of Transportation-Related Funding - 591-0105-20

Description of Agency

Public Act 207 of 2018 and Public Act 107 of 2017 (the annual appropriations acts for the Michigan Department of Transportation [MDOT] for fiscal years 2019 and 2018, respectively) require that amounts appropriated to State departments to support tax and fee collection, law enforcement, and other program services by other State departments shall be expended from transportation funds pursuant to annual contracts between MDOT and those other State departments. The Acts also require these State departments to annually report to MDOT the amount of funding contracted with MDOT, funds expended, funds returned, and unreimbursed costs incurred but not billed to the transportation funds. In addition, the Acts require the Office of the Auditor General to use a risk-based approach in developing an audit program for the use of transportation funds.

Audit Objectives

  1. To assess the appropriateness of selected State agencies’ charges to transportation funds.

  2. To assess selected State agencies’ compliance with contractual and reporting requirements for transportation-related funding.


Estimated Release Date: January 27, 2021

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