Work In Progress

Financial Audits

The Office of the Auditor General (OAG) conducts an annual audit of the State of Michigan Comprehensive Annual Financial Report, performs a Statewide single audit, and conducts periodic audits of other departments, funds, and component units. The composition and frequency of these financial audits are generally based upon State and federal mandates.

Once audit fieldwork has commenced for a financial audit, we publish a one-page summary to provide a description of the reporting entity, audit objectives, and the expected timing of the project. Access to these summaries can be obtained by clicking the links below.

The following is a list of our current financial audits in process:

Financial Audits – WIP

Name Category Project # Estimated Released
Employee Benefits Division’s Postemployment Life Insurance Benefit Information 071-0168-19
Information Technology Fund and IT Billings 071-0137-19 Early 2020
Liquor Purchase Revolving Fund 641-0161-19 November 2019
Michigan Economic Development Corporation 186-0406-20
Michigan Judges’ Retirement System 071-0153-20
Michigan Legislative Retirement System 900-0140-20
Michigan Military Retirement Plan 071-0158-20
Michigan Public School Employees’ Retirement System 071-0152-20
Michigan State Employees’ Retirement System Schedules of Employer Pension and OPEB Allocations and Schedule of Collective Pension and OPEB Amounts 071-0165-19 November 2019
Michigan State Employees’ Retirement System 071-0151-20
Michigan State Housing Development Authority Cash and Investment Balances 186-0201-19
Michigan State Police Retirement System 071-0154-20
Michigan Strategic Fund 186-0401-20
Pension and OPEB Census Data Testing 071-0163-19
State of Michigan 401K Plan 071-0156-20
State of Michigan 457 Plan 071-0157-20
State of Michigan Comprehensive Annual Financial Report 071-0010-20
State of Michigan Single Audit 000-0100-20

 

Performance Audits

Performance audits are conducted on a priority basis related to the potential for improving State government operations. The OAG’s primary objective for conducting performance audits is to improve the effectiveness and efficiency of State government operations. Effectiveness is producing the outcome desired by the citizens of Michigan and mandated by the Legislature, and efficiency is a measure of useful services delivered compared with the resources applied.

Once the preliminary survey has been completed and objectives have been established for a performance audit, we publish a one-page summary to provide a description of the agency, audit objectives, and the expected timing of the project. Access to these summaries can be obtained by clicking the links below.

The following is a list of our current performance audits in process:

Performance Audits- WIP

Name Category Project # Estimated Released
Administration of Medicaid Payments to Nursing Facilities for Long-Term Care 391-0570-18 November 15, 2019
Adult Education Program 186-0720-18 Early 2020
Bridge Inspection Program and MiBridge System 591-0169-19 Early 2020
Bureau of Community Based Services – Division of Recovery Oriented Systems of Care 391-0670-19
Bureau of Elections 231-0235-19 December 2019
Bureau of Finance and Administration 591-0130-19 Early 2020
Child Care Fund 431-1400-19 Early 2020
Child Placing Agencies 431-2780-16 Early 2020
Child Welfare Caseloads 431-2785-18 Early 2020
Community Development and Revitalization Programs 186-0210-20
Criminal History of Educators and Other School Employees 313-0640-20
Cyber Schools 313-0225-18 Early 2020
Division of Emergency Medical Services and Trauma 391-0268-19 Early 2020
Family Housing and Homeownership Programs 186-0205-19
Flint Emergency Expenditures 000-2019-20 January 2020
Information Technology Fund and IT Billings 071-0137-19 Early 2020
IT Equipment Surplus and Salvage 071-0515-19 Early 2020
Kalamazoo Psychiatric Hospital 391-0220-19 Early 2020
Medicaid Client Eligibility Determination 391-0710-19
Medicaid Home Help Program 391-0708-19
Medicaid Non-Emergency Transportation 391-0715-17 Early 2020
Michigan Automated Prescription System 641-0220-20
Michigan Integrated Tax Administration System 271-0595-19 Early 2020
Michigan Public Safety Communications System (MPSCS) 071-0147-18 December 2019
MILogin 071-0570-18 December 2019
Office of Educator Excellence 313-0140-18 Early 2020
Office of Hearings and Administrative Oversight 231-0233-19 January 2020
Office of Land Survey and Remonumentation 641-0991-19 Early 2020
Prisoner Security Classification and Recommended Programming 471-0350-18 November 2019
Section 31a Program for At-Risk Pupils 313-0160-19
Special Alternative Incarceration Program for Men 471-0202-19 Early 2020
SQL Database Controls 071-0571-19 Early 2020
Statewide Contracting Practices for Commodities and Professional Services, Central Procurement Services 071-0142-19 Early 2020
Sustainability Section 761-0335-19 Early 2020
Traffic and Safety Section 591-0162-19 Early 2020
Virtual Learning in Traditional Public Schools 313-0224-16 Early 2020
Women’s Huron Valley Correctional Facility – Medical, Dental, and Optical Services 471-0301-19 Early 2020
Workers’ Disability Compensation Agency 641-0470-18 December 2019

 

Follow-Up Projects

The OAG conducts follow-ups on a performance audit to assess the extent of compliance with prior OAG audit recommendations. Because these follow-up projects are limited scope engagements and do not constitute an audit in accordance with generally accepted government auditing standards, formal audit objectives are not established.

Once a follow-up project has commenced, we publish a one-page summary to provide a description of the agency and the expected timing of the project. Access to these summaries can be obtained by clicking the links below.

The following is a list of our current follow-up projects in process:

Follow-Up Projects- WIP