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
Emergency 9-1-1 Fund	State Police and Treasury	271-0265-20
Employee Benefits Division’s Postemployment Life Insurance Benefit	Technology, Management, and Budget	071-0168-20
Liquor Purchase Revolving Fund	Licensing and Regulatory Affairs	641-0161-20
Mackinac Bridge Authority	Transportation	591-0210-21
Michigan Economic Development Corporation	Labor and Economic Opportunity	186-0406-21
Michigan Education Trust – Plan D	Treasury	271-0283-21
Michigan Education Trust – Plans B and C	Treasury	271-0284-21
Michigan Judges’ Retirement System Financial Statement Audit and Report on Internal Controls	Technology, Management, and Budget	071-0153-21
Michigan Legislative Retirement System Financial Statement Audit and Report on Internal Controls	Legislature	900-0140-21
Michigan Military Retirement Plan Financial Statement Audit and Report on Internal Controls	Technology, Management, and Budget	071-0158-21
Michigan Public School Employees’ Retirement System Financial Statement Audit and Report on Internal Controls	Technology, Management, and Budget	071-0152-21
Michigan State Employees’ Retirement System Financial Statement Audit and Report on Internal Controls	Technology, Management, and Budget	071-0151-21
Michigan State Employees’ Retirement System Schedules of Employer Pension and OPEB Allocations and Schedule of Collective Pension and OPEB Amounts	Technology, Management, and Budget	071-0165-20
Michigan State Housing Development Authority Single Audit	Labor and Economic Opportunity and State Budget Office	000-0800-21
Michigan State Police Retirement System Financial Statement Audit and Report on Internal Controls	Technology, Management, and Budget	071-0154-21
Michigan Strategic Fund	Labor and Economic Opportunity	186-0401-21
Pension and OPEB Census Data Testing	Technology, Management, and Budget	071-0163-20
State of Michigan 401k Plan Financial Statement Audit and Report on Internal Controls	Technology, Management, and Budget	071-0156-21
State of Michigan 457 Plan Financial Statement Audit and Report on Internal Controls	Technology, Management, and Budget	071-0157-21
State of Michigan Comprehensive Annual Financial Report	State Budget Office	071-0010-21
State of Michigan Single Audit	State Budget Office	000-0100-20	October 2020
State Sponsored Group Insurance Fund	Technology, Management, and Budget	071-0143-21

 

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 Act 51-Related Funds	Transportation	591-0410-21
Adult Protective Services	Health and Human Services	431-2601-20	Early 2021
Bridge Inspection Program and MiBridge System	Transportation	591-0169-19	Late 2020
Brownfield Redevelopment Financing Program	Environment, Great Lakes, and Energy Labor and Economic Opportunity	186-0420-20	Late 2020
Child Care Fund	Health and Human Services	431-1400-19	November 2020
Child Placing Agencies	Health and Human Services	431-2780-16	Early 2021
Child Welfare Caseloads	Health and Human Services	431-2785-18	Early 2021
Clean Michigan Initiative (CMI) – Environmental Protection Programs	Environment, Great Lakes, and Energy	761-0217-20	Early 2021
Criminal History Screening and Monitoring of Public School Contracted Employees	Education	313-0640-20	Mid 2021
Cyber Schools	Education	313-0225-18	Late 2020
Data Classification	Technology, Management, and Budget	071-0514-20	September 29, 2020
Disadvantaged Business Enterprise Program	Transportation	591-0351-20	Early 2021
Division of Emergency Medical Services and Trauma	Health and Human Services	391-0268-19	Early 2021
Flint Emergency Expenditures	State Budget Office	000-2020-21	Early 2021
Flint Water Service Line Replacement Expenditures	Environment, Great Lakes, and Energy	761-3017-20	November 2020
Homeownership Programs	Labor and Economic Opportunity	186-0205-20	Late 2020
IT Contract Change Notices	Technology, Management, and Budget	071-0509-20	Late 2020
MDOT’s Use of Warranties	Transportation	591-0320-20	Early 2021
Medicaid and Children’s Health Insurance Program (CHIP) Client Eligibility Determinations	Health and Human Services	391-0710-19	Early 2021
Medicaid Home Help Program	Health and Human Services	391-0708-19	November 2020
Medicaid Non-Emergency Transportation	Health and Human Services	391-0715-20	Late 2020
Michigan Automated Prescription System (MAPS)	Licensing and Regulatory Affairs	641-0220-20	Late 2020
Monitoring of IT Contracts	Technology, Management, and Budget	071-0510-20	Mid 2021
Negotiation of Consultant Contracts	Transportation	591-0211-20	Early 2021
Offers in Compromise Program	Treasury	271-0145-20	Late 2020
Office of Educator Excellence	Education	313-0140-18	November 2020
Office of Investigative Services, Enforcement Division	State	231-0234-20	Early 2021
Section 31a Program for At-Risk Pupils	Education	313-0160-19
Selected Activities Within the Bureau of Construction Codes	Licensing and Regulatory Affairs	641-0240-20	Early 2021
State Agencies’ Use of Transportation-Related Funding	Transportation	591-0105-20	Late 2020
State Child Abuse and Neglect Prevention Board (Children’s Trust Fund)	Health and Human Services	431-0178-20	Late 2020
Statewide Contracting Practices for Commodities and Professional Services, Central Procurement Services	Technology, Management, and Budget	071-0142-19	Late 2020
Unemployment Insurance Agency’s Personnel Management Processes During the COVID-19 Pandemic	Labor and Economic Opportunity	186-0310-21

 

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

Name	Category	Project #	Estimated Released
Interface and Change Controls of the Bridges Integrated Automated Eligibility Determination System (Bridges)	MDHHS and DTMB	431-0591-12F	Postponed
State Treasury Accounts Receivable System (STAR)	Treasury and DTMB	271-0590-13F	Late 2020