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	071-0168-21
Michigan Public School Employees’ Retirement System – Schedules of Employer Pension and Other Postemployment Benefit Allocations and Schedules of Collective Pension and Other Postemployment Benefit Amounts	Technology, Management, and Budget	071-0164-21
Michigan State Employees’ Retirement System – Schedule of Employer Allocations and Schedules of Pension and Other Postemployment Benefit Amounts by Employer	Technology, Management, and Budget	071-0165-21
Pension Census Data Testing	Technology, Management, and Budget	071-0163-21
Self-Insurers’ Security Fund	Labor and Economic Opportunity	186-0101-21
State of Michigan Comprehensive Annual Financial Report	State Budget Office	071-0010-21
State of Michigan Single Audit	State Budget Office	000-0100-21

 

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	Mid 2021
Adult Protective Services	Health and Human Services	431-2601-20	Mid 2021
Bureau of Elections	State	231-0235-21
Child Care Home and Child Care Center Licensing, Bureau of Community Health Systems	Licensing and Regulatory Affairs	641-0432-21
Child Welfare Caseloads	Health and Human Services	431-2785-18	May 2021
COVID-19 Expenditures	State Budget Office	000-2000-20D	Mid 2021
Criminal Conviction Monitoring of Public School Contracted Employees	Education	313-0640-20	Mid 2021
Division of Emergency Medical Services and Trauma	Health and Human Services	391-0268-19	Mid 2021
Homeownership Programs	Labor and Economic Opportunity	186-0205-20	May 2021
IT Contract Change Notices	Technology, Management, and Budget	071-0509-20	Mid 2021
Long Term Care Ombudsman	Health and Human Services	391-0571-21
Medicaid and Children’s Health Insurance Program (CHIP) Client Eligibility Determinations	Health and Human Services	391-0710-19	Mid 2021
Medicaid Non-Emergency Transportation	Health and Human Services	391-0715-20	Mid 2021
Monitoring of IT Contracts	Technology, Management, and Budget	071-0510-20	Mid 2021
Negotiation of Consultant Contracts	Transportation	591-0211-20	Mid 2021
Offers in Compromise Program	Treasury	271-0145-20	May 2021
Office of Investigative Services, Enforcement Division	State	231-0234-20	Mid 2021
Select Licensing and Monitoring Activities of Child Placing Agencies	Health and Human Services	431-2780-16	Mid 2021
Selected Activities Within the Bureau of Construction Codes	Licensing and Regulatory Affairs	641-0240-20	Mid 2021
State Parks Concessions and Leases	Natural Resources	751-0135-21
Statewide Contracting Practices for Commodities and Professional Services, Central Procurement Services	Technology, Management, and Budget	071-0142-19	June 2021
Storage Tanks and Tank Truck Test Program	Licensing and Regulatory Affairs	641-0436-21
Unemployment Insurance Agency’s Personnel Management Processes During the COVID-19 Pandemic	Labor and Economic Opportunity	186-0310-21	Mid 2021
Virtual Learning in Cyber Schools	Education	313-0225-18	Mid 2021

 

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
Aging and Adult Services Agency	Health and Human Services	391-0645-18F
Interface and Change Controls of the Bridges Integrated Automated Eligibility Determination System (Bridges)	MDHHS and DTMB	431-0591-12F	Postponed