Work In Progress

Financial Audits

The Office of the Auditor General (OAG) conducts an annual audit of the State of Michigan Annual Comprehensive 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
State of Michigan Annual Comprehensive Financial Report (SOMACFR) 071-0010-22
Employee Benefits Division’s Postemployment Life Insurance Benefit 071-0168-21 November 2021
Liquor Purchase Revolving Fund 641-0161-21
Michigan Economic Development Corporation 186-0406-22
Michigan Judges’ Retirement System 071-0153-22
Michigan Legislative Retirement System 900-0140-22
Michigan Military Retirement Provisions 071-0158-22
Michigan Public School Employees’ Retirement System 071-0152-22
Michigan State Employees’ Retirement System 071-0151-22
Michigan State Employees’ Retirement System – Schedule of Employer Allocations and Schedules of Pension and Other Postemployment Benefit Amounts by Employer 071-0165-21 October 2021
Michigan State Housing Development Authority 000-0800-22
Michigan State Police Retirement System 071-0154-22
Michigan Strategic Fund 186-0401-22
Pension Census Data Testing 071-0163-21
State of Michigan 401K Plan 071-0156-22
State of Michigan 457 Plan 071-0157-22
State of Michigan Single Audit 000-0100-22
State Sponsored Group Insurance Fund 071-0143-22

 

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
Aboveground and Underground Storage Tank Programs 641-0436-21 Early 2022
Administration of Act 51-Related Funds 591-0410-21 December 2021
Adult Protective Services 431-2601-20 December 2021
Aggregate Quality Process 591-0420-21 Early 2022
Bureau of Elections 231-0235-21 Early 2022
Camp Licensing, Bureau of Community and Health Systems 641-0453-22 Mid 2022
Contractor Performance Evaluation Process 591-0421-21 Early 2022
COVID-19 Expenditures 000-2000-20E October 2021
Criminal Conviction Monitoring of Public School Contracted Employees 313-0640-21 Early 2022
Division of Emergency Medical Services and Trauma 391-0268-19 Mid 2022
Flint Water Service Line Replacement Expenditures 761-3017-21 Late 2021
Grain Dealers Program 791-0240-21 December 2021
Medicaid and Children’s Health Insurance Program (CHIP) Client Eligibility Determinations 391-0710-19 Early 2022
Medicaid Non-Emergency Transportation 391-0715-20 Early 2022
Michigan Integrated Data Automated System (MiDAS) and Michigan Web Account Manager (MiWAM) – Selected General and Application Controls 186-0593-21 Early 2022
Michigan Long Term Care Ombudsman Program 391-0571-21 Early 2022
Michigan State Disbursement Unit 431-0142-21 Early 2022
Negotiation of Consultant Contracts 591-0211-20 Early 2022
Office of Investigative Services, Business Compliance and Regulation Division 231-0270-21 Early 2022
PATH Program Deferrals 431-3302-21 Late 2021
Select Licensing and Monitoring Activities of Child Placing Agencies 431-2780-16 Late 2021
Selected Activities Within the Bureau of Construction Codes 641-0240-20 October 27, 2021
Selected Activities within the Problem Resolution Process 151-0200-21
Software License Management 071-0527-22
State Parks’ Concessions, Leases, and Operating Agreements 751-0135-21 Late 2021
The Michigan History Center 751-2600-21 Mid 2022
Unemployment Insurance Agency’s Claims Processing 186-0319-21 Early 2022
Unemployment Insurance Agency’s Personnel Management Processes During the COVID-19 Pandemic 186-0310-21 Late 2021
Vendor Procurement Program 591-0421-21
Workforce Development and Succession Planning Program 591-0423-22

 

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 391-0645-18F November 2021