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)	State Budget Office	071-0010-22
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
Liquor Purchase Revolving Fund	Licensing and Regulatory Affairs	641-0161-21
Michigan Justice Training Fund	State Police	551-0101-21	August 2021
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
Michigan State Housing Development Authority	Labor and Economic Opportunity and State Budget Office	000-0800-22
Pension Census Data Testing	Technology, Management, and Budget	071-0163-21
State of Michigan Single Audit	State Budget Office	000-0100-22

 

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	Licensing and Regulatory Affairs	641-0436-21	Late 2021
Administration of Act 51-Related Funds	Transportation	591-0410-21	Late 2021
Adult Protective Services	Health and Human Services	431-2601-20	Late 2021
Aggregate Quality Process	Transportation	591-0420-21	Early 2022
Bureau of Elections	State	231-0235-21	Late 2021
Child Care Home and Child Care Center Licensing, Bureau of Community Health Systems	Licensing and Regulatory Affairs	641-0432-21
COVID-19 Expenditures	State Budget Office	000-2000-20E	Mid 2021
Criminal Conviction Monitoring of Public School Contracted Employees	Education	313-0640-21	Late 2021
Division of Emergency Medical Services and Trauma	Health and Human Services	391-0268-19	Late 2021
Flint Water Service Line Replacement Expenditures	Environment, Great Lakes, and Energy	761-3017-21	Late 2021
Grain Dealers Program	Agriculture and Rural Development	791-0240-21	Late 2021
IT Contract Change Notices	Technology, Management, and Budget	071-0509-20	POSTPONED
Long Term Care Ombudsman	Health and Human Services	391-0571-21
Master System List	Technology, Management, and Budget	071-0530-21
Medicaid and Children’s Health Insurance Program (CHIP) Client Eligibility Determinations	Health and Human Services	391-0710-19	Late 2021
Medicaid Non-Emergency Transportation	Health and Human Services	391-0715-20	Late 2021
Michigan Integrated Data Automated System (MiDAS)	Labor and Economic Opportunity Technology, Management, and Budget	186-0593-21	Late 2021
Michigan State Disbursement Unit, Office of Child Support	Health and Human Services	431-0142-21
Monitoring of IT Contracts	Technology, Management, and Budget	071-0510-20	POSTPONED
Negotiation of Consultant Contracts	Transportation	591-0211-20	Late 2021
Offer in Compromise Program	Treasury	271-0145-20	August 2021
Office of Investigative Services, Business Compliance and Regulation Division	State	231-0270-21
PATH Program Deferrals	Health and Human Services	431-3302-21	Late 2021
Select Licensing and Monitoring Activities of Child Placing Agencies	Health and Human Services	431-2780-16	Late 2021
Selected Activities Within the Bureau of Construction Codes	Licensing and Regulatory Affairs	641-0240-20	Late 2021
Selected Activities within the Problem Resolution Process	Civil Rights	151-0200-21
State Parks’ Concessions, Leases, and Operating Agreements	Natural Resources	751-0135-21	Late 2021
Statewide Contracting Practices for Commodities and Professional Services, Central Procurement Services	Technology, Management, and Budget	071-0142-19	August 2021
The Michigan History Center	Natural Resources	751-2600-21
Unemployment Insurance Agency’s Claims Processing	Labor and Economic Opportunity	186-0319-21
Unemployment Insurance Agency’s Personnel Management Processes During the COVID-19 Pandemic	Labor and Economic Opportunity	186-0310-21	Late 2021
Vendor Procurement Program	Transportation	591-0421-21
Virtual Learning in Cyber Schools	Education	313-0225-18	September 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	Late 2021