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 271-0265-20
Liquor Purchase Revolving Fund 641-0161-20 February 2021
Mackinac Bridge Authority 591-0210-21
Michigan Economic Development Corporation 186-0406-21
Michigan Education Trust – Plan D 271-0283-21
Michigan Education Trust – Plans B and C 271-0284-21
Michigan Judges’ Retirement System Financial Statement Audit and Report on Internal Controls 071-0153-21 February 2021
Michigan Legislative Retirement System Financial Statement Audit and Report on Internal Controls 900-0140-21 February 2021
Michigan Military Retirement Plan Financial Statement Audit and Report on Internal Controls 071-0158-21 February 2021
Michigan Public School Employees’ Retirement System Financial Statement Audit and Report on Internal Controls 071-0152-21
Michigan State Employees’ Retirement System Financial Statement Audit and Report on Internal Controls 071-0151-21
Michigan State Housing Development Authority Single Audit 000-0800-21
Michigan State Police Retirement System Financial Statement Audit and Report on Internal Controls 071-0154-21
Michigan Strategic Fund 186-0401-21
Pension and OPEB Census Data Testing 071-0163-20
Self-Insurers’ Security Fund 186-0101-21
State of Michigan 401k Plan Financial Statement Audit and Report on Internal Controls 071-0156-21 February 2021
State of Michigan 457 Plan Financial Statement Audit and Report on Internal Controls 071-0157-21 February 2021
State of Michigan Comprehensive Annual Financial Report 071-0010-21
State of Michigan Single Audit 000-0100-21
State Sponsored Group Insurance Fund 071-0143-21 January 25, 2021

 

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 591-0410-21 Mid 2021
Adult Protective Services 431-2601-20 Mid 2021
Bridge Inspection Program and MiBridge System 591-0169-19 January 28, 2021
Brownfield Redevelopment Financing Program 186-0420-20 Early 2021
Child Placing Agencies 431-2780-16 Early 2021
Child Welfare Caseloads 431-2785-18 March 2021
Clean Michigan Initiative (CMI) – Environmental Protection Programs 761-0217-20 February 2021
COVID-19 Expenditures 000-2000-20D Mid 2021
COVID-19 Expenditures 000-2000-20C January 26, 2021
Criminal History Screening and Monitoring of Public School Contracted Employees 313-0640-20 Mid 2021
Cyber Schools 313-0225-18 Early 2021
Division of Emergency Medical Services and Trauma 391-0268-19 Mid 2021
Flint Emergency Expenditures 000-2020-21 January 28, 2021
Homeownership Programs 186-0205-20 Early 2021
IT Contract Change Notices 071-0509-20 Early 2021
MDOT’s Use of Warranties 591-0320-20 March 2021
Medicaid and Children’s Health Insurance Program (CHIP) Client Eligibility Determinations 391-0710-19 Early 2021
Medicaid Non-Emergency Transportation 391-0715-20 Early 2021
Michigan Automated Prescription System (MAPS) 641-0220-20 March 2021
Monitoring of IT Contracts 071-0510-20 Mid 2021
Negotiation of Consultant Contracts 591-0211-20 Early 2021
Offers in Compromise Program 271-0145-20 Early 2021
Office of Educator Excellence 313-0140-18 February 2021
Office of Investigative Services, Enforcement Division 231-0234-20 Early 2021
Selected Activities Within the Bureau of Construction Codes 641-0240-20 Mid 2021
State Agencies’ Use of Transportation-Related Funding 591-0105-20 January 27, 2021
Statewide Contracting Practices for Commodities and Professional Services, Central Procurement Services 071-0142-19 Early 2021
Unemployment Insurance Agency’s Personnel Management Processes During the COVID-19 Pandemic 186-0310-21 Early 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