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
Michigan Public School Employees’ Retirement System Schedules of Employer Pension and OPEB Allocations and Schedule of Collective Pension and OPEB Amounts	Technology, Management, and Budget	071-0164-20
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
Pension and OPEB Census Data Testing	Technology, Management, and Budget	071-0163-20
Proportion of Total State Spending from State Sources	State Budget Office	071-0031-20
Revenue Subject to Constitutional Limitation	State Budget Office	071-0030-20
State of Michigan Comprehensive Annual Financial Report	State Budget Office	071-0010-21
State of Michigan Single Audit	State Budget Office	000-0100-20

 

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
Adult Education Program	Labor and Economic Opportunity	186-0720-18	August 2020
Adult Protective Services	Health and Human Services	431-2601-20	Early 2021
Bridge Inspection Program and MiBridge System	Transportation	591-0169-19	Mid 2020
Brownfield Redevelopment Financing Program	Environment, Great Lakes, and Energy Labor and Economic Opportunity	186-0420-20
Child Abuse and Neglect Prevention Board (Children’s Trust Fund)	Health and Human Services	431-0178-20
Child Care Fund	Health and Human Services	431-1400-19	July 2020
Child Placing Agencies	Health and Human Services	431-2780-16	Late 2020
Child Welfare Caseloads	Health and Human Services	431-2785-18	Mid 2020
Clean Michigan Initiative – Environmental Protection Program	Environment, Great Lakes, and Energy	761-0217-20
Community Colleges Skilled Trades Equipment Program	Labor and Economic Opportunity	186-0440-20
COVID-19 Expenditures	State Budget Office	000-2000-20
Criminal History of Educators and Other School Employees	Education	313-0640-20
Cyber Schools	Education	313-0225-18	Mid 2020
Data Classification	Technology, Management, and Budget	071-0514-20
Disadvantaged Business Entities Program	Transportation	591-0351-20
Division of Emergency Medical Services and Trauma	Health and Human Services	391-0268-19	Late 2020
Flint Emergency Expenditures	State Budget Office	000-2020-20	July 2020
Flint Water Service Line Replacement Expenditures	Environment, Great Lakes, and Energy	761-3017-20	Late 2020
Issuance and Monitoring of IT Contracts	Technology, Management, and Budget	071-0510-20
Kalamazoo Psychiatric Hospital	Health and Human Services	391-0220-19	June 2020
Medicaid Client Eligibility Determination	Health and Human Services	391-0710-19	Late 2020
Medicaid Home Help Program	Health and Human Services	391-0708-19	Mid 2020
Medicaid Non-Emergency Transportation	Health and Human Services	391-0715-20	Late 2020
Medicaid Pharmacy Services	Health and Human Services	391-0116-20
Michigan Automated Prescription System (MAPS)	Licensing and Regulatory Affairs	641-0220-20	Mid 2020
Multi Family Rental Housing Development and Homeownership Programs	Labor and Economic Opportunity	186-0205-20	Late 2020
Offers in Compromise Program	Treasury	271-0145-20
Office of Educator Excellence	Education	313-0140-18	July 2020
Office of Investigative Services, Enforcement Division	State	231-0234-20
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
Special Alternative Incarceration Program for Men	Corrections	471-0202-19	Mid 2020
SQL Database Controls	Technology, Management, and Budget	071-0571-19	June 9, 2020
Statewide Contracting Practices for Commodities and Professional Services, Central Procurement Services	Technology, Management, and Budget	071-0142-19	Mid 2020
Sustainability Section	Environment, Great Lakes, and Energy	761-0335-19	June 3, 2020
Traffic and Safety Section	Transportation	591-0162-19	June 2020
Use and Procurement of Contract Consultants	Transportation	591-0211-20
Use of Warranties	Transportation	591-0320-20
Virtual Learning in Traditional Public Schools	Education	313-0224-16	July 2020
Women’s Huron Valley Correctional Facility – Medical, Dental, and Optical Services	Corrections	471-0301-19	June 2020

 

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
Great Start Readiness Program	Education	313-0260-15F	June 2020
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	Mid 2020