Work In Progress

The following includes a complete listing of ongoing projects:

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 progress:

Financial Audits – WIP

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 progress:

Performance Audits- WIP

Name Category Project # Estimated Released
21st Century Jobs Trust Fund Programs and Investment Fund Programs, Michigan Strategic Fund 186-0410-22 Late 2023
Baraga Correctional Facility 471-0207-23 Early 2024
Brownfield Redevelopment Financing Program 186-0420-23
Cannabis Regulatory Agency 641-0433-22 July 2023
Construction Claims and Dispute Resolutions 591-0422-23
Construction-Related IT Systems 591-0591-23
COVID-19 Expenditures 000-2000-20F June 2023
Fingerprinting and Criminal Conviction Monitoring of Public School Contracted Staff 313-0640-21 June 2023
Interstate Compact Programs 431-0273-23
Ionia Correctional Facilities: Richard A. Handlon Michigan Training Unit and Ionia Maximum Correctional Facility 471-0233-23
Livestock Dealers Program 791-0211-23
Michigan Liquor Control Commission IT Systems 641-0162-22 Mid 2023
Michigan State Disbursement Unit, Office of Child Support 431-0142-23
Offender Success Programs 471-0311-23
Office of Aeronautics 591-0190-22 Late 2023
PATH SSI Deferrals 431-3302-23
Pupil Transportation 313-0212-23
Reporting of Higher Education Institutional Data Inventory (HEIDI) Data 331-0300-23 Mid 2023
Selected Activities Related to Complaint Intake and Investigation Timeliness 151-0200-22 July 2023
SIGMA 071-0596-23
State Child Abuse and Neglect Prevention Board (Children Trust Michigan) 431-0178-23
Unemployment Insurance Agency’s (UIA’s) Fraud and Investigation Activities 186-0320-22 Mid 2023
Use of Transportation-Related Funding 591-0105-23
Water Resources Division: Water Withdrawal Program 761-0153-23
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 progress:

Follow-Up Projects- WIP

The OAG conducts attestation engagements that involve examining, reviewing, or performing agreed-upon procedures on a subject matter or an assertion about the subject matter and reporting on the results. An attestation engagement can cover a broad range of financial or nonfinancial matters or subjects.

After an attestation engagement has commenced, the OAG publishes a one-page summary to provide a description of the reporting entity, 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 attestation engagements in progress:

Attestation Engagements – WIP

The OAG conducts various limited scope projects.  These projects do not constitute an audit in accordance with generally accepted government auditing standards, therefore, formal audit objectives are not established. Once a project has commenced, we publish a summary to provide a description of the agency and the expected timing of the project.   

The following is a list of limited scope projects in progress:

Other- WIP

Name Category Project # Estimated Released
Analysis of Business Tax Credit Forwards 271-0241-23