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
Employee Benefits Division’s Postemployment Life Insurance Benefit 071-0168-20
Liquor Purchase Revolving Fund 641-0161-20
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
Michigan Legislative Retirement System Financial Statement Audit and Report on Internal Controls 900-0140-21
Michigan Military Retirement Plan Financial Statement Audit and Report on Internal Controls 071-0158-21
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 Employees’ Retirement System Schedules of Employer Pension and OPEB Allocations and Schedule of Collective Pension and OPEB Amounts 071-0165-20
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
State of Michigan 401k Plan Financial Statement Audit and Report on Internal Controls 071-0156-21
State of Michigan 457 Plan Financial Statement Audit and Report on Internal Controls 071-0157-21
State of Michigan Comprehensive Annual Financial Report 071-0010-21
State of Michigan Single Audit 000-0100-20 October 2020
State Sponsored Group Insurance Fund 071-0143-21

 

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
Adult Protective Services 431-2601-20 Early 2021
Bridge Inspection Program and MiBridge System 591-0169-19 Late 2020
Brownfield Redevelopment Financing Program 186-0420-20 Late 2020
Child Care Fund 431-1400-19 November 2020
Child Placing Agencies 431-2780-16 Early 2021
Child Welfare Caseloads 431-2785-18 Early 2021
Clean Michigan Initiative (CMI) – Environmental Protection Programs 761-0217-20 Early 2021
Criminal History Screening and Monitoring of Public School Contracted Employees 313-0640-20 Mid 2021
Cyber Schools 313-0225-18 Late 2020
Data Classification 071-0514-20 September 29, 2020
Disadvantaged Business Enterprise Program 591-0351-20 Early 2021
Division of Emergency Medical Services and Trauma 391-0268-19 Early 2021
Flint Emergency Expenditures 000-2020-21 Early 2021
Flint Water Service Line Replacement Expenditures 761-3017-20 November 2020
Homeownership Programs 186-0205-20 Late 2020
IT Contract Change Notices 071-0509-20 Late 2020
MDOT’s Use of Warranties 591-0320-20 Early 2021
Medicaid and Children’s Health Insurance Program (CHIP) Client Eligibility Determinations 391-0710-19 Early 2021
Medicaid Home Help Program 391-0708-19 November 2020
Medicaid Non-Emergency Transportation 391-0715-20 Late 2020
Michigan Automated Prescription System (MAPS) 641-0220-20 Late 2020
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 Late 2020
Office of Educator Excellence 313-0140-18 November 2020
Office of Investigative Services, Enforcement Division 231-0234-20 Early 2021
Section 31a Program for At-Risk Pupils 313-0160-19
Selected Activities Within the Bureau of Construction Codes 641-0240-20 Early 2021
State Agencies’ Use of Transportation-Related Funding 591-0105-20 Late 2020
State Child Abuse and Neglect Prevention Board (Children’s Trust Fund) 431-0178-20 Late 2020
Statewide Contracting Practices for Commodities and Professional Services, Central Procurement Services 071-0142-19 Late 2020
Unemployment Insurance Agency’s Personnel Management Processes During the COVID-19 Pandemic 186-0310-21

 

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