Office of the Auditor General

What Office of the Auditor General does

The Michigan Office of the Auditor General (OAG) is a constitutionally mandated independent oversight agency operating within the legislative branch of Michigan state government. Established in 1836 as an elected office and restructured under the 1963 Michigan Constitution as an appointed position serving eight-year terms, the OAG is empowered under Article IV, Section 53 to conduct post financial and performance audits of all branches, departments, offices, boards, authorities, and institutions of state government. Its scope explicitly excludes local governments, school districts, private businesses, and individual taxpayers.

The OAG delivers three core service lines: Financial Audits (including the State Annual Comprehensive Financial Report and federal Single Audits), Performance Audits (objective analysis against criteria to evaluate program effectiveness and efficiency), and Investigative Audits (limited-scope inquiries into fraud, waste, or abuse allegations). Supporting offerings include Follow-Up Reports tracking prior recommendation compliance, Attestation Engagements on revenue and spending calculations, a Fraud/Waste/Abuse hotline, and FOIA processing. Underlying technical capabilities include a dedicated Data Extraction and Analysis Team within the Bureau of Audit Operations, a specialized Fraud Investigative Services Team, and conformance with AICPA generally accepted auditing standards and Government Auditing Standards issued by the U.S. Comptroller General. The office underwent 13 consecutive triennial peer reviews receiving unmodified "clean" opinions.

The OAG is funded entirely through state government appropriations rather than commercial revenue. It has no pricing model and charges no fees for its audit reports, which are distributed free to the Legislature, audited agencies, and the public. Its only "customer" is effectively the Michigan State Legislature and the constellation of state agencies it audits, with secondary beneficiaries being Michigan citizens and the financial community that relies on audited state financial statements for bond rating purposes. As of September 30, 2023, the OAG employed 163 staff including audit, IT, administration, and support professionals. Doug A. Ringler, CPA, CIA, has served as Auditor General since June 2014 and was reappointed for a second eight-year term in May 2022.

Name

Office of the Auditor General

Legal name

Office of the Auditor General (State of Michigan)

Website

https://audgen.michigan.gov

Company type

Private

Founded year

1836

Operating status

Operating

Headcount range

101–250 employees

Short description

The Michigan Office of the Auditor General is a constitutionally mandated legislative-branch agency conducting financial, performance, and investigative audits of Michigan state government entities. It operates with approximately 163 employees, serves the state Legislature and agencies, and is funded through state appropriations.

Ownership category

akta.pro rank

Headquarters

HQ city

Lansing

HQ country

United States

HQ region

North America

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure

Revenue model

1. Government Appropriations: The OAG is funded through state government appropriations. The OAG's proposed budget represents a small fraction of the overall state budget, with oversight of approximately 100 individual State funds and an annual state budget of over $55 billion.

Go-to-market motion1 record

Distribution channels3 records

Marketing channels8 records

Core offering

The Michigan Office of the Auditor General conducts post financial and performance audits of all branches, departments, offices, boards, authorities, and other institutions of State government under Article IV, Section 53 of the Michigan Constitution of 1963. It performs financial audits, single audits of federal grants, performance audits of state programs and IT systems, investigative audits of fraud/waste/abuse allegations, follow-up reviews of prior recommendations, and attestation engagements, and produces reports made available free of charge to the Legislature, audited agencies, and the public.

Product overview

The Michigan Office of the Auditor General operates as the State's independent oversight agency providing audit and attestation services rather than commercial product offerings. The organization's core services consist of Financial Audits (including the State Annual Comprehensive Financial Report and Single Audits), Performance Audits of government programs and IT systems, Investigative Audits of fraud/waste/abuse allegations, Follow-Up Reports assessing compliance with prior audit recommendations, and Attestation Engagements. Additional services include a Fraud/Waste/Abuse Allegation Reporting System (online form and toll-free hotline) and FOIA Request Processing for public records. The OAG also provides audit report subscription notifications and legislative testimony services.

Differentiator

Problem solved

Functional benefit

Products and services

• Financial Audits Post financial audits providing reasonable assurance on whether financial statements are presented fairly in conformity with generally accepted accounting principles, including annual audits of State financial statements.
• Performance Audits Objective analysis evaluating evidence against criteria to assess program effectiveness and operational efficiency, providing findings and recommendations for improvement of State government operations.
• Investigative Audits Limited-scope investigations focused on specific allegations of fraud, waste, or abuse involving State government officials, employees, or entities receiving State funds.
• Single Audits Financial audits meeting federal grantor agency requirements, assessing compliance with requirements affecting major federal programs and internal control over compliance under OMB guidelines.
• Follow-Up Reports Assessment of audited entities' compliance with prior audit recommendations, focusing on material conditions to determine if corrective actions were effective.
• Attestation Engagements Examinations, reviews, or agreed-upon procedures on subject matters including constitutional revenue limitations and state spending calculations.
• Fraud/Waste/Abuse Allegation Reporting System Online reporting system and hotline for citizens and employees to report suspected fraud, waste, or abuse involving State government operations, officials, or employees.
• FOIA Request Processing Freedom of Information Act request processing for public records pursuant to Michigan Compiled Laws Sections 15.231-15.246.

Quantifiable outcome

• 13 consecutive unmodified peer review opinions
• +1 more outcomes

Named customers3 records

Segments4 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature3 records

Scale indicators4 records

Recent moves6 records

Expansion highlights5 records

Direct peers

• Ohio Auditor of State: Ohio's elected statewide office conducting financial and performance audits of public offices and state agencies. Comparable mandate, audit methodologies, and legislative oversight role.
• Pennsylvania Department of the Auditor General: Elected state officer in Pennsylvania conducting audits of state agencies, programs, and funds. Comparable mandate and stakeholder model, with similar performance and financial audit offerings.
• Texas State Auditor's Office: Texas's state-level audit agency conducting financial, performance, and compliance audits of state agencies and programs. Highly comparable to Michigan OAG in mandate, structure, and stakeholder base (state legislature and citizens).
• Florida Auditor General: Constitutional officer of Florida responsible for audits of state government, including financial, operational, and federal compliance audits. Closely comparable to Michigan OAG in constitutional standing and audit portfolio.
• Illinois Auditor General: Independent legislative-branch office in Illinois conducting financial audits and program performance reviews of state agencies. Directly analogous role and structure to Michigan OAG.
• California State Auditor: Independent state audit office reporting to the California Legislature, performing financial and performance audits of state programs. Directly comparable role, scope of authority, and legislative reporting relationship.

Broad incumbents

• U.S. Government Accountability Office (GAO): Federal-level audit and investigative arm of the U.S. Congress, performing financial and performance audits of federal programs. While federal rather than state, GAO shares mission, methodology standards (Yellow Book/GAGAS), and reporting-to-legislature model with Michigan OAG.
• New York State Comptroller: Statewide elected officer with audit responsibilities across New York State government, plus broader fiscal oversight and pension fund management. Overlaps with Michigan OAG on government audit function, with a wider portfolio of duties.

Others

• National State Auditors Association (NSAA): National association of state auditors through which peer review and quality awards are coordinated. Not a direct competitor but is the professional community and standards body that Michigan OAG participates in and receives recognition from.

Regional players

• Michigan Office of Inspector General: Michigan executive-branch oversight body investigating fraud, waste, and abuse across state agencies. Operates in the same state and topic space as Michigan OAG, with partially overlapping investigative scope, and is a frequent collaborator and counterpart.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks5 records

Key highlights7 records

Customer concentration

• Xx.com/miaudgen
• YouTubeyoutube.com/@MIAUDGEN
• Facebookfacebook.com/MichiganOfficeOfTheAuditorGeneral
• LinkedInlinkedin.com/company/michigan-office-of-the-auditor-general

Compliance2 records

Revenue estimate

Valuation estimate

Number of profiles

Profiles9 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Office of the Auditor General