Reports

This audit report is the fifth and final in a series of audit reports on Michigan Unemployment Insurance Agency (UIA) claims processing during the COVID-19 pandemic. This report identifies that Michigan's UIA did not accurately assess fraud penalties on claims when it determined intentional misrepresentation occurred, and estimates the agency undercalculated penalties on these claims by nearly 50 percent.

Section 204, Public Act 67 of 2020 effective March 30, 2020, requires the Office of the Auditor General to audit the use of funds appropriated for coronavirus public health emergency – health care capacity, coronavirus public health emergency, and coronavirus response fund and report to the chair of the Senate and House Appropriations Committees at a minimum of every month on the appropriateness of the preceding month’s expenditures until the funds are expended. In order to provide a more complete picture of the total spending on COVD-19, our audit scope includes all COVID-19 coded...

The federal CARES Act created new federal unemployment compensation (UC) programs including Pandemic Emergency Unemployment Compensation, Pandemic Unemployment Assistance, and Federal Pandemic Unemployment Compensation, increasing the weekly benefit amount, and expanding eligibility to claimants not otherwise eligible for unemployment benefits. From March 15, 2020, through June 30, 2022, the Unemployment Insurance Agency (UIA) paid $39.9 billion in UC claims from 5.8 million claims created for 3.48 claimants. This audit report is the fourth of a series of five audit reports on UIA claims...

From March 2020 through June 2021, the Unemployment Insurance Agency (UIA) workforce increased from 754 to a monthly high of 4,410 in April 2021. UIA expended $171.7 million through June 2021 for the additional staffing resources. During this period, UIA processed 5.2 million UI claims and paid over $36.5 billion in UI benefits. The objectives for this audit were to assess the sufficiency of selected UIA practices for workers onboarding and offboarding during the COVID-19 pandemic and to provide information on the administrative funding available to UIA during the COVID-19 pandemic and other...

The objectives of this audit were to (1) assess the sufficiency of selected Unemployment Insurance Agency practices for worker onboarding and offboarding during the COVID-19 pandemic and (2) to provide information on the administrative funding available to the Unemployment Insurance Agency during the COVID-19 pandemic and other relevant data. We found that the practices were not sufficient.

The purpose of this performance audit report was to assess the effectiveness of the Unemployment Insurance Agency's actions to establish federally complaint claimant eligibility criteria for the PUA program. We ultimately concluded their actions were not effective as the agency established incorrect criteria for the PUA program and failed to take timely or appropriate corrective action when notified of deficiencies by the Department of Labor.

Section 204, Public Act 67 of 2020, effective March 30, 2020, requires the Office of the Auditor General to audit the use of funds appropriate for coronavirus public health emergency – health care capacity coronavirus public health emergency, and coronavirus response fund and report to the chairs of the Senate and House Appropriations Committees at a minimum of every month on the appropriateness of the preceding month’s expenditures until the funds are expended. In order to provide a more complete picture of the total spending on COVID-19, our audit scope includes all COVID-19 coded...

Section 204, Public Act 67 of 2020, effective March 30, 2020, requires the Office of the Auditor General to audit the use of funds appropriate for coronavirus public health emergency – health care capacity coronavirus public health emergency, and coronavirus response fund and report to the chairs of the Senate and House Appropriations Committees at a minimum of every month on the appropriateness of the preceding month’s expenditures until the funds are expended. In order to provide a more complete picture of the total spending on COVID-19, our audit scope includes all COVID-19 coded...

Section 204, Public Act 67 of 2020, effective March 30, 2020, requires the Office of the Auditor General to audit the use of funds appropriate for coronavirus public health emergency – health care capacity coronavirus public health emergency, and coronavirus response fund and report to the chairs of the Senate and House Appropriations Committees at a minimum of every month on the appropriateness of the preceding month’s expenditures until the funds are expended. In order to provide a more complete picture of the total spending on COVID-19, our audit scope includes all COVID-19 coded...

Section 204, Public Act 67 of 2020, effective March 30, 2020, requires the Office of the Auditor General to audit the use of funds appropriate for coronavirus public health emergency – health care capacity coronavirus public health emergency, and coronavirus response fund and report to the chairs of the Senate and House Appropriations Committees at a minimum of every month on the appropriateness of the preceding month’s expenditures until the funds are expended. In order to provide a more complete picture of the total spending on COVID-19, our audit scope includes all COVID-19 coded...