The auditor general shall conduct post audits of financial transactions and accounts of the state and of all branches, departments, offices, boards, commissions, agencies, authorities and institutions of the state established by this constitution Initially created in 1836 as an elected office, the OAG became the independent oversight arm of the Legislature, and the Auditor General became an appoin
ted official through a majority vote of the members of the Legislature, with the adoption of the Michigan Constitution in 1963. As an office established by the Constitution and the Auditor General a constitutional state officer, the OAG derives its authority and responsibilities from provisions within the Constitution, as well as statutes enacted by the Legislature. The OAG fulfills its constitutional and statutory mandates by conducting audits in accordance with professional standards of the accounting and auditing profession.
