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Plante Moran review of DIA service-agreement transactions finds "no exceptions," board asks for more detail on bus charges
Summary
The Detroit Institute of Arts told the authority that an agreed‑upon‑procedures review by Plante Moran found no exceptions in sampled service‑agreement transactions; board members asked for the year‑end program plan and for auditors to attend to answer questions about sampled bus charges.
Julie, speaking for the Detroit Institute of Arts (DIA), told the authority that a Plante Moran agreed‑upon‑procedures review of the DIA's service‑agreement transactions showed "no exceptions," meaning the sampled items met the service‑agreement criteria.
The DIA representative explained that Plante Moran sampled roughly 75 transactions (about 25 per major program category) to verify that allocations for schools, seniors and community partnerships related to Wayne County and complied with the service agreement. As an example, Julie said one sampled entry for Wayne County Schools listed $2,335 for transportation tied to a DPSCD cultural‑passport program and that the line item represented 11 buses.
Board members said they'd like clearer supporting documents and asked the DIA to re‑send the program plan and year‑end budget materials presented in December. One member asked whether Plante Moran could attend a future meeting to answer specific questions about samples and pricing; Julie said Plante Moran would be willing to come if the authority requested it.
Members also sought clarity about how service‑agreement reviews differ from a full financial audit. Julie emphasized that the Plante Moran engagement is an "agreed‑upon procedures" review — not an audit — and that the review focuses on testing compliance with the service agreement rather than auditing the DIA's broader operating accounts. She said that millage funding supports roughly 68% of the DIA's operating budget and that acquisitions or installation of exhibition artwork are typically paid from restricted funds, not operating millage.
The authority directed the DIA to re‑send the program plan and relevant backup and discussed procedures for scheduling auditor attendance at a future meeting to address outstanding sample questions. The body did not take additional formal action on the service‑agreement report at this meeting.
Ending: The authority left follow‑up steps: the DIA will re‑distribute the program plan and the Plante Moran report materials; the board may invite Plante Moran to present at a future meeting to answer detailed sample questions.
