State of North Dakota
Office of the State Auditor
About the Office of the State Auditor
The State Auditor is a constitutionally elected state official. The Office of the State Auditor (OSA) is
divided into three operational divisions.
- Division of State Audit
The division of state audit is the OSA's largest division and it audits the state of North Dakota.
Audit clients include state agencies and the university system.
This division conducts financial, compliance, performance, and information system audits.
This division is located on the third floor of the state capitol and has a branch office in Fargo.
- Division of Local Government Audit
The division of local government audit performs audits of counties, cities, school districts, and other
This division is based out of Fargo.
- Division of Royalty Audit
The division of royalty audit conducts audits of the federal royalty payments from oil, gas, and coal
leases located within the state of North Dakota.
This division is located in downtown Bismarck.
The Office of the State Auditor is subject to two peer reviews. The first covers the audits done by the
Divisions of State Audit and Local Government Audit and is performed by the National State Auditor's
Association (NSAA). The second covers the audits done by the Division of Royalty Audit. Additionally, the
federal government has reviewed the Division of Royalty Audit's compliance with the agreement to perform
National State Auditor's Association report - For the Year ended March 31, 2014
Peer review of Division of Royalty Audit - For the Period January 1, 2010 through December 31, 2012
Compliance review of Division of Royalty Audit - For the Period October 1, 2011 through September 30, 2012
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