en-us ndsao@nd.gov Tue, 15 May 2012 16:00:00 -0600 ndsao@nd.gov Operational audit report on Career and Technical Education issued by the State Auditor's Office. The report contained no significant findings.

]]> http://www.nd.gov/auditor/reports/270_11.pdf Tue, 15 May 2012 16:00:00 -0600 Operational audit report on Mayville State University issued by the State Auditor's Office. The report contained no significant findings.

]]> http://www.nd.gov/auditor/reports/240_11.pdf Tue, 15 May 2012 16:00:00 -0600 Operational audit report on the North Dakota State College of Science issued by the State Auditor's Office. The report contained no significant findings.

]]> http://www.nd.gov/auditor/reports/238_11.pdf Thu, 26 Apr 2012 7:30:00 -0600 Financial statement audit report on the Bank of North Dakota issued by Brady Martz.

]]> http://www.nd.gov/auditor/reports/BND_11.pdf Mon, 16 Apr 2012 16:00:00 -0600 Operational audit report on Valley City State University issued by the State Auditor's Office. The report contained no significant findings.

]]> http://www.nd.gov/auditor/reports/242_11.pdf Wed, 4 Apr 2012 14:45:00 -0600 Operational audit report on the Office of Management and Budget issued by the State Auditor's Office. The report contained the following significant finding.

• Surplus Property Lack of Segregation of Duties

]]> http://www.nd.gov/auditor/reports/110_11.pdf Wed, 4 Apr 2012 14:00:00 -0600 Operational audit report on the Water Commission issued by the State Auditor's Office. The report contained no significant findings.

]]> http://www.nd.gov/auditor/reports/770_11.pdf Wed, 4 Apr 2012 14:00:00 -0600 Financial statement audit report on the Community Water Facility Loan Fund, issued by Brady Martz.

]]> http://www.nd.gov/auditor/reports/CWF_11.pdf Tue, 3 Apr 2012 08:00:00 -0600 Performance audit report of aspects of Dickinson State University (DSU) issued by the Office of the State Auditor. The objective of the audit was to determine whether DSU has established an adequate system for monitoring operations. The Office of the State Auditor determined DSU has not established an adequate system for monitoring operations. The report contains the following recommendations.

• 6 recommendations related to tuition and fees
• 8 recommendations related to scholarships and waivers
• 7 recommendations related to fiscal areas
• 12 recommendations related to other operations of the University including enrollment processes, academic areas, international student requirements, human resources, and student housing

]]> http://www.nd.gov/auditor/reports/3031_12.pdf Fri, 23 Mar 2012 11:00:00 -0600 Operational audit report on the Industrial Commission issued by the State Auditor's Office. The report contained the following significant findings.

• Delegation of Authority Weakness
• Noncompliance with State Procurement and Contracting Guidelines
• Civil Penalty Collections

]]> http://www.nd.gov/auditor/reports/405_11.pdf Fri, 23 Mar 2012 11:00:00 -0600 Operational audit report on the Department of Transportation issued by the State Auditor's Office. The report contained the following significant findings.

• Lack of Segregation of Duties for Vehicle Registration and Titling Checks
• Improper Reconciliation of Motor Vehicle Clearing Account
• Inadequate Vehicle and Fuel Usage Controls
• Increase Usage of the Purchase Card

]]> http://www.nd.gov/auditor/reports/801_11.pdf Fri, 23 Mar 2012 11:00:00 -0600 Operational audit report on the Judicial Branch issued by the State Auditor's Office. The report contained the following significant finding.

• Maintain Adequate Fixed Asset Records

]]> http://www.nd.gov/auditor/reports/180_11.pdf Fri, 23 Mar 2012 11:00:00 -0600 Operational audit report on the North Dakota Racing Commission issued by the State Auditor's Office. The report contained no significant findings.

]]> http://www.nd.gov/auditor/reports/670_11.pdf Fri, 23 Mar 2012 11:00:00 -0600 Operational audit report on Dickinson State University issued by the State Auditor's Office. The report contained the following significant finding.

• Controls Surrounding Waivers

]]> http://www.nd.gov/auditor/reports/239_11.pdf Fri, 23 Mar 2012 11:00:00 -0600 Financial statement audit report on the North Dakota Public Finance Authority, issued by Brady Martz.

]]> http://www.nd.gov/auditor/reports/PFA_11.pdf Fri, 23 Mar 2012 11:00:00 -0600 Financial statement audit report on the Developmentally Disabled Facility Loan Program issued by Brady Martz.

]]> http://www.nd.gov/auditor/reports/DevDis_11.pdf Fri, 23 Mar 2012 11:00:00 -0600 Financial statement audit report on the Beginning Farmer Revolving Loan Fund issued by Brady Martz.

]]> http://www.nd.gov/auditor/reports/BegFarm_11.pdf Fri, 23 Mar 2012 11:00:00 -0600 Report on internal controls and compliance for the North Dakota University System (NDUS). This report is related to the audit of the NDUS financial statements. We determined five prior recommendations had not been implemented. The report had seven significant findings, including the following:

• Internal Auditor – NDSU, NDUSO, and UND
• Classification/Coding/Reconciling – WSC
• Classification/Coding of Net Assets – MISU, NDSCS, UND, and WSC
• Elimination of Intra NDUS Transactions – All Schools
• Imaging Validation and Other Issues – BSC, MISU, NDSCS, and WSC

]]> http://www.nd.gov/auditor/reports/220_11.pdf Mon, 5 Mar 2012 10:00:00 -0600 Operational audit report on DPI issued by the State Auditor's Office. The report contained the following significant findings.

• Noncompliance with Procurement Laws
• Title IID Grant Monitoring Procedures
• Lack of Controls Surrounding the English Language Grant
• Lack of Controls Surrounding the State Personal Development Grant

]]> http://www.nd.gov/auditor/reports/201_11.pdf Mon, 5 Mar 2012 10:00:00 -0600 Operational audit report on the ND Highway Patrol issued by the State Auditor's Office. The report contained twelve significant findings, including the following:

• Lack of Monitoring by Management
• Noncompliance with NDCC Deposit of Fees
• Noncompliance with NDCC Fee Collections
• Noncompliance with NDCC and Administrative Code
• Noncompliance with Fixed Asset Records

]]> http://www.nd.gov/auditor/reports/504_10.pdf Mon, 5 Mar 2012 10:00:00 -0600 Information systems audit report on the ConnectND Human Resource Management System issued by the State Auditor's Office. The report contained the following significant findings.

• Default Accounts Not Locked
• Employees Not Always Paid Within Their Range

]]> http://www.nd.gov/auditor/reports/SAI110_11.pdf Mon, 5 Mar 2012 10:00:00 -0600 Financial statement audit report on the Guaranteed Student Loan Program issued by Brady Martz.

]]> http://www.nd.gov/auditor/reports/GSL_11.pdf Mon, 5 Mar 2012 10:00:00 -0600 Operational audit report on Williston State College issued by the State Auditor's Office. The report contained the following significant findings.

• Concession and Ticket Sales

]]> http://www.nd.gov/auditor/reports/229_11.pdf Tue, 14 Feb 2012 14:30:00 -0600 Operational audit report on Minot State University issued by the State Auditor's Office. The report contained the following significant findings.

• Controls Surrounding Tuition Waivers
• Controls Surrounding Non-Cash Adjustments

]]> http://www.nd.gov/auditor/reports/241_11.pdf Tue, 14 Feb 2012 14:30:00 -0600 Report on internal controls, compliance, and other matters for the state of North Dakota. This report is issued in conjunction with ND Comprehensive Annual Financial Report issued by OMB. It had the following significant findings.

• Infrastructure Not Properly Capitalized
• Proper Reconciliation of Motor Vehicle Clearing Account

]]> http://www.nd.gov/auditor/reports/100_10.pdf Thu, 8 Feb 2012 15:30:00 -0600 Operational audit report on Bismarck State College issued by the State Auditor's Office. The report contained the following significant findings.

• Non-Cash Credit Adjustments Controls
• Tuition Waivers Controls
• Student Residency Determination Controls

]]> http://www.nd.gov/auditor/reports/227_11.pdf Thu, 8 Feb 2012 15:30:00 -0600 Operational audit report on Dakota College at Bottineau issued by the State Auditor's Office. The report contained no significant findings.

]]> http://www.nd.gov/auditor/reports/243_11.pdf Thu, 8 Feb 2012 15:30:00 -0600 Financial statement audit report on Job Service North Dakota issued by Eide Bailly.

]]> http://www.nd.gov/auditor/reports/JSND_11.pdf Thu, 8 Feb 2012 15:30:00 -0600