en-us ndsao@nd.gov Wed, 8 May 2013 ndsao@nd.gov Operational audit report of Adjutant General issued by the State Auditor's Office. The report contained no significant finding(s).

]]> http://www.nd.gov/auditor/reports/540_12.pdf Wed, 8 May 2013 Operational audit report of Indian Affairs Commission issued by the State Auditor's Office. The report contained no significant finding(s).

]]> http://www.nd.gov/auditor/reports/316_12.pdf Wed, 8 May 2013 Performance audit report of Permitting Process of the Water Appropriations Division of the State Water Commission issued by KPMG LLP.

]]> http://www.nd.gov/auditor/reports/P770_13.pdf Wed, 8 May 2013 Financial statement audit report of Beginning Farmer Revolving Loan Fund issued by Eide Bailly LLP.

]]> http://www.nd.gov/auditor/reports/BegFarm_12.pdf Wed, 8 May 2013 Financial statement audit report of Public Finance Authority issued by Brady, Martz and Associates, P.C..

]]> http://www.nd.gov/auditor/reports/PFA_12.pdf Tue, 16 Apr 2013 Financial statement audit report of Bank of North Dakota issued by Eide Bailly LLP.

]]> http://www.nd.gov/auditor/reports/BND_12.pdf Tue, 16 Apr 2013 Operational audit report of Securities Department issued by the State Auditor's Office. The report contained no significant finding(s).

]]> http://www.nd.gov/auditor/reports/414_12.pdf Tue, 16 Apr 2013 Statewide single audit report on federal awards issued by the State Auditor's Office.

]]> http://www.nd.gov/auditor/reports/SA_12.pdf Wed, 3 Apr 2013 Performance audit report on aspects of the University System Office issued by the State Auditor's Office. The objective of the audit was to determine whether the System Office is adequately staffed to perform its functions. The State Auditor's Office concluded a comparison of overall staffing levels to other states is, by itself, not reliable due to various differences in responsibilities of the system offices, the number of institutions, students included in the systems, and the differences in centralization of functions. When comparing various functional areas of the System Office to other states, it appears the staffing level may be low. However, if staffing at the institutional level were to be considered in the comparison, even areas which initially appeared low were then comparable to the other states. We also identified concerns related to the lack of a plan for the System Office identifying functions or performance measures. Taking into consideration this information and other factors, we determined the System Office itself does not appear to be adequately staffed. However, resources within the entire university system may be available to adequately staff the System Office.

]]> http://www.nd.gov/auditor/reports/3033_13.pdf Thu, 7 Mar 2013 Financial statement audit report of Community Water Facility Loan Fund issued by Eide Bailly LLP.

]]> http://www.nd.gov/auditor/reports/CWF_12.pdf Thu, 7 Mar 2013 Financial statement audit report of Guaranteed Student Loan Program issued by Eide Bailly LLP.

]]> http://www.nd.gov/auditor/reports/GSL_12.pdf Thu, 7 Mar 2013 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. It had the following significant findings.

• Staffing Shortage For Financial Statement Preparation – NDUS
• Internal Auditor Independence
• Capital vs. Operating Lease – BSC NECE
• Capitalization Policy Noncompliance – UND
• Proper Classification of Net Assets – LRSC, NDSCS, VCSU, and WSC

]]> http://www.nd.gov/auditor/reports/220_12.pdf Thu, 7 Feb 2013 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.

• Capital Asset Reporting
• Reconciliation of Motor Vehicle Clearing Account

]]> http://www.nd.gov/auditor/reports/100_12.pdf Thu, 7 Feb 2013 Performance audit report of Water Appropriations Division of the State Water Commission issued by KPMG LLP.

]]> http://www.nd.gov/auditor/reports/P770_12.pdf Thu, 24 Jan 2013 Financial statement audit report of Ethanol Council issued by the State Auditor's Office. The report contained the following significant finding(s).

• Noncompliance with State Procurement Guidelines
• Account Coding Weakness

]]> http://www.nd.gov/auditor/reports/605_12.pdf Thu, 24 Jan 2013 Financial statement audit report of Board of University and School Lands issued by Eide Bailly LLP.

]]> http://www.nd.gov/auditor/reports/BUSL_12.pdf Tue, 18 Dec 2012 Financial statement audit report of Barley Council issued by the State Auditor's Office. The report contained the following significant finding(s).

• Fraud Risk Assessment
• Entering and Coding Expenditures
• Segregation of Duties

]]> http://www.nd.gov/auditor/reports/626_12.pdf Tue, 18 Dec 2012 Financial statement audit report of Wheat Commission issued by the State Auditor's Office. The report contained no significant finding(s).

]]> http://www.nd.gov/auditor/reports/625_12.pdf Tue, 18 Dec 2012 Financial statement audit report of Corn Utilization Council issued by the State Auditor's Office. The report contained the following significant finding(s).

• Northern Corn Development Corporation,

]]> http://www.nd.gov/auditor/reports/614_12.pdf Tue, 18 Dec 2012 Financial statement audit report of North Dakota Lottery issued by the State Auditor's Office. The report contained no significant finding(s).

]]> http://www.nd.gov/auditor/reports/125L_12.pdf Tue, 18 Dec 2012