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nd.gov - The Official Portal for North Dakota State Government


State of North Dakota
Office of the State Auditor


Audit Reports

Subscribe Get notifications about reports issued/accepted by our office on state agencies, colleges, and universities.


Statewide  |  Performance  |  Information System  |  Operational  |  Financial Statement  |  Private CPA/Consultant Reports

This page contains the most recent reports that have been issued or accepted by our office on other state agencies, colleges, and universities. Reports are available on this page in Adobe Portable Document Format (PDF). To receive a hard copy of a report call (701)328-2241 or e-mail .

Performance audit reports and Information System audit reports are presented in order of the most recent to least recent. Financial related audit reports are presented in alphabetical order of agency name and contain the most recent report conducted by our office for an agency.


Statewide Audits

Audit Process for the State of North Dakota - July 29, 2013

State of North Dakota Single Audit - For the Two Year Period ended June 30, 2012
- Single Audit Governance Communication - For the Two Year Period ended June 30, 2012

North Dakota University System - For the Year Ended June 30, 2013

Comprehensive Annual Financial Report - Fiscal Year Ended June 30, 2013

CAFR - Audit Committee Communication and Report on Internal Control and Compliance - For the Year Ended June 30, 2013

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Performance Audits

Game and Fish Department Performance Audit - April 9, 2014

University System Office Performance Audit - February 4, 2013

Fees charged at NDSU and UND - June 5, 2012

Dickinson State University Performance Audit - February 28, 2012

Use of State-Supplied Vaccines by a Provider - September 29, 2011

Medicaid Provider and Recipient Fraud and Abuse - September 2, 2010

NDUS Capital Projects - April 5, 2010

Department of Commerce Performance Audit - August 11, 2009
- Department of Commerce Performance Audit Followup - December 22, 2010

Wildlife Services Program - May 9, 2008
- Wildlife Services Program Performance Audit Followup - October 6, 2010

University of North Dakota School of Medicine and Health Sciences - August 22, 2007
- UND SMHS Followup - November 15, 2010

Workforce Safety and Insurance - October 26, 2006
- WSI Performance Audit Followup - September 25, 2008

Division of Emergency Management Including State Radio - November 18, 2005
911 Fees - Collection and Use - November 18, 2005
- DEM and 911 Fees Performance Audit Followup - July 17, 2008

Department of Corrections and Rehabilitation - November 24, 2004
- DOCR Performance Audit Followup - January 24, 2008

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Information Systems Audits

Information system audits are conducted to ensure data remains complete, accurate, and valid during its input, update, and storage. This includes examining the design of information systems, the controls surrounding them, and the efficiency and effectiveness of operations related to the information systems.

Judicial Branch, Odyssey Case Management System - March 21, 2014

North Dakota University System, ConnectND Campus Solutions - September 18, 2012

Office of Management and Budget, ConnectND Human Resource Management System (HRMS) - For the Fiscal Year ended June 30, 2011

Information Technology Department General Controls Audit - For the Year ended June 30, 2010

Tax Distribution and Outstanding Check System - June 30, 2010

Vehicle Registration and Titling System - For the Year ended June 30, 2009

- Vehicle Registration and Titling System Audit Followup - March 27, 2012

North Dakota University System - ConnectND Finance - For the Year ended June 30, 2008

GenTax Audit - For the Fiscal Year ended June 30, 2007

NDUS ConnectND Student Administration - For the Fiscal Year ended June 30, 2006
- NDUS Campus Solutions Followup - May 12, 2009

Office of Management and Budget, ConnectND Finance - For the Fiscal Year ended June 30, 2005

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Operational Audits

The objective of our biennial operational audits is to provide reliable, audited financial statements and to answer the following questions:

  1. What are the most important areas of operations and is internal control adequate in these areas?
  2. What are the significant and high-risk areas of legislative intent and is there compliance with these laws?
  3. Are there areas of agency operations where we can help to improve efficiency or effectiveness?

Adjutant General - For the Two Year Period ended June 30, 2012

Administrative Hearings, Office of - For the Biennium ended June 30, 2013

Aeronautics Commission - For the Biennium ended June 30, 2013

Agriculture, Department of - For the Biennium ended June 30, 2011

Arts Council - For the Biennium ennded June 30, 2013

Attorney General - For the Two Year Period ended June 30, 2012

Bismarck State College - For the Biennium ended June 30, 2013

Career and Technical Education - For the Biennium ended June 30, 2013

Commission on Legal Counsel for Indigents - For the Biennium ended June 30, 2013

Corrections and Rehabilitation, Department of - For the Biennium ended June 30, 2011

Dakota College at Bottineau - For the Biennium ended June 30, 2013

Department of Commerce - For the Biennium ended June 30, 2013

Dickinson State University - For the Biennium ended June 30, 2013

Emergency Management, Division of - see Adjutant General

Financial Institutions, Department of - For the Two Year Period ended June 30, 2012

Game and Fish Department - For the Two Year Period ended June 30, 2012

Governor's Office - For the Biennium ended June 30, 2013

Health, Department of - For the Biennium ended June 30, 2013

Highway Patrol - For the Two Year Period ended June 30, 2012

Historical Society - For the Two Year Period ended June 30, 2012

Human Services, Department of - For the Biennium ended June 30, 2013

Indian Affairs Commission - For the Two Year Period ended June 30, 2012

Industrial Commission - For the Biennium ended June 30, 2011

Information Technology Department - For the Two Year Period ended June 30, 2012

Insurance, Department of - For the Biennium ended June 30, 2013

Judicial Branch - For the Biennium ended June 30, 2013

Labor, Department of - For the Biennium ended June 30, 2013

Lake Region State College - For the Biennium ended June 30, 2013

Management and Budget, Office of - For the Biennium ended June 30, 2013

Mayville State University - For the Biennium ended June 30, 2013

Minot State University - For the Biennium ended June 30, 2013

North Dakota State College of Science - For the Biennium ended June 30, 2013

North Dakota State University - For the Biennium ended June 30, 2013

Parks and Recreation - For the Biennium ended June 30, 2013

Protection and Advocacy Project - For the Two Year Period ended June 30, 2012

Public Instruction, Department of - For the Biennium ended June 30, 2013

Public Service Commission - For the Biennium ended June 30, 2013

Racing Commission - For the Biennium ended June 30, 2013

Secretary of State - For the Two Year Period ended June 30, 2012

Securities Department - For the Two Year Period ended June 30, 2012

Seed Department - For the Two Year Period ended June 30, 2012

Tax Department - For the Biennium ended June 30, 2011

Tobacco Prevention and Control - For the Biennium ended June 30, 2013

Transportation, Department of - For the Biennium ended June 30, 2013

Treasurer, Office of the State - For the Biennium ended June 30, 2013

University of North Dakota - For the Biennium ended June 30, 2013

University System Office - For the Two Year Period ended June 30, 2012

Valley City State University - For the Biennium ended June 30, 2013

Veterans Affairs - For the Two Year Period ended June 30, 2012

Veterans' Home - For the Two Year Period ended June 30, 2013

Water Commission - For the Biennium ended June 30, 2013

Williston State College - For the Biennium ended June 30, 2013

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Financial Statement Audits

Financial related audits are agency audits which contain opinions on financial statements or were based on the audit of financial statements. The objective of a financial statement audit is to determine whether the financial statements are fairly stated. Prior to the year 2000 all agency audits reports were in this format. Currently, only audits that require opinions on financial statements follow this format.

Barley Council - For the Two Year Period ended June 30, 2012

Beef Commission - For the Year ended June 30, 2013

Corn Utilization Council - For the Two Year Period ended June 30, 2012

Dairy Promotion Commission - For the Two Year Period ended June 30, 2012

Dry Bean Council - For the Two Year Period ended June 30, 2012

Dry Pea and Lentil Council - For the Two Year Period ended June 30, 2012

Ethanol Council - For the Two Year Period ended June 30, 2012

Lottery, North Dakota - For the Two Year Period Ended June 30, 2013

Milk Marketing Board - For the Two Year Period ended June 30, 2012

Mill and Elevator - For the Year ended June 30, 2013

Oilseed Council - For the Two Year Period ended June 30, 2012

Potato Council - For the Two Year Period ended June 30, 2012

Soybean Council - For the Year ended June 30, 2013

Wheat Commission - For the Two Year Period ended June 30, 2012

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Private CPA/Consultant Report

Private CPA firms and/or consultants audit some state agencies for various reasons including statutory requirements and State Auditor resource limitations.

Agriculture Partnership in Assisting Community Expansion (AG PACE) Fund - Financial Statements for the Year ended June 30, 2013

Auditor, Office of the State - Financial Statements for the Biennium ended June 30, 2013

Bank of North Dakota - Financial Statements for the Year ended December 31, 2013

Beginning Farmer Revolving Loan Fund - Financial Statements for the Year ended December 31, 2013

North Dakota Building Authority - Financial Statements for the Year ended June 30, 2013

College SAVE - Financial Statements for the Year ended December 31, 2013

Community Water Facility Loan Fund - Financial Statements for the Year ended December 31, 2013

Development Fund - Financial Statements for the Year ended June 30, 2013

Developmentally Disabled Facility Loan Program - Financial Statements for the Period ended August 1, 2011

Family Health Division of the Department of Health - Performance audit issued June 6, 2012

North Dakota Guaranteed Student Loan Program - Financial Statements for the Year ended September 30, 2013

Housing Incentive Fund - Financial Statements for the Year ended June 30, 2013

North Dakota Housing Finance Agency - Financial Statements for the Year ended June 30, 2013

Job Service North Dakota - Financial Statements for the Year ended June 30, 2013

Mandan Remediation and Supplemental Environmental Projects Trusts - Financial Statements for the Two Year Period ended December 31, 2012

Partnership in Assisting Community Expansion (PACE) Fund - Financial Statements for the Year ended June 30, 2013

North Dakota Public Employees Retirement System (NDPERS) - Financial Statements for the Year ended June 30, 2013

North Dakota Public Finance Authority - Financial Statements for the Year ended December 31, 2013

Rebuilders Loan Program - Financial Statements for the Year ended June 30, 2013

North Dakota Retirement and Investment Office - Financial Statements for the Year ended June 30, 2013

North Dakota State Fair Association - Financial Statements for the Year ended September 30, 2013

North Dakota Student Loan Trust - Financial Statements for the Year ended June 30, 2013

ND Department of Trust Lands - Financial Statements for the Year ended June 30, 2013

Water Appropriations Division of the State Water Commission - Performance audit issued January 22, 2013

Permitting Process of the Water Appropriations Division of the State Water Commission - Performance audit issued April 23, 2013

Workforce Safety and Insurance Financial Statements - Financial Statements for the Year ended June 30, 2013

Workforce Safety and Insurance Performance Evaluation - 2014 Performance Evaluation

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