State of North Dakota
Office of the State Auditor

Audit Reports

This page contains the most recent reports that have been completed by our office. 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 ndsao@nd.gov.

Performance audit reports and Information System audit reports are presented in order of the most recent to least recent and include the date presented to the Legislative Audit and Fiscal Review Committee. 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.

Audit Process for the State of North Dakota - August 14, 2007 (606KB)

Comprehensive Annual Financial Report - Fiscal Year Ended June 30, 2007

CAFR - Audit Committee Communication and Report on Internal Control and Compliance - For the Year Ended June 30, 2007 (133KB)

State of North Dakota Single Audit - For the Two Year Period ended June 30, 2006 (541KB)

North Dakota University System - For the Year Ended June 30, 2006 (208KB)

Significant Audit Findings - 2005-06 Interim (413KB)

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As defined by Government Auditing Standards, issued by the Comptroller General of the United States, performance audits are "an objective and systematic examination of evidence for the purpose of providing an independent assessment of the performance of a government organization, program, activity, or function in order to provide information to improve public accountability and facilitate decision-making by parties with responsibility to oversee or initiate corrective action."

Performance audit reports on this page presented prior to June 30, 2000 contain only the executive summary. To receive a copy of the full audit report, call (701)328-2241 or e-mail ndsao@state.nd.us.

University of North Dakota School of Medicine and Health Sciences - August 22, 2007 (253KB)

Workforce Safety and Insurance - October 26, 2006 (433KB)

Division of Emergency Management Including State Radio - November 18, 2005 (137KB)

911 Fees - Collection and Use - November 18, 2005 (244KB)

Department of Corrections and Rehabilitation - November 24, 2004 (1,337KB)

Administrative Committee on Veterans' Affairs and Department of Veterans' Affairs - March 22, 2004 (754KB)

Office of Driver and Vehicle Services - July 11, 2003 (1,343KB)

North Dakota Veterans' Home - June 24, 2002 (1,476KB)

Service Payments for the Elderly and Disabled (SPED) - October 26, 2001 (455KB)

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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.

GenTax Audit - For the Fiscal Year ended June 30, 2007 (62KB)

NDUS ConnectND Student Administration - For the Fiscal Year ended June 30, 2006 (73KB)

Information Technology Department General Controls Audit - For the Year ended December 31, 2005 (197KB)

Office of Management and Budget, ConnectND Finance - For the Fiscal Year ended June 30, 2005 (60KB)

Office of Management and Budget, ConnectND Human Resource Management System (HRMS) - For the Year ended December 31, 2004 (60KB)

Department of Corrections Subject Tracking and Reporting System (DOCSTARS) - For the Year ended December 31, 2003 (134KB)

Secretary of State Business Entity and Accounting System - For the Year ended December 31, 2002 (155KB)

Medicaid Management Information System - For the Year ended September 30, 2002 (155KB)

State Information Technology Systems Risk Assessment - May 15, 2002 (196KB)

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

What are the most important areas of operations and is internal control adequate in these areas?
What are the significant and high-risk areas of legislative intent and is there compliance with these laws?
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, 2006 (154KB)

Administrative Hearings, Office of - For the Biennium ended June 30, 2005 (99KB)

Aeronautics Commission - For the Biennium ended June 30, 2007 (105KB)

Agriculture, Department of - For the Biennium ended June 30, 2005 (110KB)

Arts Council - For the Biennium ended June 30, 2005 (81KB)

Attorney General - For the Two Year Period ended June 30, 2006 (134KB)

Bismarck State College - For the Two Year Period ended June 30, 2005 (97KB)

Career and Technical Education - For the Biennium ended June 30, 2005 (105KB)

Children's Services Coordinating Committee - For the Biennium ended June 30, 2005 (83KB)

Corrections and Rehabilitation, Department of - For the Biennium ended June 30, 2005 (106KB)

Department of Commerce - For the Biennium ended June 30, 2007 (173KB)

Dickinson State University - For the Biennium ended June 30, 2005 (103KB)

Emergency Management, Division of - see Adjutant General

Financial Institutions, Department of - For the Two Year Period ended June 30, 2006 (121KB)

Game and Fish Department - For the Two Year Period ended June 30, 2006 (138KB)

Governor's Office - For the Biennium ended June 30, 2005 (97KB)

Health, Department of - For the Biennium ended June 30, 2005 (109KB)

Highway Patrol - For the Fiscal Year Ended June 30, 2006 (219KB)

Historical Society - For the Two Year Period ended June 30, 2006 (138KB)

Human Services, Department of - For the Biennium ended June 30, 2007 (139KB)

Indian Affairs Commission - For the Two Year Period ended June 30, 2006 (105KB)

Industrial Commission - For the Biennium ended June 30, 2005 (112KB)

Information Technology Department - For the Two Year Period ended June 30, 2006 (168KB)

Insurance, Department of - For the Biennium ended June 30, 2005 (117KB)

Judicial Branch - For the Biennium ended June 30, 2005 (108KB)

Labor, Department of - For the Biennium ended June 30, 2005 (103KB)

Lake Region State College - For the Biennium ended June 30, 2005 (93KB)

Management and Budget, Office of - For the Biennium ended June 30, 2007 (141KB)

Mayville State University - For the Biennium ended June 30, 2005 (105KB)

Minot State University - For the Biennium ended June 30, 2005 (98KB)

Minot State - Bottineau - For the Biennium ended June 30, 2005 (89KB)

North Dakota State College of Science - For the Biennium ended June 30, 2005 (105KB)

North Dakota State University - For the Biennium ended June 30, 2005 (135KB)

Parks and Recreation - For the Biennium ended June 30, 2005 (105KB)

Protection and Advocacy Project - For the Two Year Period ended June 30, 2006 (105KB)

Public Instruction, Department of - For the Biennium ended June 30, 2005 (178KB)

Public Service Commission - For the Biennium ended June 30, 2005 (103KB)

Racing Commission - For the Two Year Period ended June 30, 2004 (151KB)

Secretary of State - For the Two Year Period ended June 30, 2006 (123KB)

Securities Department - For the Two Year Period ended June 30, 2006 (117KB)

Seed Department - For the Two Year Period ended June 30, 2006 (103KB)

State Treasurer - For the Biennium ended June 30, 2005 (139KB)

Tax Department - For the Biennium ended June 30, 2005 (99KB)

Transportation, Department of - For the Biennium ended June 30, 2005 (119KB)

University of North Dakota - For the Biennium ended June 30, 2005 (110KB)

University System - For the Fiscal Year ended June 30, 2006 (126KB)

Valley City State University - For the Two Year Period ended June 30, 2005 (92KB)

Veterans Affairs - For the Two Year Period ended June 30, 2006 (152KB)

Veterans Home - For the Two Year Period ended June 30, 2005 (91KB)

Water Commission - For the Biennium ended June 30, 2005 (114KB)

Williston State College - For the Biennium ended June 30, 2005 (92KB)

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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, 2006 (79KB)

Beef Commission - For the Two Year Period ended June 30, 2007 (261KB)

Corn Utilization Council - For the Two Year Period ended June 30, 2006 (99KB)

Dry Bean Council - For the Two Year Period ended June 30, 2006 (92KB)

Lottery, North Dakota - For the Year Ended June 30, 2007 (142KB)

Mill and Elevator - For the Two Year Period ended June 30, 2007 (120KB)

Potato Council - For the Two Year Period ended June 30, 2006 (94KB)

Soybean Council - For the Fiscal Years ended June 30, 2007 (118KB)

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

Statewide Network Security Report - November 6, 2007 (407KB)

Foster Care Adoption in North Dakota - July 23, 2007 (114KB)

Agriculture Partnership in Assisting Community Expansion (AG PACE) Fund - Financial Statements for the Year ended June 30, 2007 (410KB)

Bank of North Dakota - Financial Statements for the Year ended December 31, 2007 (250KB)

Beginning Farmer Revolving Loan Fund - Financial Statements for the Year ended December 31, 2007 (106KB)

Board of University & School Lands - Financial Statements for the Year ended June 30, 2007 (2,024KB)

North Dakota Building Authority - Financial Statements for the Year ended June 30, 2007 (137KB)

Community Water Facility Loan Fund - Financial Statements for the Year ended December 31, 2007 (95KB)

North Dakota Development Fund, Inc. - Financial Statements for the Year ended June 30, 2007 (196KB)

Developmentally Disabled Facility Loan Program - Financial Statements for the Year ended December 31, 2007 (95KB)

North Dakota Guaranteed Student Loan Program - Financial Statements for the Year ended June 30, 2007 (219KB)

Partnership in Assisting Community Expansion (PACE) Fund - Financial Statements for the Year ended June 30, 2007 (413KB)

Job Service North Dakota - Financial Statements for the Year ended June 30, 2007 (3,994KB)

North Dakota Public Employees Retirement System (NDPERS) - Financial Statements for the Year ended June 30, 2007 (282KB)

North Dakota Public Finance Authority - Financial Statements for the Year ended December 31, 2007 (3,494KB)

North Dakota Retirement and Investment Office - Financial Statements for the Year ended June 30, 2007 (259KB)

North Dakota Student Loan Trust - Financial Statements for the Year ended June 30, 2007 (181KB)

Workforce Safety & Insurance Financial Statements - Financial Statements for the Year ended June 30, 2007 (183KB)

Workforce Safety & Insurance Performance Evaluation - Performance Evaluation for the Year ended December 31, 2005 (862KB)

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State of North Dakota Office of the State Auditor

Audit Reports

State of North Dakota
Office of the State Auditor