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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 (608KB)

State of North Dakota Single Audit - For the Two Year Period ended June 30, 2012 (830KB)
- Single Audit Governance Communication - For the Two Year Period ended June 30, 2012 (273KB)

North Dakota University System - For the Year Ended June 30, 2013 (441KB)

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 (318KB)

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Performance Audits

University System Office Performance Audit - February 4, 2013 (248KB)

Fees charged at NDSU and UND - June 5, 2012 (279KB)

Dickinson State University Performance Audit - February 28, 2012 (279KB)

Use of State-Supplied Vaccines by a Provider - September 29, 2011 (181KB)

Medicaid Provider and Recipient Fraud and Abuse - September 2, 2010 (142KB)

NDUS Capital Projects - April 5, 2010 (142KB)

Department of Commerce Performance Audit - August 11, 2009 (197KB)
- Department of Commerce Performance Audit Followup - December 22, 2010 (299KB)

Wildlife Services Program - May 9, 2008 (86KB)
- Wildlife Services Program Performance Audit Followup - October 6, 2010 (211KB)

University of North Dakota School of Medicine and Health Sciences - August 22, 2007 (253KB)
- UND SMHS Followup - November 15, 2010 (291KB)

Workforce Safety and Insurance - October 26, 2006 (433KB)
- WSI Performance Audit Followup - September 25, 2008 (165KB)

Division of Emergency Management Including State Radio - November 18, 2005 (137KB)
- DEM and 911 Fees Performance Audit Followup - July 17, 2008 (99KB)

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

Department of Corrections and Rehabilitation - November 24, 2004 (1,337KB)
- DOCR Performance Audit Followup - January 24, 2008 (115KB)

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

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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.

North Dakota University System, ConnectND Campus Solutions - September 18, 2012 (304KB)

Office of Management and Budget, ConnectND Human Resource Management System (HRMS) - For the Fiscal Year ended June 30, 2011 (352KB)

Information Technology Department General Controls Audit - For the Year ended June 30, 2010 (224KB)

Tax Distribution and Outstanding Check System - June 30, 2010 (115KB)

Vehicle Registration and Titling System - For the Year ended June 30, 2009 (238KB)

- Vehicle Registration and Titling System Audit Followup - March 27, 2012 (86KB)

North Dakota University System - ConnectND Finance - For the Year ended June 30, 2008 (56KB)

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

NDUS ConnectND Student Administration - For the Fiscal Year ended June 30, 2006 (73KB)
- NDUS Campus Solutions Followup - May 12, 2009 (231KB)

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

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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 (428KB)

Administrative Hearings, Office of - For the Biennium ended June 30, 2013 (384KB)

Aeronautics Commission - For the Biennium ended June 30, 2011 (405KB)

Agriculture, Department of - For the Biennium ended June 30, 2011 (455KB)

Arts Council - For the Biennium ennded June 30, 2011 (401KB)

Attorney General - For the Two Year Period ended June 30, 2012 (450KB)

Bismarck State College - For the Biennium ended June 30, 2011 (407KB)

Career and Technical Education - For the Biennium ended June 30, 2013 (400KB)

Commission on Legal Counsel for Indigents - For the Biennium ended June 30, 2013 (410KB)

Corrections and Rehabilitation, Department of - For the Biennium ended June 30, 2011 (471KB)

Dakota College at Bottineau - For the Biennium ended June 30, 2011 (393KB)

Department of Commerce - For the Biennium ended June 30, 2011 (410KB)

Dickinson State University - For the Biennium ended June 30, 2011 (410KB)

Emergency Management, Division of - see Adjutant General

Financial Institutions, Department of - For the Two Year Period ended June 30, 2012 (399KB)

Game and Fish Department - For the Two Year Period ended June 30, 2012 (482KB)

Governor's Office - For the Biennium ended June 30, 2013 (397KB)

Health, Department of - For the Biennium ended June 30, 2011 (461KB)

Highway Patrol - For the Two Year Period ended June 30, 2012 (476KB)

Historical Society - For the Two Year Period ended June 30, 2012 (429KB)

Human Services, Department of - For the Biennium ended June 30, 2013 (480KB)

Indian Affairs Commission - For the Two Year Period ended June 30, 2012 (409KB)

Industrial Commission - For the Biennium ended June 30, 2011 (464KB)

Information Technology Department - For the Two Year Period ended June 30, 2012 (437KB)

Insurance, Department of - For the Biennium ended June 30, 2011 (449KB)

Judicial Branch - For the Biennium ended June 30, 2013 (441KB)

Labor, Department of - For the Biennium ended June 30, 2011 (396KB)

Lake Region State College - For the Biennium ended June 30, 2011 (398KB)

Management and Budget, Office of - For the Biennium ended June 30, 2013 (417KB)

Mayville State University - For the Biennium ended June 30, 2011 (417KB)

Minot State University - For the Biennium ended June 30, 2011 (417KB)

North Dakota State College of Science - For the Biennium ended June 30, 2011 (410KB)

North Dakota State University - For the Biennium ended June 30, 2011 (444KB)

Parks and Recreation - For the Biennium ended June 30, 2011 (453KB)

Protection and Advocacy Project - For the Two Year Period ended June 30, 2012 (406KB)

Public Instruction, Department of - For the Biennium ended June 30, 2013 (470KB)

Public Service Commission - For the Biennium ended June 30, 2011 (455KB)

Racing Commission - For the Biennium ended June 30, 2011 (443KB)

Secretary of State - For the Two Year Period ended June 30, 2012 (452KB)

Securities Department - For the Two Year Period ended June 30, 2012 (448KB)

Seed Department - For the Two Year Period ended June 30, 2012 (445KB)

Tax Department - For the Biennium ended June 30, 2011 (425KB)

Tobacco Prevention and Control - For the Biennium ended June 30, 2011 (420KB)

Transportation, Department of - For the Biennium ended June 30, 2011 (477KB)

Treasurer, Office of the State - For the Biennium ended June 30, 2011 (411KB)

University of North Dakota - For the Biennium ended June 30, 2011 (406KB)

University System Office - For the Two Year Period ended June 30, 2012 (427KB)

Valley City State University - For the Biennium ended June 30, 2011 (412KB)

Veterans Affairs - For the Two Year Period ended June 30, 2012 (393KB)

Veterans' Home - For the Two Year Period ended June 30, 2013 (393KB)

Water Commission - For the Biennium ended June 30, 2011 (447KB)

Williston State College - For the Biennium ended June 30, 2011 (448KB)

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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 (420KB)

Beef Commission - For the Year ended June 30, 2013 (401KB)

Corn Utilization Council - For the Two Year Period ended June 30, 2012 (400KB)

Dairy Promotion Commission - For the Two Year Period ended June 30, 2012 (398KB)

Dry Bean Council - For the Two Year Period ended June 30, 2012 (383KB)

Dry Pea and Lentil Council - For the Two Year Period ended June 30, 2012 (401KB)

Ethanol Council - For the Two Year Period ended June 30, 2012 (388KB)

Lottery, North Dakota - For the Two Year Period Ended June 30, 2013 (417KB)

Milk Marketing Board - For the Two Year Period ended June 30, 2012 (379KB)

Mill and Elevator - For the Year ended June 30, 2013 (482KB)

Oilseed Council - For the Two Year Period ended June 30, 2012 (386KB)

Potato Council - For the Two Year Period ended June 30, 2012 (409KB)

Soybean Council - For the Year ended June 30, 2013 (450KB)

Wheat Commission - For the Two Year Period ended June 30, 2012 (383KB)

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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 (91KB)

Auditor, Office of the State - Financial Statements for the Biennium ended June 30, 2013 (1,097KB)

Bank of North Dakota - Financial Statements for the Year ended December 31, 2012 (369KB)

Beginning Farmer Revolving Loan Fund - Financial Statements for the Year ended December 31, 2013 (122KB)

North Dakota Building Authority - Financial Statements for the Year ended June 30, 2013 (122KB)

College SAVE - Financial Statements for the Year ended December 31, 2012 (482KB)

Community Water Facility Loan Fund - Financial Statements for the Year ended December 31, 2013 (120KB)

Development Fund - Financial Statements for the Year ended June 30, 2013 (148KB)

Developmentally Disabled Facility Loan Program - Financial Statements for the Period ended August 1, 2011 (298KB)

Family Health Division of the Department of Health - Performance audit issued June 6, 2012 (1,288KB)

North Dakota Guaranteed Student Loan Program - Financial Statements for the Year ended September 30, 2013 (210KB)

Housing Incentive Fund - Financial Statements for the Year ended June 30, 2013 (273KB)

North Dakota Housing Finance Agency - Financial Statements for the Year ended June 30, 2013 (508KB)

Job Service North Dakota - Financial Statements for the Year ended June 30, 2013 (1,787KB)

Mandan Remediation and Supplemental Environmental Projects Trusts - Financial Statements for the Two Year Period ended December 31, 2012 (361KB)

Partnership in Assisting Community Expansion (PACE) Fund - Financial Statements for the Year ended June 30, 2013 (109KB)

North Dakota Public Employees Retirement System (NDPERS) - Financial Statements for the Year ended June 30, 2013 (626KB)

North Dakota Public Finance Authority - Financial Statements for the Year ended December 31, 2012 (579KB)

Rebuilders Loan Program - Financial Statements for the Year ended June 30, 2013 (126KB)

North Dakota Retirement and Investment Office - Financial Statements for the Year ended June 30, 2013 (397KB)

North Dakota State Fair Association - Financial Statements for the Year ended September 30, 2013 (134KB)

North Dakota Student Loan Trust - Financial Statements for the Year ended June 30, 2013 (165KB)

ND Department of Trust Lands - Financial Statements for the Year ended June 30, 2013 (2,493KB)

Water Appropriations Division of the State Water Commission - Performance audit issued January 22, 2013 (546KB)

Permitting Process of the Water Appropriations Division of the State Water Commission - Performance audit issued April 23, 2013 (658KB)

Workforce Safety and Insurance Financial Statements - Financial Statements for the Year ended June 30, 2013 (209KB)

Workforce Safety and Insurance Performance Evaluation - 2010 Performance Evaluation (986KB)

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