State Auditor of North Dakota

The State Auditor’s Office has named the North Dakota Mill and Elevator Association as the recipient of its Stewardship Award. This award celebrates excellence in auditing and is given to entities the State Auditor’s Office has worked with conducting audits. Read more...

The North Dakota State Auditor's Office has completed a local government audit for Mercer County.

The North Dakota State Auditor's Office has completed an audit for the Public Service Commission.

The North Dakota State Auditor's Office has completed a local government audit for the city of Devils Lake.

The North Dakota State Auditor's Office has completed an audit for Dakota College at Bottineau. 

The North Dakota State Auditor's Office has completed a local government audit for the Devils Lake Public School District.

The North Dakota State Auditor's Office has completed an audit for the North Dakota Mill and Elevator Association. 

The North Dakota State Auditor's Office has completed a local government audit for the Napoleon Public School.

The North Dakota State Auditor's Office has completed a local government audit for the Beef Commission. 

The North Dakota State Auditor's Office has completed a local government audit for the Soybean Council

The North Dakota State Auditor's Office has completed a local government audit for the Lake Region Law Enforcement Center.

The State Auditor’s Office is partnering with communities across the state to provide resources for local government entities including cities, counties, and municipalities. See more...

The North Dakota State Auditor's Office has completed a local government audit for Lake Metigoshe Recreation Service District.

The State Auditor’s Office has released an audit of the North Dakota Highway Patrol which found that key card access to the State Capitol building is not being adequately monitored. Read more...

The State Auditor’s Office’s Mineral Royalty Division has announced federal and state resources available to help citizens better understand where their state and federal tax dollars as well as revenue collections are going. See more...

The North Dakota State Auditor's Office has completed an audit for Minot State University.

The North Dakota State Auditor's Office has completed an audit for the University of North Dakota.

The North Dakota State Auditor's Office has completed an audit for the University System Office.

The North Dakota State Auditor's Office has completed a local government audit for Stutsman County.

An audit of the Attorney General’s Office found that 34 driving under the influence (DUI) tests were invalid and can be dismissed in a court of law. The tests reviewed by the State Auditor’s Office included 8,925 total tests during the two-year audit period which ended June 30, 2020. See more...

The North Dakota State Auditor's Office has completed a local government audit for Cavalier County.

The State Auditor’s Office is working with a contractor to conduct a network security assessment of information technology (IT) resources within the State of North Dakota.

The North Dakota State Auditor's Office has completed a local government audit for Ramsey County.

In response to statements made regarding the Parshall Public School District, the State Auditor’s Office has released clarifying comments on the audit.

The North Dakota State Auditor's Office has completed an audit for the Office of the Adjutant General. 

The State Auditor’s Office has released a report of the Parshall Public School District that identified 17 separate areas of concern.

The North Dakota State Auditor's Office has completed a local government audit for the Greater Ramsey Water District.

The North Dakota State Auditor's Office has completed a local government audit for Dickey County.

The North Dakota State Auditor's Office has completed a local government audit for the City of Wahpeton. 

The North Dakota State Auditor's Office has completed a local government audit for Napoleon Public School District.

The North Dakota State Auditor's Office has completed a local government audit for Pembina County.

The North Dakota State Auditor's Office has completed an audit for the Game and Fish Department.

The North Dakota State Auditor's Office has completed a local government audit for Morton County.

The North Dakota State Auditor's Office has completed a local government audit for Walsh County.

The North Dakota State Auditor's Office has completed an audit for the Veterans Affairs.

The North Dakota State Auditor's Office has completed a local government audit for Grand Forks County.

The North Dakota State Auditor's Office has completed an audit for the 2020 Industrial Commission. 

The North Dakota State Auditor's Office has completed a local government audit for Sioux County. 

The State Auditor’s Office released a report that found the Secretary of State’s Office had a difference of $75,211 from revenue generated through various citizen fees.

The North Dakota State Auditor's Office has completed a local government audit for Burleigh County.

The North Dakota State Auditor's Office has completed an audit for the Securities Department.

The North Dakota State Auditor's Office has completed an audit for the Information Technology Department.

The financial threshold that local governments have been following is changing to be strictly revenue-based, and the amount that triggers an audit is increasing from $300,000 to $750,000. See more...

The North Dakota State Auditor's Office has completed a local government audit for the City of Hillsboro. 

The North Dakota State Auditor's Office has completed a local government audit for the Cass County's Annual Comprehensive Financial Report. 

An audit report of Dickinson State University found that procurement documentation was missing for $334,705 of goods and services purchased. State law – as well as University policies and procedures – requires documentation for all items purchased. See more...

The North Dakota State Auditor's Office has completed a local government audit for the Cass County Water Resource Districts of Red River Joint WRD, Southeast Cass WRD, Maple River WRD, North Cass WRD, Rush River WRD and Red River Retention Authority. 

The North Dakota State Auditor's Office has completed an audit for Bismarck State College, click here for full audit report. 

The North Dakota State Auditor's Office has completed the State Seed Department audit.

The North Dakota State Auditor's Office has completed a local government audit for the Burleigh County Water Resource District.

The Office of the State Auditor has released an audit of the Solen Public School District that identified 11 separate areas of concern. See more...

The National Association of Government Communicators (NAGC) has recognized the North Dakota State Auditor’s Office in a virtual award ceremony. The office was awarded second place in the Electronic Publication category for their culture book. The NAGC Blue Pencil and Gold Screen Awards recognize excellence in government communications. See more...

The North Dakota State Auditor's Office has completed an audit for Department of Financial Institutions. 

The North Dakota State Auditor's Office has completed a local government audit for Richland County.

The North Dakota State Auditor's Office has completed the State Historical Society audit.

A recent audit of the Indian Affairs Commission has found that while areas of concern identified in a 2019 audit have been addressed, a new area of concern was identified. The operating budget for the Indian Affairs Commission was overspent by $2,859. The total allocation from the General Fund for operating expenses for the biennium was $263,704. See more...

The North Dakota State Auditor's Office has completed a local government audit for LaMoure County.

The North Dakota State Auditor's Office has completed a local government audit for the city of Washburn.

The North Dakota State Auditor's Office has completed a local government audit for Morton County Water Resource District.

The North Dakota State Auditor's Office has completed a local government audit for Bottineau County.

The North Dakota State Auditor's Office has completed a local government audit for Steele County.  

The North Dakota State Auditor's Office has completed the Protection and Advocacy Project Audit.

The State Auditor’s Office has completed the Federal Single Audit for North Dakota. This audit is federally required to be conducted every other year. The purpose of the Single Audit is to review federal grants to check compliance with guidelines. Reviews on 24 different federal programs were conducted including areas such as Medicaid, public service programs, flood control, education, and transportation. See more...

The North Dakota State Auditor's Office has completed a local government audit for the Kindred Public School District.

The North Dakota State Auditor's Office has completed a local government audit for Ransom County.

The North Dakota State Auditor's Office has completed a local government audit for Devils Lake Park Board.

The North Dakota State Auditor’s Office has launched a citizen-requested audit of the Parshall Public School District, located on the Fort Berthold Indian Reservation in Mountrail County. See more...

The State Auditor’s Office has identified ten separate areas of concern in Mountrail County. The findings include budgeted interim fund balances that exceed the amount allowed by state law by $17.6 million. Additionally, there were concerns over estimated cash documentation in the annual budget, and failure to submit proper reports to the Tax Department. See more...

The North Dakota State Auditor's Office has completed a local government audit for Cass County Soil Conservation District.

The North Dakota State Auditor's Office has completed a local government audit for Burke County.

The North Dakota State Auditor's Office has completed the North Dakota University System.

The North Dakota State Auditor's Office has completed a local government audit for West Fargo Park District.

The State Auditor’s Office has completed their audit of the Annual Comprehensive Financial Report prepared by the Office of Management and Budget. This report — known as the ACFR — presents North Dakota‘s financial statements for the fiscal year 2020.

The North Dakota State Auditor's Office has completed a local government audit for Barnes Rural Water District.

The North Dakota State Auditor's Office has completed a local government audit for Cavalier County.

The North Dakota State Auditor's Office has completed a local government audit for Beulah Public School District.

The State Auditor’s Office over the past two years has reviewed over $230 million in federal royalty and revenue payments made by energy companies during calendar years 2015 and 2016. These payments provide revenue to the State of North Dakota and the federal government. See more...

The North Dakota State Auditor's Office has completed a local government audit for Richland County.

The North Dakota State Auditor's Office has completed a local government audit for Devils Lake Public School District.

The North Dakota State Auditor’s Office has revealed its first-ever Stewardship Award. This award celebrates excellence in auditing and is given to entities the State Auditor’s Office has worked with conducting audits. The first award recipient for this recognition is the City of Devils Lake. See more...

Prairie Business has named Brianna Ludwig to its annual 40 Under 40 list. This list features 40 exceptional business professionals who are under the age of 40 in the North Dakota, South Dakota, and Minnesota region. Read more...

The North Dakota State Auditor's Office has completed a local government audit for Fargo Public School District.

The North Dakota State Auditor's Office has completed a local government audit for Cass County.

The North Dakota State Auditor's Office has completed a local government audit for Dickey County.

The North Dakota State Auditor's Office has completed a local government audit for Bottineau County.

The North Dakota State Auditor's Office has completed a local government audit for Traill County. 

The State Auditor’s Office has released an audit of Oberon Public School District that identified ten separate areas of concern. These included payments without any evidence of services, no documentation for federal grant funding, and no documentation retained surrounding the selection of a contractor for the new Oberon Public School building. See more...

The North Dakota State Auditor's Office has completed the North Dakota Dry Pea and Lentil Council 2020 Audit.

The North Dakota State Auditor's Office has completed a local government audit for Rolette County.

The North Dakota State Auditor's Office has completed the North Dakota Beef Commission 2020 Audit.

The North Dakota State Auditor's Office has completed the North Dakota Ethanol Council 2020 Audit.

The North Dakota State Auditor's Office has completed the North Dakota Mill and Elevator Association 2020 Audit.

The North Dakota State Auditor's Office has completed the North Dakota Milk Marketing Board 2020 Audit.

The North Dakota State Auditor's Office has completed the North Dakota Wheat Commission 2020 Audit.

The North Dakota State Auditor's Office has completed the North Dakota Barley Council 2020 Audit.

The North Dakota State Auditor's Office has completed the North Dakota Lottery 2020 Audit.

The North Dakota State Auditor's Office has completed the North Dakota Potato Council 2020 Audit.

The North Dakota State Auditor's Office has completed the North Dakota Dairy Promotion Commission 2020 Audit.

The State Auditor’s Office has determined that — for the second year in a row — the North Dakota Soybean Council is not following procurement practices to acquire commodities and services. Marketing services for $192,000 were signed into contract without the Soybean Council seeking any additional bids or proposals. See more...

The North Dakota State Auditor's Office has completed the North Dakota Dry Bean 2020 Audit.

The North Dakota State Auditor's Office has completed the North Dakota Oilseed Council 2020 Audit.

State Auditor Joshua Gallion today released an audit of Stark County that found that in the Stark County general fund and seven special revenue funds there were cash reserve balances totaling $33.6 million. According to state law, the maximum amount allowed in those funds is $10.3 million — which leaves a $23.3 million excess. See more...

The North Dakota State Auditor's Office has completed a local government audit for Steele County.

The North Dakota State Auditor's Office has completed the North Dakota  Corn Utilization Council 2020 Audit.

The North Dakota State Auditor's Office has completed a local government audit for the City of Devils Lake. 

The North Dakota State Auditor's Office has completed a local government audit for the Lisbon Public School District. 

The North Dakota State Auditor's Office has completed a local government audit for the Lake Region District Health Unit.

The North Dakota State Auditor's Office has completed a local government audit for the city of Washburn.

State Auditor Joshua Gallion today released an audit of the Department of Public Instruction that found that school districts are not given satisfactory guidance from DPI on how to record school bus transportation data used to calculate state aid. State aid transportation payments of $54 million were made to school districts during the audit period. See more...

Prairie Business Magazine has honored the North Dakota State Auditor’s Office on their 50 Best Places to Work list. Prairie Business received over 1,400 nominations from companies and organizations across the northern plains for this recognition. The criteria evaluated included workplace culture, opportunities for growth, benefits, and employee morale. See more...

The North Dakota State Auditor's Office has completed a local government audit for Stutsman County. 

The North Dakota State Auditor's Office has completed the North Dakota Department of Transportation 2019 Audit. 

The North Dakota State Auditor's Office has completed a local government audit for Ramsey County. 

The North Dakota State Auditor's Office has completed a local government audit for Walsh County. 

The North Dakota State Auditor's Office has completed a local government audit for Pembina County. 

The North Dakota State Auditor's Office has completed a local government audit for the Lake Region Law Enforcement Center.

The North Dakota State Auditor's Office has completed a local government audit for Nelson/Griggs District Health Unit, 2017 and Nelson/Griggs District Health Unit, 2019.

The North Dakota State Auditor's Office has completed a local government audit for Burleigh County. 

State Auditor Joshua Gallion today released an audit of Valley City State University that found the University did not provide documentation showing competitive bidding for two transactions that happened in the July 2017-June 2019 timeframe. See more...

State Auditor Joshua Gallion today released an audit of Lake Region State College that found the College did not properly procure five transactions totaling $160,930 that happened in the July 2017-June 2019 timeframe. See more...

State Auditor Joshua Gallion today released an audit of North Dakota State University that found the University is not monitoring the NDSU trademark royalty revenues properly and does not have a policy to in place regarding the distribution of the trademark royalty revenues. The audit also found faculty personnel files are incomplete and there is missing documentation related to large-scale construction projects that happened in the July 2017-June 2019 timeframe. See more...

State Auditor Joshua Gallion today released an audit of Williston State College that found the College continues to have a lack of internal controls surrounding cash and revenues and the College did not properly procure six transactions totaling $120,318 during the July 2017-June 2019 timeframe. See more...

The North Dakota State Auditor's Office has completed an audit of the Upper Great Plains Transportation Institute. 

The North Dakota State Auditor's Office has completed a local government audit for Burleigh County Water Resource District.

The North Dakota State Auditor's Office has completed an audit of the ND Ag Experiment Station, NDSU Extension Services and Northern Crops Institute. 

The North Dakota State Auditor's Office has completed a local government audit for Pierce County.

The North Dakota State Auditor's Office has completed an audit of the Parks and Recreation Department.

The North Dakota State Auditor's Office has completed a local government audit for the city of Wahpeton.

The North Dakota State Auditor's Office has completed a local government audit for Morton County.

Today, auditors representing the National State Auditors Association (NSAA) gave the North Dakota State Auditor’s Offices the highest possible rating in its third consecutive peer review, referencing the office’s adherence to government auditing standards. See more...

State Auditor Joshua Gallion today released an audit of the Department of Agriculture that found the agency overspent $25,529 from the general fund. The agency received legislative approval to spend $50,000 of general funds as matching funds for the Waterbank Program. The agency interpreted the law as authorizing the ability to use the funds as match up to $50,000 of general fund salaries over the 9-year life of the Waterbank Program and, each biennium, interpreted that the remaining money was available to use for other general staff salaries. See more...

State Auditor Joshua Gallion today released an audit of the Department of Corrections and Rehabilitation that identified methods that could reduce the cost of collecting supervision fees and increase the collection rate of supervision fees. See more...

The North Dakota State Auditor's Office has completed a local government audit for Grand Forks County.

The North Dakota State Auditor's Office has completed a local government audit for the Red River Retention Authority.

The North Dakota State Auditor's Office has completed a local government audit for the 2019 Red River Joint Water Resource District

The North Dakota State Auditor's Office has completed a local government audit for the Southeast Cass Water Resource District.

The North Dakota State Auditor's Office has completed a local government audit for the Rush River Water Resource District.

The North Dakota State Auditor's Office has completed a local government audit for the North Cass Water Resource District.

The North Dakota State Auditor's Office has completed a local government audit for the Maple River Water Resource District.

State Auditor Joshua Gallion today released an audit of Mayville State University which the university was not consistently following procurement rules, not retaining proper documentation or approval of student scholarships and room waivers, and inconsistent with their accounting practices, possible due to high turnover in the business office. See more...

State Auditor Joshua Gallion today released an audit of the North Dakota State College of Science that found they did not ensure all faculty were receiving adequate evaluations as required by the State Board of Higher Education policy and North Dakota State College of Science policy and faculty members did not have the required personnel information included in their official personnel file, as required by state law.  See more...

The North Dakota State Auditor's Office has completed the North Dakota Forest Service 2019 Audit. 

The National Association of Government Communicators (NAGC) has awarded the State Auditor’s Office a second-place award in the category of “Most Improved Publication” for their work on the State of North Dakota Biennial Report. The Blue Pencil and Gold Screen Awards from the NAGC recognizes excellence in government communication products. See more...

The North Dakota State Auditor's Office has completed a local government audit for the Morton County Water Resource District.

State Auditor Joshua Gallion today released an audit of the State Water Commission that found they are not receiving and approving Emergency Action Plans or tracking dam operation plans as required by state law. See more...

State Auditor Joshua Gallion today released an audit of the North Dakota Department of Human Services, which shows that while the agency has made some progress since our 2017 audit, there is more work to do. See more...

The North Dakota State Auditor's Office has completed the 2019 Career and Technical Education audit report.

The North Dakota State Auditor's Office has completed a local government audit for the Greater Ramsey Water District.

The North Dakota State Auditor's Office has completed a local government audit for the Devils Lake Park Board.

The North Dakota State Auditor's Office has completed a local government audit for the Wahpeton Airport Authority. 

State Auditor Gallion today released the following definition of annual receipts to mitigate any added burden to local governments who may receive federal disaster funding. See more...

State Auditor Joshua Gallion today released an audit of the Belcourt Public Schools highlighting several opportunities for improvement that will require management to act for the betterment of the school district and those it serves. See more...

The North Dakota State Auditor's Office has completed the 2019 Veterans Home audit report.

State Auditor Joshua Gallion today released an audit of the Office of Management and Budget that found the agency is not properly following the alternate procurement process. This could lead to purchases being made that are not fair and in the best interest of the taxpayers of North Dakota. See more...

State Auditor Joshua Gallion today released an audit of the Department of Health that found the agency was not keeping supporting documentation used to calculate Emergency Medical Services grant funding and due to spreadsheet errors, improperly distributed $39,995 in funds. See more...

The North Dakota State Auditor's Office has completed a local government audit for the Beulah Public School District.

The North Dakota State Auditor's Office has completed a local government audit for the Cass County Soil Conservation District.

The North Dakota State Auditor's Office has completed the Emergency Preparedness at Minot State University - Performance Follow-Up report. 

Status of Prior Recommendations: All Implemented

The North Dakota State Auditor's Office has completed a local government audit for the Kindred Public School District.

The North Dakota State Auditor's Office has completed the 2019 audit report for the North Dakota Judicial Branch. 

The North Dakota State Auditor's Office has completed a local government audit for the Barnes Rural Water District.

State Auditor Joshua Gallion today released a performance audit that looked at whether offering resident tuition rates to nonresident students would increase enrollment and what would be the financial impact. See more...

The North Dakota State Auditor's Office has completed the 2019 audit report for the North Dakota Office of the Tax Commissioner. 

The North Dakota State Auditor's Office has completed a local government audit for the Southwest Multi-County Correctional Center.

The North Dakota State Auditor's Office has completed a local government audit for the Dickinson Law Enforcement Center.

The North Dakota State Auditor's Office has completed a local government audit for the city of Cando.

The North Dakota State Auditor's Office has completed a local government audit for Towner County.

The North Dakota State Auditor's Office has completed the 2019 audit report for the North Dakota Office of the Treasurer. 

The North Dakota State Auditor's Office has completed a local government audit for Lake Metigoshe Recreational Service District.

State Auditor Joshua Gallion today released a state government-wide performance audit of North Dakota state agency fees, including the North Dakota University System. See more...

The North Dakota State Auditor's Office has completed the 2019 audit report for the North Dakota Office of the Governor. 

The North Dakota State Auditor's Office has completed a local government audit for Nelson County.

The North Dakota State Auditor's Office has released the 2019 ND Commission on Legal Counsel for Indigents audit report.

The North Dakota State Auditor's Office has completed a local government audit for the West Fargo Park District.

The State of North Dakota’s Office of Management and Budget (OMB) recently completed the Annual Comprehensive Financial Report (CAFR) for fiscal year 2019, which ended on June 30, 2019. The State Auditor’s Office audited the CAFR and issued our opinion, which is contained within the report. See more...

The North Dakota University System recently completed the Annual Financial Report (AFR) for the fiscal year 2019, which ended on June 30, 2019. The State Auditor’s Office audited the North Dakota University System’s AFR and issued its opinion, which is contained within the report. Our office compliments the University System on their hard work and professionalism completing this AFR. See more...

State Auditor Joshua Gallion today released an audit conducted by Eide Bailly LLP of the North Dakota State Auditor’s Office which shows the office has improperly listed three projects in the work in process balance. See more...

The North Dakota State Auditor's Office has completed a local government audit for the City of West Fargo. 

The North Dakota State Auditor's Office has completed a local government audit for the City of Devils Lake. 

The North Dakota State Auditor's Office has completed a local government audit for Stutsman County.

The North Dakota State Auditor's Office has completed a local government audit for Fargo Public School District.

The North Dakota State Auditor's Office has completed a local government audit for Bottineau County.

State Auditor Gallion today released the following statement after Truth in Accounting, a watchdog group, named North Dakota as one of the top states for providing the public with candid and transparent information about our government. North Dakota tied with Idaho and Nevada for the number one spot. See more...

The North Dakota State Auditor's Office has completed a local government audit for Devils Lake Public School District.

The North Dakota State Auditor’s Office has reissued the City of Williston audit. See more...

The North Dakota State Auditor's Office has completed a local government audit for Stark County.

State Auditor Joshua Gallion today released an audit of the North Dakota State Library that found the Library violated state law by inconsistently charging expenditures between different appropriation lines to avoid overspending in one line.  Once audit corrections were made, the Library had exceeded their operating expenses by over $16,000. See more...

The North Dakota State Auditor's Office has completed the 2019 financial report for the North Dakota Lottery. 

The North Dakota State Auditor's Office has completed a local government audit for Ramsey County.

The North Dakota State Auditor's Office has completed the 2019 financial report for the North Dakota Council on the Arts. 

The North Dakota State Auditor's Office has completed the 2019 financial report for the Beef Commission. 

The North Dakota State Auditor's Office has released the Mill and Elevator's 2019 audit.

The North Dakota State Auditor's Office has completed the 2019 financial report for the Department of Labor and Human Rights. 

State Auditor Joshua Gallion today released an audit of the North Dakota Soybean Council that found the agency did not properly bid three purchases in fiscal year 2019. See more...  

State Auditor Joshua Gallion today released an audit of the Public Service Commission that found from January 1, 2018, to May 31, 2019, the agency did not have blanket bond coverage because controls were not in place to ensure renewal. See more...

State Auditor Joshua Gallion today released an audit of the North Dakota Department of Commerce which shows the Department had violated state law by circumventing procurement requirements related to the “Be Legendary” logo and overall brand refresh. See more...

The North Dakota State Auditor's Office has completed a local government audit for Cavalier County

The North Dakota State Auditor's Office has completed a local government audit for Lake Region Law Enforcement Center.

The North Dakota State Auditor's Office has released the School for the Deaf, Department of Public Instruction for the 2019 biennial performance audit, to determine financial transactions including expenditures were made in accordance with Law and appropriation requirements. Full Report 

State Auditor Joshua Gallion today released an audit of the University of North Dakota (UND) which shows that of the 31 faculty personnel files tested, all of them had required information that was either not performed or located elsewhere and four did not have annual evaluations performed. See more...

State Auditor Joshua Gallion today released an audit of the North Dakota School of Deaf that found they did not comply with state procurement rules by failing to obtain bids on three purchases and did not maintain documentation of purchases. See more...

The North Dakota State Auditor's Office has released the School for the Deaf, Department of Public Instruction for the 2019 biennial performance audit, to determine financial transactions including expenditures were made in accordance with Law and appropriation requirements. Full Report 

State Auditor Joshua Gallion today released an audit of the North Dakota Insurance Department highlighting the fire insurance premium tax which is paid for by citizens through their premiums. The audit shows that over the last eight years, $13.4 million was put into the general fund rather than going back to the fire districts because of a limit set by the state legislature. See more...

The North Dakota State Auditor's Office has completed this local government audit for Rolette County. 

The North Dakota State Auditor's Office has released the North Dakota Aeronautics Commissions 2019 biannial performance audit, to determine financial transactions including expenditures were made in accordance with Law and appropriation requirements. Full Report 

The North Dakota State Auditor's Office has released the North Dakota Racing Commissions 2019 biannial performance audit, to determine financial transactions including expenditures were made in accordance with Law and appropriation requirements. Full Report 

The North Dakota State Auditor's Office has released the Office of Administrative Hearing's 2019 biannual performance audit, to determine financial transactions including expenditures were made in accordance with Law and appropriation requirements. Full Report 

The North Dakota State Auditor's Office has completed this local government audit for Pierce County.

The North Dakota State Auditor's Office has completed these local government audits for Walsh County and Dickey County.

The North Dakota State Auditor's Office has released the Industrial Commission's 2018 biannual performance audit, looking into adequate monitoring abandoned wells in North Dakota. 

The North Dakota State Auditor's Office has completed these local government audits for Steele County, Richland County and Greater Ramsey Water District.

State Auditor Joshua Gallion today released an audit of Bismarck State College which shows from July 2017 through June 2018, the college was not maintaining required documents for granting tenure. See more...

State Auditor Joshua Gallion today released an audit of Minot State University which shows from July 2017 through June 2018, the university was unable to provide proof of an immunization tracking system, was not testing all high-risk international students for tuberculosis, and was circumventing the North Dakota University System procedure for students without proof of immunizations by allowing them to register for classes without immunization records. See more...

State Auditor Joshua Gallion today released an audit of Dickinson State University which shows during the fiscal year 2018, the university entered into a contract for the management of the bookstore that could adversely impact the university’s revenues. In the first year of this eight-year contract, Dickinson State received zero revenue. See more...

State Auditor Joshua Gallion today released an audit of the North Dakota University System Office which shows from July 2016 through June 2018, the information technology division of the NDUS, known as Core Technology Services (CTS), did not properly procure 5 of the 14 tested transactions totaling $3.2 million. See more...

State Auditor Joshua Gallion today released an audit of the Dakota College at Bottineau which shows from July 2017 through June 2018, the college was not consistent in performing annual and student evaluations for faculty. See more...

The North Dakota State Auditor's Office has completed a local government audit for Burleigh County. 

The North Dakota State Auditor's Office has completed a local government audit for Morton County Water Resource District. 

State Auditor Joshua Gallion today released an audit of the North Dakota Information Technology Division which shows from July 2016 through June 2018, the agency was responsible for tracking 6,500 assets totaling more than $25 million dollars and failed to find 217 of those assets. See more...

State Auditor Gallion today released the following statement after reviewing the Attorney General’s opinion on the effects of SB2004. See more...

The North Dakota State Auditor's Office has completed local government water resource district audits for Maple River, Southeast Cass, Red River Joint, North Cass, Rush River and Red River Retention Authority. 

State Auditor Joshua Gallion today released an audit of the North Dakota State Crime Lab which shows the agency has experienced significant workload increases while full-time staff have decreased since a 2018 reduction-in-force. See more...

The North Dakota State Auditor's Office has completed the Historical Society 2018 Audit See more...

The North Dakota State Auditor's Office has completed the Game and Fish Department's 2018 Operational Audit. See more...

The North Dakota State Auditor's Office has completed local government audit for the city of Wahpeton. 

State Auditor Joshua Gallion today released an audit of the North Dakota Highway Patrol which shows from July 2016 through June 2018, the agency was not following internal policies for school bus inspections, was inaccurately tracking the inspections and was not working off a complete list of vehicles to be inspected. See more...

The North Dakota State Auditor's Office has completed the local government audit for Grand Forks County.

The North Dakota State Auditor's Office has completed the local government audit for Sioux County. 

The North Dakota State Auditor's Office has completed two local government audits; Kindred PSD and Burleigh County Water Resource District.

The Office of the State Auditor conducted a follow-up review on the performance audit entitled NDSU Parking and Transportation Services Department (NP-002-16) dated February 23, 2017. The objective of this follow-up was to determine the implementation status of the eight recommendations presented in the performance audit report.  See more...

The Office of the State Auditor conducted a follow-up on the performance audit entitled Purchasing Card Program Used by the North Dakota University System dated August 30, 2016. The objective of this follow-up was to determine the implementation status of the 13 recommendations presented in the performance audit report. See more...

State Auditor Gallion today released the following statement after the Governor’s signing of Senate Bill 2004, the appropriations bill for the State Auditor’s Office. See more...

The North Dakota State Auditor's Office has completed the 2018 operational audit for the Office of the Adjutant General. The Office of the Adjutant General received $43 million in loans from the Bank of North Dakota to cover costs incurred during the DAPL protests. The agency incurred costs for National Guard and administration salaries, travel, supplies, etc. In addition, they reimbursed ND counties, cities, state agencies, and out of state counties and cities for the costs they incurred for the protests. See more...

The North Dakota State Auditor's Office has completed two local government audits; Cass County Soil Conservation District and Traill County. 

The North Dakota State Auditor's Office has completed the 2018 operational audit for the North Dakota Protection and Advocacy Project. The North Dakota Protection and Advocacy Project is an independent state agency established to advance the human and legal rights of people with disabilities within North Dakota. People served include infants, children and adults of all ages. See more...

The North Dakota State Auditor's Office has completed the 2018 operational audit for the North Dakota Securities Department. The North Dakota Securities Department is responsible for the enforcement of the North Dakota securities laws that protect citizens from dishonest investment practices, and regulate the people and companies offering investment opportunities. See more...

The North Dakota State Auditor's Office has completed the 2018 operational audit for the State Seed Department. The department is comprised of four main areas of operations (excluding administration): field seed, potato, laboratory services, and regulatory. See more...

The North Dakota State Auditor's Office has completed the 2018  financial audit for the North Dakota Lottery, a division of the Attorney General.  See more...

The North Dakota State Auditor's Office has completed the 2018 operational audit for the Office of the Secretary of State. The department receives revenue from a variety of fees charged for filings, issuing licenses, amendments, reports, lists, and registrations. See more...

A performance audit issued today by the North Dakota Office of the State Auditor shows that North Dakota State College of Science (NDSCS) has engaged in inappropriate activities surrounding the proposed Career Workforce Academy, is not meeting TrainND Southeast program goals and is overstating program results. See more...

The North Dakota State Auditor's Office has completed the 2018 Department of Veterans Affairs operational audit. The department consists of five main programs: Veterans Aid Loan Program, Hardship Grant Program, Commemorative Memorial Coins, Service Dogs, and the Transportation Program. See more...

State Auditor Joshua Gallion today released an audit of the City of Washburn highlighting several areas of concern including a potential violation of state law which requires the city to set up a separate fund for each special assessment project. See more...

The North Dakota State Auditor's Office has completed three local government audits including West Fargo Park District, City of Washburn and Barnes Rural Water District. 

State Auditor Joshua Gallion today released an audit of the Indian Affairs Commission which shows from July 2016 through June 2018, the agency misspent state funds on gift cards totaling nearly $8,000.  See more...

The Single Audit of North Dakota for the fiscal years 2017 and 2018 resulted in 46 findings and recommendations related to many of the state’s key financial operations and the administration of federal programs. The Single Audit Report is required by both state and federal law as a condition of continued federal assistance. See more...

The North Dakota State Auditor's Office has completed three local government audits including Stark County, Ransom County and Beulah PSD. 

State Auditor Joshua Gallion today announced that his office has begun a citizen-requested audit of the Belcourt Public Schools, located on the Turtle Mountain Reservation in Rolette County. See more...

The North Dakota State Auditor's Office has completed the Department of Financial Institution's 2018 operational audit, which covers the Banking, Credit Union and Consumer Divisions. 

A performance audit issued today by the North Dakota Office of the State Auditor shows that from Fall 2014 to Spring 2018, it is estimated the North Dakota University System (NDUS) could have eliminated 560 online course sections. See more...

NDUS Online Education - Performance Audit 

Recently Completed State Government Audit Report

Emergency Preparedness at Dakota College at Bottineau

Recently Completed State Government Audit Report

2018 Performance Report - State of North Dakota Special Funds 

Recently Completed State Government Audit Report

A performance audit issued today by the North Dakota Office of the State Auditor shows that approximately $97 million in general fund resources were expended in the fiscal year 2018 when state agencies had special funds available to spend. See more...

2018 Wheat Commission 

Recently Completed State Government Audit Report

Bismarck, N.D. – The North Dakota State Auditor’s Office has named Brian Johnson as Deputy State Auditor.  Johnson will assist in driving our agency towards its vision of a diverse team committed to generating greater value for taxpayers. See more...

2018 Oilseed Council

Recently Completed State Government Audit Report

2018 Dry Pea and Lentil Council

Recently Completed State Government Audit Report

A performance audit completed by the North Dakota Office of the State Auditor shows the North Dakota University System (NDUS) Open Educational Resources (OER) initiative has impacted nearly 15,000 students in 648 courses and saved students an estimated $1.1 to $2.4 million. See more...

2018 North Dakota University System - Open Educational Resources 

Recently Completed State Government Performance Audit Report

2017 Stutsman County 

Recently Completed Local Government Audit Report

2017 Pembina County 

Recently Completed Local Government Audit Report

2018 Beef Commission 

Recently Completed State Government Audit Report

2018 Dairy Promotion Commission 

Recently Completed State Government Audit Report

2018 Milk Marketing Board

Recently Completed State Government Audit Report

2018  Potato Council

Recently Completed State Government Audit Report

2018 Ethanol Council

Recently Completed State Government Audit Report

2018 Mill and Elevator Association, North Dakota 

Recently Completed State Government Audit Report

2017 Bottineau County

Recently Completed Local Government Audit Report

Lake Region Law Enforcement Center

Recently Completed Local Government Audit Report

2018 Corn Utilization Council

Recently Completed State Government Audit Report

2018 Barley Council

Recently Completed State Government Audit Report

2018 Soybean Council

Recently Completed State Government Audit Report

2017 University of North Dakota

Recently Completed State Government Audit Report

2018 Dry Bean Council 

Recently Completed State Government Audit Report

2017 ND State University

Recently Completed State Government Audit Report

2017 Mayville State University

Recently Completed State Government Audit Report

2017 Williston State College

Recently Completed State Government Audit Report

2017 Lake Region State College

Recently Completed State Government Audit Report

2017 Dakota College at Bottineau

Recently Completed State Government Audit Report

2017 Walsh County 

Recently Completed Local Government Audit Report

2017 Devils Lake Park Board 

Recently Completed Local Government Audit Report

2017 Devils Lake, City of 

Recently Completed Local Government Audit Report

2017 Morton County 

Recently Completed Local Government Audit Report

2017 Career & Technical Education, Department of

Recently Completed State Government Audit Report

2017 Insurance Commissioner, Office of the

Recently Completed State Government Audit Report

2017 Corrections and Rehabilitation, Department of

Recently Completed State Government Audit Report

2017 Public Service Commission 

Recently Completed State Government Audit Report

2017 Greater Ramsey Water District

Recently Completed Local Government Audit Report

2017 Tax Commissioner 

Recently Completed State Government Audit Report

2017 North Dakota Veterans Home 

Recently Completed State Government Audit Report

2017 Cass County Noxious Weed Control District

Recently Completed Local Government Audit Report

2017 Cass County Vector Control District

Recently Completed Local Government Audit Report

2017 Rolette County

Recently Completed Local Government Audit Report

2017 Cass County

Recently Completed Local Government Audit Report

2017 Red River Retention Authority

Recently Completed Local Government Audit Report

2017 Red River Joint Water Resource District

Recently Completed Local Government Audit Report

2017 Southeast Cass Water Resource District

Recently Completed Local Government Audit Report

2017 North Cass Water Resource District

Recently Completed Local Government Audit Report

2017 Grand Forks County

Recently Completed Local Government Audit Report

2017 Maple River Water Resource District

Recently Completed Local Government Audit Report

2017 Rush River Water Resource District

Recently Completed Local Government Audit Report

The State Auditor issued a press release today regarding the performance audit reports presented to the Legislative Audit and Fiscal Review Committee.

Press Release

2018 Governor's Travel and Use of State Resources 

Recently Completed State Government Audit Report

Performance Follow-up - Trust Assets and Department Resources

Performance Follow-up - Unclaimed Property

Recently Completed State Government Audit Report

Veterans Affairs Oversight Structure

Recently Completed State Government Audit Report

2017 Agriculture, Department of

Recently Completed State Government Audit Report

2017 Water Commission, State

Recently Completed State Government Audit Report

2017 Industrial Commission

Recently Completed State Government Audit Report

2017 Treasurer, Office of the State

Recently Completed State Government Audit Report

2017 Arts, Council on the

Recently Completed State Government Audit Report

2017 Public Instruction, Department of

Recently Completed State Government Audit Report

2017 Transportation, Department of

Recently Completed State Government Audit Report

2018 Emergency Preparedness at Bismarck State College

Recently Completed State Government Audit Report

2018 Emergency Preparedness at Williston State College

Recently Completed State Government Audit Report

2018 Emergency Preparedness at North Dakota College of Science

Recently Completed State Government Audit Report

2017 Burleigh County

Recently Completed Local Government Audit Report

2018 Veterans Affairs, North Dakota - Performance Audit

Recently Completed State Government Audit Report

2017 Morton County Water Resource District

Recently Completed Local Government Audit Report

2017 Dickey County

Recently Completed Local Government Audit Report

2017 Labor and Human Rights, Department of 

Recently Completed State Government Audit Report

2017 West Fargo, City of

Recently Completed Local Government Audit Report

2017 Richland County

Recently Completed Local Government Audit Report

2017 Pierce County

Recently Completed Local Government Audit Report

2017 Commerce, Department of

Recently Completed State Government Audit Report

2017 Lake Region District Health Unit

Recently Completed Local Government Audit Report

2017 Burleigh County Water Resource District

Recently Completed Local Government Audit Report

2018 Performance Audit - Emergency Preparedness at NDSU

Recently Completed State Government Audit Report

2017 Aeronautics Commission

Recently Completed State Government Audit Report

2017 Hillsboro, City of

Recently Completed Local Government Audit Report

Lottery, North Dakota 

Recently Completed State Government Audit Report

Tuition Waivers and Student Stipends

Recently Completed State Government Follow-up

2017 Judicial Branch

Recently Completed State Government Audit Report

2017 Dickinson State University

Recently Completed State Government Audit Report

2017 Science, College of

Recently Completed State Government Audit Report

2017 Bismarck State College

Recently Completed State Government Audit Report

2017 Valley City State University

Recently Completed State Government Audit Report

2017 Minot State University

Recently Completed State Government Audit Report

2017 Public Finance Authority 

Recently Completed State Government Audit Report

2017 Bank of North Dakota 

Recently Completed State Government Audit Report

2017 Cass County Soil Conservation District

Recently Completed Local Government Audit Report

2017 Parks and Recreation, Department of

Recently Completed State Government Audit Report

2018 Veterans Home, North Dakota - Performance Audit

Recently Completed State Government Audit Report

2017 Governor, Office of the

Recently Completed State Government Audit Report

2017 Racing Commission, North Dakota

Recently Completed State Government Audit Report

2017 Wahpeton, City of

Recently Completed Local Government Audit Report

Wahpeton Airport Authority

Recently Completed Local Government Audit Report

2017 Human Services, Department of

Recently Completed State Government Audit Report

2016 Lisbon Public School District

Recently Completed Local Government Audit Report

2017 Administrative Hearings, Office of

Recently Completed State Government Audit Report

2016 Hillsboro, City of 

Recently Completed Local Government Audit Report

2017 ACFR - Audit Committee Communication and Report on Internal Control and Compliance

Recently Completed State Government Audit Report

Dickinson Law Enforcement Center

Recently Completed Local Government Audit Report

2016 Southwest Multi-County Correctional Center

Recently Completed Local Government Audit Report

2017 Health, ND Department of

Recently Completed State Government Audit Report

2016 Sioux County

Recently Completed Local Government Audit Report

2016 West Fargo Park District

Recently Completed Local Government Audit Report

2016 LaMoure County

Recently Completed Local Government Audit Report

2016 Dickey County

Recently Completed Local Government Audit Report

2017 West Fargo Public School District 

Recently Completed Local Government Audit Report

2017 Barnes Rural Water District

Recently Completed Local Government Audit Report

2016 Traill County

Recently Completed Local Government Audit Report

2016 Ransom County

Recently Completed Local Government Audit Report

2017 Emergency Preparedness at Minot State University

Recently Completed State Audit Report

2017 Emergency Preparedness at Dickinson State University

Recently Completed State Audit Report

2017 Emergency Preparedness at Mayville State University

Recently Completed State Audit Report

2017 Continuity of Operations Planning at UND 

Recently Completed State Audit Report

2017 Emergency Preparedness at Valley City State University

Recently Completed State Audit Report

2017 Legal Counsel for Indigents, ND Commission on

Recently Completed State Audit Report

2017 Tobacco Prevention and Control Policy, Center for

Recently Completed State Audit Report

2017 Kindred Public School District

Recently Completed Local Government Audit Report

2016 Towner County

Recently Completed Local Government Audit Report

2017 Management and Budget, Office of

Recently Completed State Audit Report

2017 Beef Commission 

Recently Completed State Audit Report

2017 Fargo Public School District

Recently Completed Local Government Audit Report

2016 Cavalier County

Recently Completed Local Government Audit Report

2017 Mill and Elevator Association, North Dakota

Recently Completed State Audit Report

2016 Stark County 

Recently Completed Local Government Audit Report

2017 Soybean Council 

Recently Completed State Audit Reports 

2017 Devils Lake Public School District

Recently Completed Local Government Audit Report

2016 Steele County

Recently Completed Local Government Audit Report

2016 Rolette County 

Recently Completed Local Government Audit Report

2016 Nelson County 

Recently Completed Local Government Audit Report 

2016 Morton County 

Recently Completed Local Government Audit Report

2016 Bottineau County  

Recently Completed Local Government Audit Report

2016 Stutsman County

Recently Completed Local Government Audit Report

2016 Devils Lake Park Board 

Recently Completed Local Government Audit Report

2016 Adjutant General, Office of the 

Other Recently Completed State Audit Reports 

2016 Adjutant General, Office of the 

Other Recently Completed State Audit Reports 

2016 Attorney General, Office of the

Other Recently Completed State Audit Reports 

2016 Cass County 

Recently Completed Local Government Audit Report

2016 Cass County Noxious Weed Control District 

Recently Completed Local Government Audit Report

2016 Cass County Vector Control District 

Recently Completed Local Government Audit Report

2016 Indian Affairs Commission 

Other Recently Completed State Audit Reports 

2016 Pembina County 

Recently Completed Local Government Audit Report

2016 Information Technology Department

Other Recently Completed State Audit Reports 

2016 Walsh County 

Recently Completed Local Government Audit Report

2016 Walsh County 

Other Recently Completed Audit Reports