Key |
|||||||
|
|
Completed |
|
In Progress | N/A | Not Applicable | ||
State Agency Audit (SAO) Schedule
SAO Cost - This cost is determined by staff hours and costs. This is the cost to the State Auditor's Office for completion of the audit.
Agency Cost - This is the billable amount, based on the agency's special funds, that the State Auditor's Office is required to bill under N.D.C.C. § 54-10-01(2) directly to the agency for completion of the audit. These dollars are deposited in the general fund. The Office of the State Auditor does not benefit from the money collected from billing for audit services from state agencies.
Hours - State Auditor's Office staff hours that went into the audit.
2020 Planned Audits |
Start |
Audit Phases |
SAO
|
Agency
|
Hours |
Type of Audit |
|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name | Q1 | Q2 | Q3 | Q4 | Planning | Field Work |
Internal Review |
Drafting Report |
Final Report Issued |
Cost | Cost | Time | Type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Upper Great Plains Transportation Institute | ✔ | Performance | |||||||||||
| Department of Human Services | ✔ |
|
|
|
|
Performance | |||||||
| Department of Health | ✔ |
|
|
|
|
Performance | |||||||
| State Fees - Performance Audit | ✔ |
|
|
|
|
February 2020 | $133,535.00 | 2025.5 | Performance | ||||
| NDUS Tuition Rates - Performance Audit | ✔ |
|
|
|
|
Performance | |||||||
| Valley City State Emergency Operations - Follow-up | ✔ |
|
|
Performance | |||||||||
| Minot State Emergency Operations - Follow-up | ✔ |
|
|
Performance | |||||||||
| UND COOP - Follow-up | ✔ |
|
|
Performance | |||||||||
| Federal Single Audit | ✔ |
|
Financial | ||||||||||
| 2019 State Comprehensive Annual Financial Report | ✔ |
|
|
|
|
January 2020 | $556,433.00 | 7668.0 | Financial | ||||
| 2019 University System Annual Financial Report | ✔ |
|
|
|
|
January 2020 | $187,397.50 | 2660.5 | Financial | ||||
| North Dakota Forest Service | ✔ | Performance | |||||||||||
| Agricultural Experiment Station and Extension Service and Northern Crops Institute | ✔ | Performance | |||||||||||
| Veterans Home | ✔ |
|
Performance | ||||||||||
| Lake Region State College | ✔ | Performance | |||||||||||
| Mayville State University | ✔ |
|
|
Performance | |||||||||
| North Dakota State College of Science | ✔ |
|
|
Performance | |||||||||
| Valley City State University | ✔ | Performance | |||||||||||
| Water Commission | ✔ |
|
Performance | ||||||||||
| Tax Department | ✔ |
|
|
|
|
Performance | |||||||
| State Treasurer's Office | ✔ |
|
|
|
|
February 2020 | $0 | Performance | |||||
| ND Commission on Legal Counsel for Indigents | ✔ |
|
|
|
|
January 2020 | $8762.50 | $0 | 136.0 | Performance | |||
| Parks & Recreation | ✔ |
|
Performance | ||||||||||
| Career & Technical Education | ✔ | Performance | |||||||||||
| Judicial | ✔ |
|
|
Performance | |||||||||
| Department of Transportation | ✔ | Performance | |||||||||||
| Department of Corrections & Rehabilitation | ✔ |
|
Performance | ||||||||||
| Governor's Office | ✔ |
|
|
|
|
February 2020 | Performance | ||||||
| Williston State College | ✔ | Performance | |||||||||||
| North Dakota State University | ✔ | Performance | |||||||||||
| Department of Public Instruction | ✔ |
|
Performance | ||||||||||
| Department of Agriculture | ✔ |
|
Performance | ||||||||||
| Office of Management and Budget | ✔ |
|
|
Performance |
*updated on 2/19/2020
State Audits Performed by Independent CPA Firms
A select number of state agencies are audited by private CPA firms because of statutory requirements, limited resources or the need for specialized knowledge. Below is a table of audits currently contracted by the State Auditor's Office and their due dates.
2020 Contracted Audits |
Due Date |
2020 Costs |
Type of Audit |
| Bank of North Dakota | April 30 | Financial | |
| Bank of North Dakota related: | |||
| Addiction Counselor Internship Loan Program | September 30 | Financial | |
| Agriculture Partnership in Assisting Community Expansion Fund | September 30 | Financial | |
| Beginning Farmer Revolving Loan Fund | March 30 | Financial | |
| Community Water Facility Loan Fund | March 30 | Financial | |
| Guaranteed Student Loan | March 30 | Financial | |
| Infrastructure Revolving Loan Fund | September 30 | Financial | |
| Medical Facility Infrastructure | September 30 | Financial | |
| Partnership in Assisting Community Expansion Fund | September 30 | Financial | |
| Rebuilder’s Loan | September 30 | Financial | |
| School Construction Assistance Loan Fund | September 30 | Financial | |
| Student Loan Trust | September 30 | Financial | |
| Building Authority | October 15 | Financial | |
| Department of Trust Lands | October 31 | Financial | |
| Housing Finance Agency | October 15 | Financial | |
| Housing Incentive Fund | October 15 | Financial | |
| Job Service North Dakota | October 31 | Financial | |
| Public Employees Retirement System | October 31 | Financial | |
| Public Finance Authority | March 30 | Financial | |
| Retirement Investment Office | October 31 | Financial | |
| Workforce Safety and Insurance | October 15 | Financial |
Audits Not Contracted by the State Auditor's Office
| CollegeSave | Financial |
| Comprehensive Health Association of North Dakota | Financial |
| Mandan Remediation Trust | Financial |
| North Dakota Development Fund | Financial |
| State Fair Association | Financial |
| Legislative Assembly | Financial |
| Legislative Council | Financial |
| Office of the State Auditor | Financial |