Medium
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 | ✔ |
|
|
|
|
June 2020 | $14,425.00 | $10,400 | 228.0 | Performance | ||||
| Department of Human Services | ✔ |
|
|
|
|
May 2020 | $229,629.00 | $68,900 | 3155.0 | Performance | ||||
| Department of Health | ✔ |
|
|
|
|
April 2020 | $47,462.50 | $0 | 685.0 | Performance | ||||
| State Fees - Performance Audit | ✔ |
|
|
|
|
February 2020 | $134,022.50 | $0 | 2030 | Performance | ||||
| NDUS Nonresident Tuition- Performance Audit | ✔ |
|
|
|
|
March 2020 | $229,629.00 | $0 | 3477.65 | Performance | ||||
| Minot State Emergency Operations - Follow-up | ✔ |
|
|
|
|
April 2020 | $9,565.50 | $0 | 158.5 | Performance | ||||
| UND COOP - Follow-up | ✔ |
|
|
|
|
April 2020 | $10,465.50 | $0 | 166.0 | Performance | ||||
| Mill & Elevator | ✔ |
|
|
|
|
November 2020 | $37,567.93 | $29,000 | 536 | Financial | ||||
| Ethanol Council | ✔ |
|
|
|
|
November 2020 | $5,382.50 | $6,000 | 86.5 | Financial | ||||
| Corn Council | ✔ |
|
|
|
|
October 2020 | $9,120 | $6,700 | 117.5 | Financial | ||||
| Dry Bean Council | ✔ |
|
|
|
|
October 2020 | $11,325 | $5,600 | 179.5 | Financial | ||||
| Wheat Commission | ✔ |
|
|
|
|
October 2020 | $3,550 | $6,700 | 57.5 | Financial | ||||
| Dry Pea and Lentil | ✔ |
|
|
|
|
November 2020 | $3,865 | $6,400 | 62.5 | Financial | ||||
| Dairy Promotion | ✔ |
|
|
|
|
October 2020 | $3,965 | $6,000 | 63 | Financial | ||||
| Lottery | ✔ |
|
|
|
|
October 2020 | $25,832.50 | $0 | 360.25 | Financial | ||||
| Barley Council | ✔ |
|
|
|
|
October 2020 | $8,560 | $5,600 | 124.5 | Financial | ||||
| Potato Council | ✔ |
|
|
|
|
October 2020 | $7,995 | $5,600 | 127.5 | Financial | ||||
| Beef Commission | ✔ |
|
|
|
|
November 2020 | $15,112.5 | $16,800 | 205 | Financial | ||||
| Soybean Council | ✔ |
|
|
|
|
October 2020 | $36,700 | $16,800 | 523 | Financial | ||||
| Milk Marketing | ✔ |
|
|
|
|
October 2020 | $6,140 | $6,000 | 98.5 | Financial | ||||
| Oilseed Council | ✔ |
|
|
|
|
October 2020 | $8,330 | $6,000 | 135.5 | Financial | ||||
| 2019 State Comprehensive Annual Financial Report | ✔ |
|
|
|
|
January 2020 | $556,433.00 | $0 | 7668.0 | Financial | ||||
| 2019 University System Annual Financial Report | ✔ |
|
|
|
|
January 2020 | $187,397.50 | $0 | 2660.5 | Financial | ||||
| North Dakota Forest Service | ✔ |
|
|
|
|
May 2020 | $12,882.50 | $6,400 | 192.5 | Performance | ||||
| Agricultural Experiment Station and Extension Service and Northern Crops Institute | ✔ |
|
|
|
|
June 2020 | $38,620.00 | $21,800 | 579.5 | Performance | ||||
| Veterans Home | ✔ |
|
|
|
|
April 2020 | $26,855.00 | $14,000 | 401.5 | Performance | ||||
| Lake Region State College | ✔ |
|
|
|
|
June 2020 | $20,685.00 | $14,700 | 334.0 | Performance | ||||
| Mayville State University | ✔ |
|
|
|
|
May 2020 | $47,067.50 | $17,800 | 679.0 | Performance | ||||
| North Dakota State College of Science | ✔ |
|
|
|
|
May 2020 | $54,013.00 | $16,300 | 813.0 | Performance | ||||
| Valley City State University | ✔ |
|
|
|
|
June 2020 | $26,590.00 | $16,300 | 409.5 | Performance | ||||
| Water Commission | ✔ |
|
|
|
|
May 2020 | $40,172.50 | $20,600 | 571.0 | Performance | ||||
| Tax Department | ✔ |
|
|
|
|
March 2020 | $26,070.00 | $0 | 351.0 | Performance | ||||
| State Treasurer's Office | ✔ |
|
|
|
|
February 2020 | $37,192.50 | $0 | 531.5 | Performance | ||||
| ND Commission on Legal Counsel for Indigents | ✔ |
|
|
|
|
January 2020 | $8762.50 | $0 | 136.0 | Performance | ||||
| Parks & Recreation | ✔ |
|
|
|
|
June 2020 | $34,173.75 | $6,597 | 470.25 | Performance | ||||
| Career & Technical Education | ✔ |
|
|
|
|
May 2020 | $39,497.50 | $0 | 576.5 | Performance | ||||
| Judicial | ✔ |
|
|
|
|
March 2020 | $19,115.00 | $0 | 274.5 | Performance | ||||
| Department of Transportation | ✔ |
|
|
|
|
August 2020 | $91,618.75 | $27,237 | 1,239.75 | Performance | ||||
| Department of Corrections & Rehabilitation | ✔ |
|
|
|
|
June 2020 | $94,012.50 | $0 | 1,233 | Performance | ||||
| Governor's Office | ✔ |
|
|
|
|
February 2020 | $18,097.50 | $0 | 265.5 | Performance | ||||
| Williston State College | ✔ |
|
|
|
|
June 2020 | $44,125.00 | $14,500 | 643.5 | Performance | ||||
| North Dakota State University | ✔ |
|
|
|
|
June 2020 | $90,967.50 | $31,500 | 1,384.25 | Performance | ||||
| Department of Public Instruction | ✔ |
|
|
|
|
September 2020 |
|
$4,000 | 1,391.5 | Performance | ||||
| Department of Agriculture | ✔ |
|
|
|
|
June 2020 | $49,848.75 | $11,500 | 740.25 | Performance | ||||
| Office of Management and Budget | ✔ |
|
|
|
|
April 2020 | $32,057.50 | $29,000 | 479.5 | Performance | ||||
| 2020 State Comprehensive Annual Financial Report | ✔ |
|
|
|
|
January 2021 | $422,734.50 | 5326.5 | Financial | |||||
| 2020 University System Annual Financial Report | ✔ |
|
|
|
Financial |
*updated on 1/11/2021
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 Contract
|
Type of Audit |
| Bank of North Dakota | April 30 | $105,495 | Financial |
| Bank of North Dakota related: | |||
| Addiction Counselor Internship Loan Program | September 30 | $5,950 | Financial |
| Agriculture Partnership in Assisting Community Expansion Fund | September 30 | $5,950 | Financial |
| Beginning Farmer Revolving Loan Fund | March 30 | $5,950 | Financial |
| Community Water Facility Loan Fund | March 30 | $5,950 | Financial |
| Guaranteed Student Loan | March 30 | $24,725 | Financial |
| Infrastructure Revolving Loan Fund | September 30 | $5,950 | Financial |
| Innovation Loan Fund | September 30 | $8,000 | Financial |
| Medical Facility Infrastructure | September 30 | $5,950 | Financial |
| Partnership in Assisting Community Expansion Fund | September 30 | $5,950 | Financial |
| Rebuilder’s Loan | September 30 | $7,300 | Financial |
| School Construction Assistance Loan Fund | September 30 | $5,950 | Financial |
| Small Employer Loan Fund | September 30 | $8,000 | Financial |
| Student Loan Trust | September 30 | $29,800 | Financial |
| Building Authority | October 15 | $12,210 | Financial |
| Department of Trust Lands | October 31 | $43,860 | Financial |
| Housing Finance Agency | October 15 | $46,575 | Financial |
| Housing Incentive Fund | October 15 | $5,065 | Financial |
| Job Service North Dakota | October 31 | $80,000 | Financial |
| Public Employees Retirement System | October 31 | $128,400 | Financial |
| Public Finance Authority | March 30 | $20,000 | Financial |
| Retirement Investment Office | October 31 | $136,410 | Financial |
| Workforce Safety and Insurance | October 15 | $58,500 | 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 |