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.

*updated on 10/10/19

Audits Not Contracted by the State Auditor's Office