2020 Audit Schedule

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
Cost

Agency
Costs

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 3,155.0 Performance
Department of Health      
 
 
 
 
April 2020 $47,462.50 $0 685.0 Performance
Federal Single Audit      ✔  
 
 
 
 
March 2021 - - 728 Financial
State Fees - Performance Audit      
 
 
 
 
February 2020 $134,022.50 $0 2030 Performance
NDUS Nonresident Tuition- Performance Audit      
 
 
 
 
March 2020 $229,629.00 $0 3,477.65 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 Annual Comprehensive Financial Report      
 
 
 
 
January 2020 $556,433.00 $0 7,668.0 Financial
2019 University System Annual Financial Report      
 
 
 
 
January 2020 $187,397.50 $187,583 2,660.5 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 $8,762.50 $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
$101,555
$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 Annual Comprehensive Financial Report      
 
 
 
 
January 2021 $422,734.50   5,326.5 Financial
2020 University System Annual Financial Report      
 
 
 
 
January 2021 $202,469.50

$202,470

2,644.5 Financial

*updated on 3/3/2021

 

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 Costs

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