2022 Audit Summit Agenda


North Dakota State Auditor's Virtual Audit Summit

Wednesday, August 31, 2022 | 8:30 AM - 4 PM CST | Microsoft Teams
8:30 AM CST Welcome! State Auditor Joshua C Gallion
9:00 AM                 Auditors. We're not so bad. Heath  Erickson, CPA
  Misconception number one? Auditors are out to get you. We’re here to help!
How to present a budget versus another way, how do you get citizens to understand things?
10:00 AM Budgets - From Complicated to Clear Alex Bakken, CPA
  The budget process through the eyes of the auditor.  
11:00 AM Law Changes that Impact You Dan Cox, CPA
  Hear about the recent changes from the last legislative session that will impact your future audits. For local governments that do not need an audit, that still need to submit a local audit report. Learn about the new thresholds for requiring an audit and how you can make the process a breeze.  
11:50 AM-12:30 PM                       Lunch Break  
12:30 PM Are You Going to Need a Single Audit? Michael Schmitcke, CPA 
  Are you receiving CARES funding? You may now need a federal single audit for this upcoming year. Come learn more about what this means for you.  
1:30 PM Audit Report Tour Jon Worrall, CPA
  Learn what those detailed audit reports mean, what to look for, what to be mindful of, and how to understand the numbers behind that report!  
2:30 PM You've Got Questions? We've got Answers. All Speakers
  Bring all of your burning questions you’ve always wanted to ask.  
3:30-4:00 PM You've Got This! We're Here to Help.  State Auditor Joshua C. Gallion and Heath Erickson, CPA
  Strategic planning and educational goals, services we want to provide to you. We are taking on more clients, and expanding our services to local governments over the next two years.  













Speaker Biographies

Joshua C. Gallion - North Dakota State Auditor's Office


Joshua C. Gallion

Joshua C. Gallion was elected on November 8, 2016, to serve as North Dakota’s 17th State Auditor.  Joshua, born in Spokane, Washington, served in the United States Air Force at Minot Air Force Base from 1998 to 2002, settled in Bismarck, North Dakota after his enlistment with his wife Becky. They have two daughters, Brooklyn and Sasha. His education includes an Associate degree from Bismarck State College, Bachelor of Science degrees in Accounting and Business Administration from Dickinson State University, and a Master of Business Administration degree from the University of North Dakota.

Heath Erickson - North Dakota State Auditor's Office

Heath Erickson, CPA 

Heath Erickson, serves as the Local Government Audit Manager with 15 years of experience at the North Dakota State Auditor’s Office.  Heath earned his accounting degree from the University of Jamestown. The local government division has been Heath’s passion during his time with the Office of the State Auditor. Heath strives to be a great resource of information and is always up for discussion to help improve government.

Alex Bakken - North Dakota State Auditor's Office

Alex Bakken, CPA 

Alex is a Senior Auditor in the Local Government Division and has worked for the North Dakota State Auditor’s Office for seven years. In his position, Alex oversees a wide range of projects including preparing financial statements and auditing local governments, training staff, and assisting local governments with everyday questions. Alex graduated from the University of Oregon in 2014 with a bachelor’s degree in accounting and received a master’s degree in accounting from North Dakota State University in 2015.


Dan Cox - North Dakota State Auditor's Office

Dan Cox, CPA 

As the Quality Assurance Manager at the North Dakota State Auditor’s Office, Dan is responsible for ensuring our own audits meet the government audit standards in addition to audits done by the private firms.  He oversees the quality of the audits of the state agencies, the university system and all local governments across the state. Dan has worked for the North Dakota State Auditor’s Office for over 25 years.  He has worked extensively with both the financial and performance auditing standards.

Michael Schmitcke- North Dakota State Auditor's Office

Michael Schmitcke, CPA 

Michael Schmitcke is a Senior Auditor with over 22 years of experience at the North Dakota State Auditor’s Office. Michael earned his accounting degree from the University of Mary. Michael’s government auditing experience includes audits of state agencies, the North Dakota Annual Comprehensive Financial Report, the Statewide Single Audit, and more recently audits of political subdivisions.  As a strong believer in building relationships and improving government, Michael enjoys working with clients directly and sharing his knowledge to help ensure their success.

Jon Worrall - North Dakota State Auditor's Office

Jon Worrall, CPA 

As a Senior Auditor at the North Dakota State Auditor's Office, Jonathan enjoys working with clients to help them reach their highest potential. Building rapport and connecting one-on-one, breaking down complex terms, and putting things into language that is easy to explain is one of Jonathan’s many skillsets. He graduated in 2013 from Dickinson State University with degrees in Accounting and Business Administration.