Key | |||||
🟩 | Completed | 🟨 | In Progress | N/A | Not Applicable |
State Agency Audit (SAO) Schedule
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.
Financial Audit: Checks if financial statements are materially accurate.
Performance Audit: Can include multiple objectives related to operations of the agency.
| Agency Name | Q1 | Q2 | Q3 | Q4 | Planning | Fieldwork | Internal Review | Drafting Report | Final Report Issued | Type |
|---|---|---|---|---|---|---|---|---|---|---|
| Securities Department | ✔ | Performance | ||||||||
| Public Instruction | ✔ | 🟩 | 🟨 | Performance | ||||||
| Vision Services/School for the Blind | ✔ | Performance | ||||||||
| Indian Affairs | ✔ | 🟩 | 🟩 | 🟩 | 🟩 | May 2025 | Performance | |||
| Attorney General | ✔ | 🟩 | 🟩 | 🟩 | 🟩 | August 2025 | Performance | |||
| Historical Society | ✔ | 🟩 | 🟩 | 🟩 | 🟩 | August 2025 | Performance | |||
| State Library | ✔ | Performance | ||||||||
| Bismarck State College | ✔ | 🟩 | 🟩 | 🟩 | 🟩 | June 2025 | Performance | |||
| Protection and Advocacy | ✔ | 🟩 | 🟩 | 🟨 | Performance | |||||
| Highway Patrol | ✔ | 🟩 | 🟩 | 🟩 | 🟩 | Augast 2025 | Performance | |||
| Secretary of State | ✔ | 🟩 | 🟩 | 🟩 | 🟩 | May 2025 | Performance | |||
| Adjutant General | ✔ | 🟩 | 🟩 | 🟩 | 🟩 | July 2025 | Performance | |||
| Game and Fish | ✔ | 🟩 | 🟨 | Performance | ||||||
| Environmental Quality, Dept. of | ✔ | 🟩 | 🟨 | Performance | ||||||
| State Seed Dept. | ✔ | 🟩 | 🟩 | 🟩 | 🟩 | April 2025 | Performance | |||
| Veterans Affairs | ✔ | 🟩 | 🟩 | 🟩 | 🟩 | May 2025 | Performance | |||
| Dakota College at Bottineau | ✔ | 🟩 | 🟩 | 🟨 | Performance | |||||
| University of North Dakota | ✔ | 🟩 | 🟨 | Performance | ||||||
| Mill and Elevator | ✔ | 🟩 | 🟨 | Financial | ||||||
| Center for Distance Education | ✔ | 🟩 | 🟨 | Performance | ||||||
| Dickinson State University | ✔ | 🟩 | 🟩 | 🟨 | Performance | |||||
| Information Technology Dept. | ✔ | 🟩 | 🟩 | 🟩 | 🟩 | May 2025 | Performance | |||
| Minot State University | ✔ | 🟩 | 🟩 | 🟩 | 🟩 | July 2025 | Performance | |||
| Beef Commission | ✔ | Financial | ||||||||
| University System Annual Financial Report 2025 | ✔ | 🟩 | 🟨 | Financial | ||||||
| Annual Comprehensive Financial Report 2025 | ✔ | Financial | ||||||||
| Lottery 2025 | ✔ | Financial | ||||||||
| North Dakota University System Office | ✔ | 🟩 | 🟩 | 🟩 | 🟨 | Performance | ||||
| Corrections & Rehabilitation, Dept. of | ✔ | Performance | ||||||||
| Health and Human Services, Dept. of | ✔ | 🟩 | 🟨 | Performance | ||||||
| Arts Council |
|
| ✔ |
|
|
|
|
|
| Performance |
| Commission on Legal Counsel for Indigents |
|
| ✔ |
| 🟩 | 🟨 |
|
|
| Performance |
| Administrative Hearings |
|
| ✔ |
| 🟩 | 🟨 |
|
|
| Performance |
| Ethics Commission |
|
| ✔ |
| 🟨 |
|
|
|
| Performance |
| Governor's Office | ✔ | Performance |
*updated on 7/22/2025
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.
2025 Audits | Due Date | 2025 Cost | Type of Audit |
| Bank of North Dakota | April 30 | $133,500 | Financial |
| Guaranteed Student Loan | April 30 | $30,000 | Financial |
| Student Loan Trust | October 31 | $11,000 | Financial |
| Building Authority | October 15 | TBD | Financial |
| Department of Trust Lands | October 31 | $52,745 | Financial |
| Housing Finance Agency | October 15 | TBD | Financial |
| Housing Incentive Fund | October 15 | TBD | Financial |
| Job Service North Dakota | October 31 | $93,450 | Financial |
| Public Employees Retirement System | November 24 | TBD | Financial |
| Public Finance Authority | March 30 | TBD | Financial |
| Retirement Investment Office | One week prior to Nov. Audit Committee Meeting | TBD | Financial |
| Workforce Safety and Insurance | October 15 | TBD | 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 |