The State Auditor is a constitutionally elected state official. The Office of the State Auditor (OSA) is divided into four operational divisions.
- Division of State Audit
The division of state audit is the OSA's largest division and it audits the state of North Dakota. Audit clients include state agencies and the university system.
This division conducts financial, compliance, performance, and information system audits.
This division is located on the third floor of the state capitol and has a branch office in Fargo.
- Division of NDUS Performance Audit
The division of NDUS performance audit conducts performance audits of the North Dakota University System and its institutions.
This division is based out of Fargo.
- Division of Local Government Audit
The division of local government audit performs audits of counties, cities, school districts, and other political subdivisions.
This division is based out of Fargo.
- Division of Royalty Audit
The division of royalty audit conducts audits of the federal royalty payments from oil, gas, and coal leases located within the state of North Dakota.
This division is located in downtown Bismarck.