Stewardship Award


The Stewardship Award celebrates excellence in auditing and is given to entities the State Auditor's Office has worked with conducting audits.


Criteria for award:

  1. The audit report does not contain any findings for internal controls, compliance, material weaknesses, or significant deficiencies. 

  2. If applicable to the audit, there were no additional findings related to Uniform Guidance (Single Audit) or questioned costs. 

  3. The auditee has a consistent demonstration of understanding accounting policies and good internal control.

  4. The auditee demonstrates a proactive approach to understanding new accounting standards.

  5. The audit report has an unmodified opinion – the best result you can get from a financial statement audit. 

  6. A strong commitment to serving the taxpayers of North Dakota. 

  7. The Governance Communication must not contain comments related to difficulties encountered in performing the audit.