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:
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The audit report does not contain any findings for internal controls, compliance, material weaknesses, or significant deficiencies.
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If applicable to the audit, there were no additional findings related to Uniform Guidance (Single Audit) or questioned costs.
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The auditee has a consistent demonstration of understanding accounting policies and good internal control.
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The auditee demonstrates a proactive approach to understanding new accounting standards.
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The audit report has an unmodified opinion – the best result you can get from a financial statement audit.
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A strong commitment to serving the taxpayers of North Dakota.
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The Governance Communication must not contain comments related to difficulties encountered in performing the audit.