The North Dakota State Auditor’s Office works to maintain accountability and increase transparency for the citizens of North Dakota through independent audits. In the spirit of providing transparency for the benefit of North Dakota's citizens, we are happy to share the following information regarding the operations of our agency.
Who Audits the Auditor?
The Office of the State Auditor is subject to two peer reviews. The first covers the audits completed by the Divisions of State Audit and Local Government Audit and is performed by the National State Auditor's Association (NSAA). The second covers the audits completed by the Division of Royalty Audit and is performed by the Federal government. Additionally, the federal government has reviewed the Division of Royalty Audit's compliance with the agreement to perform royalty audits. Finally, we do receive a financial audit contracted by Legislative Council.
National State Auditor's Association Quality Control Review - For the Year ended March 31, 2017
Peer review of Division of Royalty Audit - For the Period January 1, 2013 through December 31, 2015
Compliance review of Division of Royalty Audit - For the Period October 1, 2011 through September 30, 2012
Compliance review of Division of Royalty Audit - For the Period October 1, 2015 through September 30, 2016
Financial Statement Audit of the Office of the State Auditor - For the Period June 30, 2019 and 2018
2017-2019 Overview for the Legislative Audit Fiscal Review Committee
Overview of Auditing for the State of North Dakota, including the Office of the State Auditor’s External Quality Control Report.
[pdf] 2019-21 Biennium
[pdf] 2017-19 Biennium
[pdf] 2015-17 Biennium
[pdf] 2013-15 Biennium