Updated: April 2, 2020
The rapidly changing environment that COVID-19 has caused is changing the way governments operate. Here is some information and links to resources to better navigate this unprecedented time. If you know of additional resources that are missing from this list, please email us at firstname.lastname@example.org and we'll get it added.
COVID-19 Update from the State Auditor’s Office
In response to guidance from federal, state, and local public health authorities, effective immediately the State Auditor’s Office and its employees are implementing social distancing practices to help control the spread of the COVID-19.
In our office, we are equipped to work remotely to continue to serve the people of North Dakota while following the social distancing guidelines.
To ensure continuity of operations as best as possible, the following changes are in effect:
- If you have business with the State Auditor’s Office, please continue to contact, communicate, and work with our employees directly via phone or email.
- In-person meetings will be transitioned to a conference call or other remote meeting technology or rescheduled for a later date.
- For general inquiries please call us at 701-328-2241 or send us an email (email@example.com) and we will get back to you promptly.
Helpful Links for State Agencies
Be aware of the changes for upcoming Single Audits. Become a member of the AICPA Governmental Audit Quality Center (GAQC), for numerous free tools related to the Uniform Guidance that the GAQC provides to auditees in its Auditee Resource Center. These single audit tools can be found at aicpa.org/auditeeresources and include articles, web events, practice aids and useful links.
- Government Finance Officers Association (GFOA) Resource Center for Coronavirus Response: - The federal government is taking steps to stem the spread of COVID. The GFOA provides links to the latest actions taken.
- American Institute of Certified Public Accountants (AICPA) Coronavirus and Impact for Association Activities - Live Q&A and free CPE related to the coronavirus impact made available by the AICPA.
- Government Audit Quality Center (GAQC) Alert No. 398 - Single Audit related developments regarding the coronavirus provided by the GAQC.
- Government Accounting Standards Board (GASB) News - GASB considers postponing effective dates of certain statements and implementation guides.
- Whitehouse Memoranda - Whitehouse memoranda including coronavirus implications.
North Dakota State Resources
- North Dakota State Board of Accountancy (NDSBA) News - Latest updates from NDSBA for current CPAs and individuals in the testing phase of becoming a CPA.
- Team ND and COVID-19 - Tools and information for Team ND provided by the Office of Management and Budget.
- North Dakota Department of Health - Provides the latest updates related to the coronavirus.
- North Dakota Department of Human Services – Provides program & policy changes made in response to COVID-19.
Helpful Links for Political Subdivisions
Local governments in this great state may have questions managing operations in response to coronavirus. Here is some information and links to resources. The SAO wants to keep everyone informed on issues that we are aware of that may have an impact on your operations.
Guidance from SAO on accounting-related matters
How should I be tracking coronavirus expenditures? We recommend tracking coronavirus-related revenues or expenditures internally. Do your best to be diligent and keep good records of any expenditures you incur. Being able to give a financial report of the impact of the coronavirus may be beneficial for the taxpayers and other government agencies.
Guidance from North Dakota Century Code
Do you want to know what emergency options are available for local governments? Or maybe if the coronavirus applies to existing emergency options?
- The following may apply to your local government:
Always consult with your attorney regarding N.D.C.C application and guidance.
Remotely Held Meetings
It’s probably common for the occasional elected official to call into a meeting, but have you operated an entire public meeting remotely? Is it possible to hold a meeting online for the public to hear and/or watch? Consider these resources to help you:
- N.D.C.C 44-04-17.1(9a) - Definition of a meeting
- N.D.C.C 44-04-19(3)(4) - Access to public meetings.
- N.D.C.C 44-04-19.2(5) - Confidential or closed meetings.
- N.D.C.C 44-04-20(1)(2) - Notice of public meetings required - Exceptions - Schedule set by statute, ordinance, or resolution.
Always consult with your attorney regarding N.D.C.C application and guidance
North Dakota Governor’s Executive Order (2020-16) on Open Meeting Laws – suspends the requirement that a meeting room be available to the public and that a speakerphone or monitor be provided at a physical location and requires open meetings to provide either a conference call number of an electronic link that provides real time or live streaming public access on its posted agenda.
We hope you find this information helpful in managing your operations during these challenging times. The SAO is here to help in any way that we can. Please reach out to us if you have any questions or concerns, at firstname.lastname@example.org.