COVID-19 Update



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 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 ( 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 and include articles, web events, practice aids and useful links. 


North Dakota State Resources


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?

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:

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