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January 15, 2020


Financial Audit of the State Auditor’s Office Finds Errors in Accounts Receivable

Contact information: Brianna Ludwig, North Dakota State Auditor’s Office, 701-328-2453, bsludwig@nd.gov

State Auditor Joshua Gallion today released an audit conducted by Eide Bailly LLP of the North Dakota State Auditor’s Office which shows the office has improperly listed three projects in the work in process balance.

The work in process account is for work that is completed but not yet billed. There were three errors that went undetected by our staff. One audit was billed and included in the accounts receivable but was also left in the work in progress balance, another was listed in the work in process but was never intended to be billed, and the third was for an audit that was cancelled. This led to the work in process balance not appropriately reflecting the amount earned by the State Auditor’s Office at the end of the fiscal year. The financial statements needed to be adjusted by $4,515 for the year ended June 30, 2019, and $19,491 for the year ended June 30, 2018. 

State Auditor Gallion commented, “This audit did what it was intended to do. It found an area where we can be better and improve our internal processes.”

For the full report, visit http://bit.ly/NDSAOFinancialAudit




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