FOR IMMEDIATE RELEASE
January 16, 2019
North Dakota State Auditor Releases Performance Audit of Special Funds
Contact information: Brianna Ludwig, North Dakota State Auditor’s Office, 701-328-2453,
A performance audit issued today by the North Dakota Office of the State Auditor shows that approximately $97 million in general fund resources were expended in the fiscal year 2018 when state agencies had special funds available to spend. The State of North Dakota lacks laws or fiscal policies preventing state agencies from using general funds before special funds.
The report noted that certain agencies and occupational and professional boards continue to grow their special fund reserves while state laws and fiscal policies provide little to no guidance on appropriate reserve levels.
“This report is another example of our efforts to provide better information and improve the transparency of our government,” said State Auditor Joshua Gallion.
To view the complete report, which includes report highlights, a recommendation, tables and graphs, go to http://bit.ly/NDSpecialFunds.
The North Dakota State Auditor’s Office is a constitutional office that produces informative audits to improve government. The Office of the State Auditor is a valuable tool for North Dakota state agencies and local government entities, providing an opportunity to improve operations, fiscal responsibility and taxpayer services.