Key

 
  Completed                      
 
  In Progress N/A   Not Applicable

 

 

 

State Agency Audit (SAO) Schedule

SAO Cost - This cost is determined by staff hours and costs. This is the cost to the State Auditor's Office for completion of the audit. 

Agency Cost - This is the billable amount, based on the agency's special funds, that the State Auditor's Office is required to bill under N.D.C.C. § 54-10-01(2) directly to the agency for completion of the audit. These dollars are deposited in the general fund. The Office of the State Auditor does not benefit from the money collected from billing for audit services from state agencies. 

Hours - State Auditor's Office staff hours that went into the audit.

2019 Planned Audits

Start

Audit Phases

SAO
Cost

Agency
Costs

Hours

Type of Audit

Agency Name Q1  Q2  Q3  Q4  Planning  Field
Work 
Internal
Review 
Drafting
Report 
Final Report
Issued
       
Dept. of Financial Institutions      
 
 
 
 
February 2019 $16,990.00 $4,129 243.0 Performance
2018 Lottery      
 
 
 
 
 April 2019 $21,615.00 N/A 305.0 Financial
Attorney General      
 
 
 
 
June 2019 $53,305.00 $6,047 799.5 Performance
Protection and Advocacy      
 
 
 
 
April 2019 $13,880.00 N/A 187.5 Performance
Adjutant General      
 
 
 
 
April 2019 $30,947.50 $495 451.0 Performance
Historical Society      
 
 
 
 
June 2019 $12,605.00 $3,148 176.0 Performance
Securities Department      
 
 
 
 
April 2019 $9,185.00 $87 141.0 Performance
Game and Fish      
 
 
 
 
June 2019 $29,950.00 $15,947 429.5 Performance
Highway Patrol      
 
 
 
 
June 2019 $43,692.50 $11,767 634.0 Performance
Indian Affairs      
 
 
 
 
March 2019 $9,660.00 N/A 122.5 Performance
Secretary of State      
 
 
 
 
 April 2019 $21,302.50 $580 304.5 Performance
State Seed Dept.      
 
 
 
 
 April 2019 $31,880.00 $7,204 484.0 Performance
Veterans Affairs      
 
 
 
 
 April 2019 $19,680.00 $4,014 298.0 Performance
ND University System Office      
 
 
 
 
August 2019 $51,002.50 $833 796.0 Performance
Dakota College at Bottineau      
 
 
 
 
August 2019 $57,436.00 $4,901 889.5 Performance
Dept. of Commerce      
 
 
 
 
October 2019       Performance
Dept. Human Services      
 
 
            Performance
Industrial Commission      
 
 
 
 
June 2019 $24,762.50 $6,131 359 Performance
Dickinson State University      
 
 
 
 
August 2019 $56,710.50 $6,601 831.0 Performance
Information Technology Dept.      
 
 
 
 
July 2019 $34,837.50 $21,332 503.75 Performance
Bismarck State College      
 
 
 
 
August 2019 $88,757.50 $6,199 1251.50 Performance
University of North Dakota      
 
 
 
 
August 2019 $90,670.00 $6,201.00 1419.5 Performance
Minot State University      
 
 
 
 
August 2019 $70,523.19 $5,780 973.25 Performance
Public Service Commission      
 
 
 
 
October 2019 $21,242.50 $942.00 313.0 Performance
Health Department      
 
 
            Performance
Insurance Department      
 
 
 
 
Sept. 2019 $34,552.50 $8,635.00 496.5 Performance
Beef Commission      
 
 
 
          Financial
Department of Labor and Human Rights      
 
 
 
 
        Performance
Aeronautics Commission      
 
 
 
 
Sept. 2019 $12,595.00 $4,021.00 195.5 Performance
Administrative Hearings      
 
 
 
 
Sept. 2019 $10,332.50 $6,137.00 166.0 Performance
School of the Deaf      
 
 
 
 
Sept. 2019 $9,757.50 $0 151.5 Performance
School for the Blind      
 
 
 
 
Sept. 2019 $9,895.00 $2,810.00 153.0 Performance
State Library      
 
 
 
          Performance
Racing Commission      
 
 
 
 
Sept. 2019 $7,745.00 $6,499.00 115.0 Performance
Mill and Elevator      
 
 
            Financial
Soybean Council      
 
 
 
 
October 2019       Financial
Arts Council      
 
 
 
          Performance
2019 Lottery      
 
 
 
          Financial
State Treasurer's Office                        
Governor's Office                        
Dept. of Public Instruction                        
State Fees - Performance Audit      
 
 
            Performance
NDUS Tuition Rates - Performance Audit        
 
              Performance
NDUS Parking Permit Follow-up - Performance Audit      
 
 
 
 
May 2019 $9,827.50 No bill 173.5 Performance
NDUS P-card Follow-up - Performance Audit      
 
 
 
 
May 2019 $16,910.00 No bill 301.0 Performance
NDSCS TrainND - Performance Audit      
 
 
 
 
March 2019 $115,467.50 No bill 1,651.0 Performance
State Comprehensive Annual Financial Report (CAFR)      
 
 
            Financial 
   North Dakota University System Annual Financial Report      
 
 
            Financial

*updated on 10/17

State Audits Performed by Independent CPA Firms

A select number of state agencies are audited by private CPA firms because of statutory requirements, limited resources or the need for specialized knowledge. Below is a table of audits currently contracted by the State Auditor's Office and their due dates. 

 

2019 Contracted Audits

Due Date

2019 Costs

Type of Audit

Bank of North Dakota April 30 $105,495 Financial
Bank of North Dakota related:      
     Addiction Counselor Internship Loan Program September 30 $5,800 Financial
     Agriculture Partnership in Assisting Community Expansion Fund   September 30 $5,800 Financial
     Beginning Farmer Revolving Loan Fund March 30 $5,950 Financial
     Community Water Facility Loan Fund March 30 $5,950 Financial
     Guaranteed Student Loan March 30 $24,725 Financial
     Infrastructure Revolving Loan Fund September 30 $5,800 Financial
     Medical Facility Infrastructure September 30 $5,800 Financial
     Partnership in Assisting Community Expansion Fund September 30 $5,800 Financial
     Rebuilder’s Loan September 30 $7,150 Financial
     School Construction Assistance Loan Fund September 30 $5,800 Financial
     Student Loan Trust September 30 $28,950 Financial
Building Authority October 15 $12,250 Financial
Department of Trust Lands October 31 $44,120 Financial
Housing Finance Agency October 15 $44,975 Financial
Housing Incentive Fund October 15 $4,880 Financial
Job Service North Dakota October 31 $80,000 Financial
Public Employees Retirement System October 31 $128,400 Financial
Public Finance Authority March 30 $20,600 Financial
Retirement Investment Office October 31 $136,410 Financial
Workforce Safety and Insurance October 15 $57,000 Financial

Audits Not Contracted by the State Auditor's Office

CollegeSave Financial   
Comprehensive Health Association of North Dakota Financial
Mandan Remediation Trust Financial
North Dakota Development Fund Financial
State Fair Association Financial
Legislative Assembly Financial
Legislative Council Financial
Office of the State Auditor Financial