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

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
Lottery      
 
 
 
 
 April 2019 $21,615.00 N/A 305.0
Attorney General      
 
 
 
 
June 2019 $53,305.00 $6,047 799.5
Protection and Advocacy      
 
 
 
 
April 2019 $13,880.00 N/A 187.5
Adjutant General      
 
 
 
 
April 2019 $30,947.50 $495 451.0
Historical Society      
 
 
 
 
June 2019 $12,605.00 $3,148 176.0
Securities Department      
 
 
 
 
April 2019 $9,185.00 $87 141.0
Game and Fish      
 
 
 
 
June 2019 $29,950.00 $15,947 429.5
Highway Patrol      
 
 
 
 
June 2019 $43,692.50 $11,767 634.0
Indian Affairs      
 
 
 
 
March 2019 $9,660.00 N/A 122.5
Secretary of State      
 
 
 
 
 April 2019 $21,302.50 $580 304.5
State Seed Dept.      
 
 
 
 
 April 2019 $31,880.00 $7,204 484.0
Veterans Affairs      
 
 
 
 
 April 2019 $19,680.00 $4,014 298.0
ND University System Office      
 
 
 
         
Dakota College at Bottineau      
 
 
 
         
Commerce      
 
 
           
Dept. Human Services      
 
             
Industrial Commission      
 
 
 
         
Dickinson State University      
 
 
 
         
Information Technology Dept.      
 
 
 
 
July 2019 $34,837.50 $21,332 503.75
Bismarck State College      
 
 
 
         
University of North Dakota      
 
 
 
         
Minot State University      
 
 
 
         
Public Service Commission      
 
 
           
Health Department      
 
             
Insurance Department      
 
 
           
State Treasurer's Office                      
Williston State College      
 
             
Governor's Office                      
Beef Commission                      
Labor Commission                      
Aeronautics Commission      
 
             
Administrative Hearings      
 
             
School of the Deaf      
 
             
School for the Blind      
 
             
State Library      
 
 
           
Dept. of Public Instruction                      
Racing Commission      
 
             
Mill and Elevator                      
Soybean Council                      
State Fees - Performance Audit      
 
 
           
NDUS Tuition Rates - Performance Audit        
 
             
NDUS Parking Permit Follow-up - Performance Audit        
 
 
 
 
May 2019 $9,827.50 No bill 173.5
NDUS P-card Follow-up - Performance Audit        
 
 
 
 
May 2019 $16,910.00 No bill 301.0
NDSCS TrainND - Performance Audit        
 
 
 
 
March 2019 $115,467.50 No bill 1,651.0
State Comprehensive Annual Financial Report (CAFR)        
 
             

*updated on 7/16

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

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

Audits Not Contracted by the State Auditor's Office

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