In March of 2019, the Senate passed a bill (SB 2130) that requires a comprehensive study of North Dakota state agency fees. The State Auditor's Office has collected this data and will submit it to the Government Finance Committee who is heading up this study, with the purpose of reviewing state agency fees in detail and to help the legislative assembly determine if the set amounts are appropriate.

A performance audit of North Dakota fees collected by state agencies and the University System was selected under North Dakota Century Code 54-10-01 subsection 4 and in conjunction with Senate Bill 2130 of the 66th Legislative Assembly. Senate Bill 2130 states:

“During the 2019-20 interim, the legislative management shall study, in coordination with the state auditor, the provisions of the North Dakota Century Code relating to state agency fees. The study must include a review of the dates of state agency fee provisions were created and
modified, the revenue generated by the fee as compared to the expenditures related to the purpose or purposes for which the fee is imposed, and the fund or funds in which fee revenue is deposited and from which revenue is expended; consideration of whether the amounts of fees should be changed and whether the imposition of a fee is appropriate or if other government revenues should be used to fund the provision of services. The legislative management shall report its findings and recommendations, together with any legislation required to implement the recommendations, to the sixty-seventh legislative assembly.”

This audit did not provide any recommendations for fee changes, appropriateness of fees or legislative changes. The recommendations referenced in Senate Bill 2130 are being provided by legislative management using information from this audit.

Based on our review, fees collected by state agencies and the University System were authorized.

State Fees Performance Audit - 2019

Fees Listing - Last Updated 1/23/2020