Medium
Key |
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Completed |
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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
|
Agency
|
Hours |
Type of Audit |
|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name | Q1 | Q2 | Q3 | Q4 | Planning | Field Work |
Internal Review |
Drafting Report |
Final Report Issued |
Cost | Cost | Time | Type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dept. of Financial Institutions | ✔ |
|
|
|
|
February 2019 | $16,990.00 | $4,129 | 243.0 | Performance | |||
| 2018 Lottery | ✔ |
|
|
|
|
April 2019 | $21,615.00 | $0 | 305.0 | Financial | |||
| Attorney General | ✔ |
|
|
|
|
June 2019 | $53,305.00 | $6,047 | 799.5 | Performance | |||
| Protection and Advocacy | ✔ |
|
|
|
|
April 2019 | $13,880.00 | $0 | 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 | $0 | 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 | $94,495.00 | $2,418.00 | 1356.5 | 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 | $0 | 313.0 | Performance | |||
| Insurance Department | ✔ |
|
|
|
|
Sept. 2019 | $34,552.50 | $8,635.00 | 496.5 | Performance | |||
| Beef Commission | ✔ |
|
|
|
|
October 2019 | $18,800.00 | $5,186.00 | 277.0 | Financial | |||
| Department of Labor and Human Rights | ✔ |
|
|
|
|
October 2019 | $4,910.00 | $0 | 61.0 | 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 | ✔ |
|
|
|
|
Nov. 2019 | $30,152.50 | $0 | 406.50 | Performance | |||
| Racing Commission | ✔ |
|
|
|
|
Sept. 2019 | $7,745.00 | $6,499.00 | 115.0 | Performance | |||
| Mill and Elevator | ✔ |
|
|
|
|
October 2019 | $34,763.66 | $21,886.00 | 488.5 | Financial | |||
| Soybean Council | ✔ |
|
|
|
|
October 2019 | $36,700.00 | $5,218.00 | 523.0 | Financial | |||
| Arts Council | ✔ |
|
|
|
|
October 2019 | $12,345.00 | $0 | 181.0 | Performance | |||
| 2019 Lottery | ✔ |
|
|
|
|
October 2019 | $33,660.00 | $0 | 464 | Financial | |||
| NDUS Parking Permit Follow-up - Performance Audit | ✔ |
|
|
|
|
May 2019 | $9,827.50 | $0 | 173.5 | Performance | |||
| NDUS P-card Follow-up - Performance Audit | ✔ |
|
|
|
|
May 2019 | $16,910.00 | $0 | 301.0 | Performance | |||
| NDSCS TrainND - Performance Audit | ✔ |
|
|
|
|
March 2019 | $115,467.50 | $0 | 1,651.0 | Performance |
*updated on 12/20
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 |