2021 Audit Schedule

Medium

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.

2021 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
Cost Cost Time Type
Securities Department      
 
 
 
 
July 2021 $23,707.50   328 Performance
Indian Affairs      
 
 
 
 
May 2021 $8,562.50   125 Performance
Attorney General      
 
 
 
          Performance
Historical Society      
 
 
 
          Performance
Bismarck State College      
 
 
 
          Performance
Financial Institutions, Dept. of      
 
 
 
 
May 2021  $21,342.50 $0 304 Performance
Protection and Advocacy      
 
 
 
 
April 2021 $8,185 $0 117.5 Performance
Highway Patrol      
 
 
 
          Performance
Secretary of State      
 
 
 
 
July 2021 $23,970   313.50 Performance
Adjutant General      
 
 
 
 
August 2021 64,740   899 Performance
Industrial Commission      
 
 
 
 
July 2021 44,462.50   540.75 Performance
Game and Fish      
 
 
 
 
July 2021 $28,332.50   414.5 Performance
Commerce                        
Public Service Commission      
 
              Performance
Arts Council                        
Human Services      
 
 
            Performance
Health Department      
 
 
            Performance
Environmental Quality, Dept. of      
 
 
            Performance
State Seed Dept.      
 
 
 
          Performance
Veterans Affairs      
 
 
 
 
July 2021 $46,125.00   594 Performance
Dakota College at Bottineau      
 
 
 
          Performance
University of North Dakota      
 
 
 
          Performance
North Dakota University System Office      
 
 
            Performance
Mill and Elevator      
 
 
            Performance
Soybean Council      
 
 
            Performance
North Dakota State College of Science                        
Mayville State University                        
Dickinson State University      
 
 
 
 
June 2021 $54,172.50   772.50 Performance
Information Technology Dept.      
 
 
 
 
July 2021 $54,247.50   699.5 Performance
Minot State University      
 
 
 
          Performance
Insurance Dept.          ✔    
 
 
 
          Performance
Aeronautics Commission          ✔    
 
 
            Performance
State Library                        
Administrative Hearings                        
Racing Commission                        
Beef Commission            
 
 
            Performance
School for the Deaf      
 
 
 
          Performance
School for the Blind      
 
              Performance
Labor and Human Rights Dept. of                        
Lottery 2021                        
Public Instruction      
 
              Performance
Department of Transportation            
 
 
            Performance
North Dakota University System 2021      
 
              Performance

*updated on 9/9/2021

 

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. 

 

2021 Contracted Audits

Due Date

2021 Contract
Costs

Type of Audit

Bank of North Dakota April 30   Financial
Bank of North Dakota related:      
     Addiction Counselor Internship Loan Program September 30   Financial
     Agriculture Partnership in Assisting Community Expansion Fund   September 30   Financial
     Beginning Farmer Revolving Loan Fund March 30   Financial
     Community Water Facility Loan Fund March 30   Financial
     Guaranteed Student Loan March 30   Financial
     Infrastructure Revolving Loan Fund September 30   Financial
     Innovation Loan Fund September 30   Financial
     Medical Facility Infrastructure September 30   Financial
     Partnership in Assisting Community Expansion Fund September 30   Financial
     Rebuilder’s Loan September 30   Financial
     School Construction Assistance Loan Fund September 30   Financial
      Small Employer Loan Fund September 30   Financial
     Student Loan Trust September 30   Financial
Building Authority October 15   Financial
Department of Trust Lands October 31   Financial
Housing Finance Agency October 15   Financial
Housing Incentive Fund October 15   Financial
Job Service North Dakota October 31   Financial
Public Employees Retirement System October 31   Financial
Public Finance Authority March 30   Financial
Retirement Investment Office October 31   Financial
Workforce Safety and Insurance October 15   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