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

Agency
Costs

Type of Audit

 

Agency Name Q1 Q2 Q3 Q4 Planning Field
Work
Internal
Review
Drafting
Report
Final Report
Issued
Cost Type
Securities Department       
 
 
 
 
July 2021 $0 Performance
Indian Affairs       
 
 
 
 
May 2021 $0 Performance
Attorney General       
 
 
 
 
September2021 $16,100 Performance
Historical Society       
 
 
 
 
May 2021 $0 Performance
Bismarck State College       
 
 
 
 
April 2021 $22,400 Performance
Financial Institutions, Dept. of       
 
 
 
 
May 2021  $9,700 Performance
Protection and Advocacy       
 
 
 
 
April 2021 $0 Performance
Highway Patrol       
 
 
 
 
October 2021 $2,939 Performance
Secretary of State       
 
 
 
 
July 2021 $0 Performance
Adjutant General       
 
 
 
 
August 2021 $6,000 Performance
Industrial Commission       
 
 
 
 
July 2021 $14,100 Performance
Game and Fish       
 
 
 
 
July 2021 $52,143.96 Performance
Public Service Commission       
 
 
 
 
November 2021 $0 Performance
Environmental Quality, Dept. of       
 
 
 
 
March 2022 $8,932.40 Financial
State Seed Dept.       
 
 
 
 
June 2021 $8,600 Performance
Veterans Affairs       
 
 
 
 
July 2021 $0 Performance
Dakota College at Bottineau       
 
 
 
 
November 2021 $20,581 Performance
University of North Dakota       
 
 
 
 
August 2021 $45,002.19 Performance
Mill and Elevator       
 
 
 
 
October 2021 $34,000 Financial
Soybean Council       
 
 
 
 
October 2021 $17,500 Financial
Dickinson State University       
 
 
 
 
June 2021 $13,100 Performance
Information Technology Dept.       
 
 
 
 
July 2021 $27,900 Performance
Minot State University       
 
 
 
 
July 2021 $14,251.56 Performance
Insurance Dept.      
 
 
 
 
March 2022 $21,250 Performance
Aeronautics Commission       
 
 
 
 
December 2021 $8,813.31 Performance
Racing Commission       
 
 
 
 
March 2022 $5,770.48 Financial
Beef Commission       
 
 
 
 
October 2021 $17,500 Financial
School for the Deaf       
 
 
 
 
December 2021 $2,237.12 Financial
Vision Services/School for the Blind       
 
 
 
 
April 2022 $1,484.78 Financial
2021 University System Annual Financial Report      
 
 
 
 
December 2021   Performance

*updated on 4/12/2022

 

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 Audits

Due Date

2021 Cost

Type of Audit

Bank of North Dakota April 30 $108,225 Financial
Bank of North Dakota related:      
Addiction Counselor Internship Loan Program October 31 $6,000 Financial
Agriculture Partnership in Assisting Community Expansion Fund October 31 $6,000 Financial
Beginning Farmer Revolving Loan Fund April 30 $6,180 Financial
Community Water Facility Loan Fund April 30 $6,180 Financial
Guaranteed Student Loan April 30 $24,060 Financial
Infrastructure Revolving Loan Fund October 31 $6,000 Financial
Innovation Loan Fund October 31 $6,000 Financial
Medical Facility Infrastructure October 31 $6,000 Financial
Partnership in Assisting Community Expansion Fund October 31 $6,000 Financial
Rebuilder’s Loan October 31 $6,000 Financial
School Construction Assistance Loan Fund October 31 $6,000 Financial
Small Employer Loan Fund October 31 $6,000 Financial
Student Loan Trust October 31 $9,000 Financial
COVID-19 PACE Fund October 31 $16,000 Financial
Building Authority October 15 $12,600 Financial
Department of Trust Lands October 31 $44,172 Financial
Housing Finance Agency October 15 $48,225 Financial
Housing Incentive Fund October 15 $4,835 Financial
Job Service North Dakota October 31 $82,125 Financial
Public Employees Retirement System November 24 $111,934 Financial
Public Finance Authority March 30 $21,330 Financial
Retirement Investment Office   $111,720 Financial
Workforce Safety and Insurance October 15 $60,000 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