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
|
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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
|
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 |