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
|
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 | $16,000 | 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 | |||
| Human Services | ✔ |
|
|
Performance | |||||||
| Environmental Quality, Dept. of | ✔ |
|
|
|
Performance | ||||||
| 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 | |||
| North Dakota University System Office | ✔ |
|
|
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. | ✔ |
|
|
|
Performance | ||||||
| Aeronautics Commission | ✔ |
|
|
|
|
December 2021 | 8,813.31 | Performance | |||
| Racing Commission | ✔ |
|
Performance | ||||||||
| Beef Commission | ✔ |
|
|
|
|
October 2021 | $17,500 | Financial | |||
| School for the Deaf | ✔ |
|
|
|
Performance | ||||||
| School for the Blind | ✔ |
|
Performance | ||||||||
| North Dakota University System | ✔ |
|
|
|
Financial |
*updated on 12/7/2021
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 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 |