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 X                        
Indian Affairs X                        
Attorney General X      
 
              Performance
Biennium Statewide Operational X      
 
              Performance
Protection and Advocacy X      
 
              Performance
Highway Patrol X                        
Secretary of State X                        
Adjutant General X                        
Industrial Commission   X                      
Game and Fish   X                      
Dept. of Commerce   X                      
Public Service Commission   X                      
Arts Council   X                      
Dept. of Human Services   X                      
Health Department     X                    
Department of Environmental Quality     X                    
State Seed Dept. X                        
Veterans Affairs X                        
ND University System Office   X                      
Dakota College at Bottineau   X                      
University of North Dakota   X                      
Mill and Elevator     X                    
Soybean Council     X                    
North Dakota State College of Science       X                  
Mayville State University       X                  
Bismarck State College X                        
Historical Society X                        
Dickinson State University X                        
Information Technology Dept. X                        
Minot State University   X                      
Insurance Dept.   X                      
Aeronautics Commission   X                      
State Library   X                      
Administrative Hearings     X                    
Racing Commission     X                    
Beef Commission     X                    
School for the Deaf     X                    
School for the Blind     X                    
Department of Labor and Human Rights     X                    
2021 Lottery     X                    

*updated on 1/19/2021

 

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