Medium
Key |
|||||||
|
|
Completed |
|
In Progress | N/A | Not Applicable | ||
State Agency Audit (SAO) Schedule
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.
2022 Planned Audits |
Start |
Audit Phases |
Agency
|
Type of Audit |
|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name | Q1 | Q2 | Q3 | Q4 | Field Work |
Internal Review |
Drafting Report |
Final Report Issued |
Cost | Type |
|---|---|---|---|---|---|---|---|---|---|---|
| Governor's Office | ✔ |
|
|
|
March 2022 | $0 | Performance | |||
| Health Department | ✔ |
|
|
|
October 2022 | $0 | Performance | |||
| Ethics Commission | ✔ |
|
|
|
February 2022 | $0 | Performance | |||
| Commerce Department | ✔ |
|
|
|
March 2022 | $2,057.85 | Performance | |||
| Parks & Recreation Department | ✔ |
|
|
|
September 2022 | $9,150.25 | Performance | |||
| Judicial | ✔ |
|
|
|
May 2022 | $403.96 | Performance | |||
| Veteran's Home | ✔ |
|
|
|
August 2022 | $16,533.14 | Performance | |||
| Arts Council | ✔ |
|
|
|
June 2022 | $0 | Performance | |||
| Career & Technical Education | ✔ |
|
|
|
June 2022 | $603.84 | Performance | |||
| North Dakota University System 2022 | ✔ |
|
Performance | |||||||
| Human Services | ✔ |
|
|
|
August 2022 | $16,826.60 | Performance | |||
| Lottery 2022 | ✔ |
|
Performance | |||||||
| Agriculture Department | ✔ |
|
|
|
June 2022 | $5,295.50 | Performance | |||
| Corrections & Rehabilitation Department | ✔ |
|
|
|
May 2022 | $1,356.60 | Performance | |||
| Milk Marketing Board 2022 | ✔ |
|
|
|
December 2022 | $6,800.00 | Performance | |||
| Barley Council 2022 | ✔ |
|
Performance | |||||||
| Beef Commission 2022 | ✔ |
|
|
|
October 2022 | $16,800 | Performance | |||
| Coronavirus Relief Fund | ✔ |
|
Performance | |||||||
| Oil Seed 2022 | ✔ |
|
|
|
December 2022 | $6,800.00 | Performance | |||
| Ethanol Council 2022 | ✔ |
|
|
|
November 2022 | $6,800 | Performance | |||
| Single Audit - Federal 2022-2021 | ✔ |
|
Performance | |||||||
| Dairy Promotion 2022 | ✔ |
|
|
|
November 2022 | $6,800 | Performance | |||
| Labor and Human Rights | ✔ |
|
|
|
April 2022 | $0 | Performance | |||
| Lottery | ✔ |
|
|
|
March 2022 | $0 | Performance | |||
| Commission on Legal Counsel for Indigents | ✔ |
|
|
|
July 2022 | $939.25 | Performance | |||
| Tax Department | ✔ |
|
|
|
September 2022 | $0 | Performance | |||
| Treasurer's Office | ✔ |
|
|
|
June 2022 | $0 | Performance | |||
| Water Resources, Dept. of | ✔ |
|
|
|
July 2022 | $20,600 | Performance | |||
| Office Management and Budget | ✔ |
|
|
|
August 2022 | $8,030.80 | Performance | |||
| State Library | ✔ |
|
|
|
August 2022 | $0 | Performance | |||
| Lake Region State College | ✔ |
|
|
|
August 2022 | $15,538.78 | Performance | |||
| North Dakota University System Office | ✔ |
|
|
Performance | ||||||
| Williston State College | ✔ |
|
|
|
July 2022 | $17,252.99 | Performance | |||
| North Dakota State University | ✔ |
|
|
|
July 2022 | $29,400.14 | Performance | |||
| North Dakota State College of Science | ✔ |
|
|
|
July 2022 | $17,421.60 | Performance | |||
| Mayville State University | ✔ |
|
|
|
August 2022 | $28,471.43 | Performance | |||
| Valley City State University | ✔ |
|
|
|
August 2022 | $17,379.89 | Performance | |||
| Forest Service | ✔ |
|
|
|
March 2022 | $7,537.12 | Performance | |||
| Upper Great Plains Transportation Institute | ✔ |
|
|
|
March 2022 | $10,048.91 | Performance | |||
| Agricultural Experiment Station and Extension Service and Northern Crops Institute | ✔ |
|
|
|
April 2022 | $15,483.60 | Performance | |||
| Corn Utilization Council | ✔ |
|
|
|
September 2022 | $7,650.00 | Performance | |||
| Potato Council | ✔ |
|
|
|
November 2022 | $6,375 | Performance | |||
| Dry Bean Council | ✔ |
|
|
|
September 2022 | $5,355.00 | Performance | |||
| University System Annual Financial Report 2021 | ✔ |
|
Performance | |||||||
| Wheat Commission | ✔ |
|
|
|
December 2022 | $7,650.00 | Performance | |||
| Dry Pea and Lentil | ✔ |
|
|
|
December 2022 | $7,225.00 | Performance | |||
| Soybean Council 2022 | ✔ |
|
|
|
October 2022 | $16,800 | Performance | |||
| Annual Comprehensive Financial Report 2021 | ✔ |
|
Performance | |||||||
| Mill & Elevator | ✔ |
|
|
|
November 2022 | $34,000 | Performance | |||
| Transportation, Department of | ✔ |
|
|
|
November 2022 | $39,784.25 | Performance | |||
| Public Instruction, Department of | ✔ |
|
|
|
August 2022 | $0 | Performance | |||
| Administrative Hearings | ✔ |
|
|
|
May 2022 | $7,223.56 | Performance |
*updated on 2/15/2023
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.
2022 Audits |
Due Date |
2022 Cost |
Type of Audit |
| Bank of North Dakota | April 30 | $109,000 | Financial |
| Bank of North Dakota related: | |||
| Addiction Counselor Internship Loan Program | October 31 | $6,180 | Financial |
| Agriculture Partnership in Assisting Community Expansion Fund | October 31 | $6,180 | Financial |
| Beginning Farmer Revolving Loan Fund | April 30 | $6,365 | Financial |
| Community Water Facility Loan Fund | April 30 | $6,365 | Financial |
| Guaranteed Student Loan | April 30 | $24,780 | Financial |
| Infrastructure Revolving Loan Fund | October 31 | $6,180 | Financial |
| Innovation Loan Fund | October 31 | $6,180 | Financial |
| Medical Facility Infrastructure | October 31 | $6,180 | Financial |
| Partnership in Assisting Community Expansion Fund | October 31 | $6,180 | Financial |
| Rebuilder’s Loan | October 31 | $6,180 | Financial |
| School Construction Assistance Loan Fund | October 31 | $6,180 | Financial |
| Small Employer Loan Fund | October 31 | $6,180 | Financial |
| Student Loan Trust | October 31 | $9,270 | Financial |
| COVID-19 PACE Fund | October 31 | $6,180 | Financial |
| Building Authority | October 15 | Not Yet Bid | Financial |
| Department of Trust Lands | October 31 | $44,484 | Financial |
| Housing Finance Agency | October 15 | Not Yet Bid | Financial |
| Housing Incentive Fund | October 15 | Not Yet Bid | Financial |
| Job Service North Dakota | October 31 | $84,550 | Financial |
| Public Employees Retirement System | November 24 | $115,391 | Financial |
| Public Finance Authority | March 30 | Not Yet Bid | Financial |
| Retirement Investment Office | $115,178 | Financial | |
| Workforce Safety and Insurance | October 15 | Not Yet Bid | 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 |