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. 

2023 Planned Audits


Audit Phases


Type of Audit


Agency Name Q1 Q2 Q3 Q4 Planning Field
Final Report
Cost Type
Securities Department         
May 2023 $8,500 Performance
Health and Human Services        
Administrative Hearings                   Performance
Public Instruction        
School for the Blind        
Agriculture Department        
Indian Affairs         
June 2023 $0 Performance
Attorney General         
Governor's Office                    Performance
Historical Society         
August 2023 $0 Performance
State Library        
Bismarck State College         
August 2023 $0 Performance
Financial Institutions, Dept. of         
June 2023 $11,050 Performance
Protection and Advocacy         
May 2023 $0 Performance
Highway Patrol         
August 2023 $6,241.55 Performance
Secretary of State         
July 2023 $2,397.85 Performance
Adjutant General         
August 2023 $2,490.08 Performance
Industrial Commission         
Game and Fish         
July 2023 $17,199.11 Performance
Public Service Commission                    Performance
Environmental Quality, Dept. of         
State Seed Dept.         
June 2023 $9,350 Performance
Veterans Affairs         
June 2023   Performance
Dakota College at Bottineau         
August 2023 $0 Performance
University of North Dakota         
September 2023   Performance
Mill and Elevator         
Soybean Council         
Dickinson State University         
September 2023   Performance
Information Technology Dept.         
September 2023 $27,708.30 Performance
Minot State University         
August 2023 $0 Performance
Insurance Dept.                   Performance
Aeronautics Commission         
Beef Commission         
Vision Services/School for the Blind                    Financial
University System Annual Financial Report 2023        
Annual Comprehensive Financial Report 2023                   Financial 
Lottery 2023        
North Dakota University System Office        
August 2023   Performance

*updated on 9/29/2023


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. 


2023 Audits

Due Date

2023 Cost

Type of Audit

Bank of North Dakota April 30 $145,000 Financial
Bank of North Dakota related:      
Addiction Counselor Internship Loan Program October 31 $6,365 Financial
Agriculture Partnership in Assisting Community Expansion Fund October 31 $6,365 Financial
Beginning Farmer Revolving Loan Fund April 30 N/A Financial
Community Water Facility Loan Fund Ended during 67th Legislative Assembly and merged with another fund to create Water Infrastructure Revolving Loan Fund
Clean Sustainable Energy Authority October 31 $8,400 Financial 
Guaranteed Student Loan April 30 $27,200 Financial
Infrastructure Revolving Loan Fund October 31 $6,365 Financial
Innovation Loan Fund October 31 $6,365 Financial
Medical Facility Infrastructure October 31 $6,365 Financial
Partnership in Assisting Community Expansion Fund October 31 $6,365 Financial
Established Permanent Rebuilder’s Loan October 31 $11,550 Financial
School Construction Assistance Loan Fund October 31 $6,365 Financial
Small Employer Loan Fund Merged with Rebuilder's Loan Fund to create the Established Permanent Rebuilder's Loan Fund
Student Loan Trust October 31 $9,550 Financial
COVID-19 PACE Fund October 31 $6,365 Financial
Water Infrastructure Revolving Loan Fund October 31 $11,550 Financial
Building Authority October 15 $13,750 Financial
Department of Trust Lands October 31 N/A Financial
Housing Finance Agency October 15 $53,710 Financial
Housing Incentive Fund October 15 $5,155 Financial
Job Service North Dakota October 31 $87,050 Financial
Public Employees Retirement System November 24 $118,848 Financial
Public Finance Authority March 30 $23,425 Financial
Retirement Investment Office One week prior to Nov. Audit Committee Meeting $118,636 Financial
Workforce Safety and Insurance October 15 $64,800 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