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.
2023 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 | ✔ |
|
|
|
May 2023 | $8,500 | Performance | ||||
| Health and Human Services | ✔ |
|
Performance | ||||||||
| Administrative Hearings | ✔ | Performance | |||||||||
| Public Instruction | ✔ |
|
Performance | ||||||||
| School for the Blind | ✔ |
|
Performance | ||||||||
| Agriculture Department | ✔ |
|
Performance | ||||||||
| Indian Affairs | ✔ |
|
|
|
June 2023 | $0 | Performance | ||||
| Attorney General | ✔ |
|
|
Performance | |||||||
| Governor's Office | ✔ | Performance | |||||||||
| Historical Society | ✔ |
|
|
|
August 2023 | $0 | Performance | ||||
| State Library | ✔ |
|
Performance | ||||||||
| 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 | ✔ |
|
|
Performance | |||||||
| Game and Fish | ✔ |
|
|
|
July 2023 | $17,199.11 | Performance | ||||
| Public Service Commission | ✔ | Performance | |||||||||
| Environmental Quality, Dept. of | ✔ |
|
Performance | ||||||||
| 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 | ✔ |
|
Financial | ||||||||
| Soybean Council | ✔ |
|
Financial | ||||||||
| 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 | ✔ |
|
Performance | ||||||||
| Beef Commission | ✔ |
|
Performance | ||||||||
| Vision Services/School for the Blind | ✔ | Financial | |||||||||
| University System Annual Financial Report 2023 | ✔ |
|
|
Performance | |||||||
| Annual Comprehensive Financial Report 2023 | ✔ | Financial | |||||||||
| Lottery 2023 | ✔ |
|
Performance | ||||||||
| 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 |