2023 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.

2023 Planned Audits

Start

Audit Phases

Agency
Costs

Type of Audit

 

Agency Name Q1 Q2 Q3 Q4 Planning Field
Work
Internal
Review
Drafting
Report
Final Report
Issued
Cost Type
Securities Department         
 
        Performance
Administrative Hearings                   Performance
Indian Affairs         
 
        Performance
Attorney General         
 
        Performance
Governor's Office                    Performance
Historical Society         
 
        Performance
Bismarck State College         
 
        Performance
Financial Institutions, Dept. of         
 
        Performance
Protection and Advocacy            ✔                 Performance
Highway Patrol         
 
        Performance
Secretary of State         
 
        Performance
Adjutant General         
 
        Performance
Industrial Commission         
 
        Performance
Game and Fish         
 
        Performance
Public Service Commission                    Performance
Environmental Quality, Dept. of                    Financial
State Seed Dept.         
 
        Performance
Veterans Affairs         
 
        Performance
Dakota College at Bottineau         
 
        Performance
University of North Dakota         
 
        Performance
Mill and Elevator                    Financial
Soybean Council                    Financial
Dickinson State University         
 
        Performance
Information Technology Dept.         
 
        Performance
Minot State University         
 
        Performance
Insurance Dept.                   Performance
Aeronautics Commission                    Performance
Beef Commission                    Financial
School for the Deaf                    Financial
Vision Services/School for the Blind                    Financial
University System Annual Financial Report 2023                   Financial
Annual Comprehensive Financial Report 2023                   Financial 
Lottery 2023                   Financial 
North Dakota University System                     Performance

*updated on 3/28/2023

 

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 Commitee 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