Medium

Key

 
  Completed                      
 
  In ProgressN/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               
Costs

Type of Audit

 

Agency NameQ1Q2Q3Q4PlanningField               
Work
Internal               
Review
Drafting               
Report
Final Report               
Issued
CostType
Securities Department     
 
 
 
May 2023$8,500Performance
Public Instruction    
 
 
 
January 2024 Performance
Vision Services/School for the Blind     
 
 
 
January 2024$1,794Performance
Indian Affairs     
 
 
 
June 2023$0Performance
Attorney General     
 
 
 
December 2023$7,089Performance
Historical Society     
 
 
 
August 2023$0Performance
State Library    
 
 
 
November 2023$0Performance
Bismarck State College     
 
 
 
August 2023$0Performance
Financial Institutions, Dept. of     
 
 
 
June 2023$11,050Performance
Protection and Advocacy     
 
 
 
May 2023$0Performance
Highway Patrol     
 
 
 
August 2023$6,241Performance
Secretary of State     
 
 
 
July 2023$2,397Performance
Adjutant General     
 
 
 
August 2023$2,490Performance
Industrial Commission     
 
 
 
January 2024$8,877Performance
Game and Fish     
 
 
 
July 2023$17,199Performance
Environmental Quality, Dept. of     
 
 
 
January 2024$10,310Performance
State Seed Dept.     
 
 
 
June 2023$9,350Performance
Veterans Affairs     
 
 
 
June 2023$0Performance
Dakota College at Bottineau     
 
 
 
August 2023$0Performance
University of North Dakota     
 
 
 
September 2023$0Performance
Mill and Elevator    
 
 
 
October 2023$34,000Performance
Soybean Council     
 
 
 
October 2023$6,000Performance
Dickinson State University     
 
 
 
September 2023$0Performance
Information Technology Dept.     
 
 
 
September 2023$27,708Performance
Minot State University     
 
 
 
August 2023$0Performance
Beef Commission     
 
 
 
October 2023$6,000Performance
University System Annual Financial Report 2023    
 
 
 
January 2024$0Financial
Annual Comprehensive Financial Report 2023    
 
 
 
January 2024$0Financial
Lottery 2023    
 
 
 
November 2023$0Financial
North Dakota University System Office    
 
 
 
August 2023$0Performance

*updated on 2/1/2024

 

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 DakotaApril 30$145,000Financial
Bank of North Dakota related:   
Addiction Counselor Internship Loan ProgramOctober 31$6,365Financial
Agriculture Partnership in Assisting Community Expansion FundOctober 31$6,365Financial
Beginning Farmer Revolving Loan FundApril 30$8,400Financial
Community Water Facility Loan FundEnded during 67th Legislative Assembly and merged with another fund to create Water Infrastructure Revolving Loan Fund
Clean Sustainable Energy AuthorityOctober 31$8,400Financial 
Guaranteed Student LoanApril 30$27,200Financial
Infrastructure Revolving Loan FundOctober 31$6,365Financial
Innovation Loan FundOctober 31$6,365Financial
Medical Facility InfrastructureOctober 31$6,365Financial
Partnership in Assisting Community Expansion FundOctober 31$6,365Financial
Established Permanent Rebuilder’s LoanOctober 31$11,550Financial
School Construction Assistance Loan FundOctober 31$6,365Financial
Small Employer Loan FundMerged with Rebuilder's Loan Fund to create the Established Permanent Rebuilder's Loan Fund
Student Loan TrustOctober 31$9,550Financial
COVID-19 PACE FundOctober 31$6,365Financial
Water Infrastructure Revolving Loan FundOctober 31$11,550Financial
Building AuthorityOctober 15$13,750Financial
Department of Trust LandsOctober 31$50,775Financial
Housing Finance AgencyOctober 15$53,710Financial
Housing Incentive FundOctober 15$5,155Financial
Job Service North DakotaOctober 31$87,050Financial
Public Employees Retirement SystemNovember 24$118,848Financial
Public Finance AuthorityMarch 30$23,425Financial
Retirement Investment OfficeOne week prior to Nov. Audit Committee Meeting$118,636Financial
Workforce Safety and InsuranceOctober 15$64,800Financial

Audits Not Contracted by the State Auditor's Office

CollegeSaveFinancial   
Comprehensive Health Association of North DakotaFinancial
Mandan Remediation TrustFinancial
North Dakota Development FundFinancial
State Fair AssociationFinancial
Legislative AssemblyFinancial
Legislative CouncilFinancial
Office of the State AuditorFinancial