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. 

2024 Planned Audits

Start

Audit Phases

Agency                        
Costs

Type of Audit

Agency NameQ1Q2Q3Q4Field                        
Work
Internal                        
Review
Drafting                        
Report
Final Report                        
Issued
CostType
Governor's Office

 

           ✔  
 
    

Performance

School for the Deaf

 

           ✔  
 
    

Performance

Ethics Commission

 

           ✔  
 
    

Performance

Commerce Department

 ✔

   
 
    

Performance

Parks & Recreation Department        Performance
Judicial

 ✔

   
 
    

Performance

Veteran's Home

 ✔

   
 
    

Performance

Arts Council

 ✔

   
 
    

Performance

Career & Technical Education        Performance
Insurance Commissioner        Performance
Public Service Commission        Performance
Lottery 2024        Financial
ND Racing Commission        Performance
Corrections & Rehabilitation Department

 ✔

   
 
    

Performance

Milk Marketing Board        Financial
Barley Council         Financial
Beef Commission         Financial
Oilseed Council        Financial
Ethanol Council        Financial
Single Audit - Federal 2023-2024        Financial
Dairy Promotions Commission        Financial
Labor and Human Rights        Performance
Commission on Legal Counsel for Indigents

 

           ✔  
 
    

Performance

Tax Department        Performance
Treasurer's Office        Performance
Water Resources, Dept. of        Performance
Office Management and Budget

   
 
    

Performance

Lake Region State College

   
 
    

Performance

Williston State College

   
 
    

Performance

North Dakota State University 

   
 
    

Performance

North Dakota State College of Science

   
 
    

Performance

Mayville State University

   
 
    

Performance

Valley City State University

   
 
    

Performance

Corn Utilization Council        Financial
Potato Council        Financial
Dry Bean Council        Financial
University System Annual Financial Report 2024        Financial
Wheat Commission        Financial
Dry Pea and Lentil        Financial
Annual Comprehensive Financial Report 2024        Financial
Mill & Elevator        Financial
Transportation, Department of

 ✔

   
 
    

Performance

Administrative Hearings

 

            ✔  
 
    

Performance

Health and Human Services

   
 
    

Performance

Agriculture Department

   
 
    

Performance

Aeronautics Commission

   
 
    

Performance

Insurance Department

 

            ✔  
 
    

Performance

*updated on 2/12/2024

 

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. 

 

2024 Audits

Due Date

2024 Cost

Type of Audit

Bank of North DakotaApril 30TBDFinancial
Bank of North Dakota related:   
Guaranteed Student LoanApril 30TBDFinancial
Student Loan TrustOctober 31$10,200Financial
    
Building AuthorityOctober 15$14,225Financial
Department of Trust LandsOctober 31$51,890Financial
Housing Finance AgencyOctober 15$55,375Financial
Housing Incentive FundOctober 15$5,320Financial
Job Service North DakotaOctober 31TBDFinancial
Public Employees Retirement SystemNovember 24TBDFinancial
Public Finance AuthorityMarch 30$24,245Financial
Retirement Investment Office TBDFinancial
Workforce Safety and InsuranceOctober 15$67,250Financial

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