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.
2024 Planned Audits | Start | Audit Phases | Agency Costs | Type of Audit | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Agency Name | Q1 | Q2 | Q3 | Q4 | Fieldwork | Internal Review | Drafting Report | Final Report Issued | Cost | Type |
|---|---|---|---|---|---|---|---|---|---|---|
| Governor's Office |
| ✔ |
|
| 🟩 | 🟩 | 🟩 | March 2024 | $0 | Performance |
| School for the Deaf |
| ✔ |
|
| 🟩 | 🟩 | 🟩 | May 2024 | $2,310 | Performance |
| Ethics Commission |
|
| ✔ |
| 🟧 |
|
|
| Performance | |
| Commerce Department | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | August 2024 | $0 | Performance |
| Parks & Recreation Department | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | August 2024 | $8,111 | Performance |
| Judicial |
| ✔ |
|
| 🟩 | 🟩 | 🟩 | August 2024 | $308 | Performance |
| Veteran's Home | ✔ |
|
|
| 🟧 |
|
|
| Performance | |
| Arts Council |
|
|
|
| 🟧 |
|
|
| Performance | |
| Career & Technical Education |
| ✔ |
|
| 🟩 | 🟩 | 🟩 | Performance | ||
| Public Service Commission |
| ✔ |
|
| 🟩 | 🟩 | 🟩 | $0 | Performance | |
| Lottery 2024 |
|
| ✔ |
| 🟧 |
|
|
| Financial | |
| Corrections & Rehabilitation Department | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | $931 | 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 |
| ✔ |
|
| 🟩 | 🟩 | 🟩 | July 2024 | $0 | Performance |
| Commission on Legal Counsel for Indigents |
|
| ✔ |
| 🟧 |
|
|
| Performance | |
| Tax Department | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | June 2024 | $0 | Performance |
| Treasurer's Office | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | June 2024 | $0 | Performance |
| Water Resources, Dept. of | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | June 2024 | $16,944 | Performance |
| Office Management and Budget |
| ✔ |
|
| 🟩 | 🟩 | 🟩 | August 2024 | $6138 | Performance |
| Lake Region State College | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | July 2024 | $0 | Performance |
| Williston State College | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | July 2024 | $0 | Performance |
| North Dakota State University | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | July 2024 | $0 | Performance |
| North Dakota State College of Science | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | May 2024 | $0 | Performance |
| Mayville State University | ✔ |
|
|
| 🟩 | 🟩 | 🟧 |
| Performance | |
| Valley City State University | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | June 2024 | $0 | 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 |
|
| ✔ |
| 🟧 |
|
|
| Performance | |
| Transportation, Department of | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | Performance | ||
| Administrative Hearings |
|
| ✔ |
| 🟧 |
|
|
| Performance | |
| Health and Human Services | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | August 2024 | $16,782 | Performance |
| Agriculture Department | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | March 2024 | $6,035 | Performance |
| Aeronautics Commission | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | March 2024 | $7,469 | Performance |
| Insurance Commissioner | ✔ |
|
|
| 🟩 | 🟩 | 🟩 | June 2024 | $11,574 | Performance |
*updated on 9/25/2024
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 | Private Firm |
|---|---|---|---|---|
| Bank of North Dakota | April 30 | TBD | Financial | TBD |
| Bank of North Dakota related: | ||||
| Guaranteed Student Loan | April 30 | TBD | Financial | |
| Student Loan Trust | October 31 | $10,200 | Financial | Eide Bailly LLP |
| Building Authority | October 15 | $14,225 | Financial | Brady Martz & Assoc. |
| Department of Trust Lands | October 31 | $51,890 | Financial | Eide Bailly LLP |
| Housing Finance Agency | October 15 | $55,375 | Financial | Brady Martz & Assoc. |
| Housing Incentive Fund | October 15 | $5,320 | Financial | Brady Martz & Assoc. |
| Job Service North Dakota | October 31 | $90,300 | Financial | Brady Martz & Assoc. |
| Public Employees Retirement System | November 24 | TBD | Financial | TBD |
| Public Finance Authority | March 30 | $24,245 | Financial | Brady Martz & Assoc. |
| Retirement Investment Office | TBD | Financial | TBD | |
| Workforce Safety and Insurance | October 15 | $67,250 | Financial | Eide Bailly LLP |
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 |