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. 

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$0Performance
School for the Deaf   
 
 
 
May 2024$2,310Performance
Ethics Commission

 

      ✔ 
 
    

Performance

Commerce Department   
 
 
   Performance
Parks & Recreation Department   
 
 
   Performance
Judicial   
 
 
 
  Performance
Veteran's Home

 ✔

   
 
    

Performance

Arts Council         Performance
Career & Technical Education   
 
 
   Performance
Public Service Commission   
 
 
   Performance
Lottery 2024        Financial
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   
 
 
 
June 2024$0Performance
Treasurer's Office   
 
 
 
  Performance
Water Resources, Dept. of   
 
 
 
June 2024$16,944.54Performance
Office Management and Budget   
 
 
 
  Performance
Lake Region State College   
 
 
 
July 2024 Performance
Williston State College   
 
 
 
July 2024 Performance
North Dakota State University    
 
 
 
July 2024 Performance
North Dakota State College of Science   
 
 
 
May 2024$0Performance
Mayville State University   
 
 
   Performance
Valley City State University   
 
 
 
June 2024$0Performance
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   
 
 
   Performance
Agriculture Department   
 
 
 
March 2024$6,035Performance
Aeronautics Commission   
 
 
 
March 2024$7,469Performance
Insurance Commissioner   
 
 
 
June 2024$11,574.88Performance
           

*updated on 7/23/2024

Medium

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 DakotaApril 30TBDFinancialTBD
Bank of North Dakota related:    
Guaranteed Student LoanApril 30TBDFinancial 
Student Loan TrustOctober 31$10,200FinancialEide Bailly LLP
     
Building AuthorityOctober 15$14,225FinancialBrady Martz & Assoc.
Department of Trust LandsOctober 31$51,890FinancialEide Bailly LLP
Housing Finance AgencyOctober 15$55,375FinancialBrady Martz & Assoc.
Housing Incentive FundOctober 15$5,320FinancialBrady Martz & Assoc.
Job Service North DakotaOctober 31$90,300FinancialBrady Martz & Assoc.
Public Employees Retirement SystemNovember 24TBDFinancialTBD
Public Finance AuthorityMarch 30$24,245FinancialBrady Martz & Assoc.
Retirement Investment Office TBDFinancialTBD
Workforce Safety and InsuranceOctober 15$67,250FinancialEide Bailly LLP

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