Medium

Key

 ๐ŸŸฉ
  Completed
 ๐ŸŸจ
  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. ยง 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. 

Financial Audit: Checks if financial statements are materially accurate.

Performance Audit: Can include multiple objectives related to operations of the agency.

 

Agency Name
 
Q1
 
Q2
 
Q3
 
Q4
 
Planning
 
Fieldwork
 
Internal Review
 
Drafting Report
 
Final Report Issued
 
Cost
 
Type
 
Securities Department  โœ”        Performance
Public Instruction โœ”        Performance
Vision Services/School for the Blind   โœ”       Performance
Indian Affairs โœ”         Performance
Attorney General โœ”         Performance
Historical Society  โœ”        Performance
State Library  โœ”       Performance
Bismarck State College  โœ”        Performance
Protection and Advocacy โœ”         Performance
Highway Patrol  โœ”        Performance
Secretary of State โœ”         Performance
Adjutant General โœ”         Performance
Game and Fish  โœ”        Performance
Environmental Quality, Dept. of   โœ”       Performance
State Seed Dept. โœ”         Performance
Veterans Affairs โœ”         Performance
Dakota College at Bottineau  โœ”        Performance
University of North Dakota โœ”         Performance
Mill and Elevator  โœ”       Financial
Center for Distance Education  โœ”       Performance
Dickinson State University  โœ”        Performance
Information Technology Dept. โœ”         Performance
Minot State University  โœ”        Performance
Beef Commission   โœ”       Financial
University System Annual Financial Report 2025  โœ”       Financial
Annual Comprehensive Financial Report 2025   โœ”      Financial
Lottery 2025  โœ”       

Financial

North Dakota University System Officeโœ”         

Performance

Corrections & Rehabilitation, Dept. of 

โœ”

        

Performance 

Health and Human Services, Dept. of 

โœ”

        

Performance

Arts Council

 

 

โœ”

 

 

 

 

 

 

 

Performance

Commission on Legal Counsel for Indigents

 

 

โœ”

 

 

 

 

 

 

 

Performance

Administrative Hearings

 

 

โœ”

 

 

 

 

 

 

 

Performance

Ethics Commission

 

 

โœ”

 

 

 

 

 

 

 

Performance 

Governor's Office   

โœ”

      Performance

*updated on 12/26/2024

 

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. 

 

2025 Audits

Due Date

2025 Cost

Type of Audit

Bank of North DakotaApril 30$133,500Financial
Guaranteed Student LoanApril 30$30,000Financial
Student Loan TrustOctober 31$11,000Financial
Building AuthorityOctober 15TBDFinancial
Department of Trust LandsOctober 31$52,745Financial
Housing Finance AgencyOctober 15TBDFinancial
Housing Incentive FundOctober 15TBDFinancial
Job Service North DakotaOctober 31$93,450Financial
Public Employees Retirement SystemNovember 24TBDFinancial
Public Finance AuthorityMarch 30TBDFinancial
Retirement Investment OfficeOne week prior to Nov. Audit Committee MeetingTBDFinancial
Workforce Safety and InsuranceOctober 15TBDFinancial

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