AN ACT to amend and reenact section 54-10-01, subsection 5 of section 54-10-14, and sections 54-10-22 and 54-10-27 of the North Dakota Century Code, relating to audits conducted by the state auditor and charges for audits.
What changed between versions
Establishes specific audit fees of $6,000 for annual audits or $4,000 for two-year audits for agricultural commodity groups, with a 5% annual increase starting July 1, 2025.
Requires the state auditor to report quarterly to the legislative audit and fiscal review committee on communication processes, billing practices, completed audit information, and audit schedules.
Mandates that state agencies use nongeneral fund moneys to pay for audit costs, with general fund moneys only allowed if approved by the legislative assembly or budget section when nongeneral funds are unavailable.
Clarifies that performance audit necessity determinations by the legislative audit and fiscal review committee should consider cost savings, staff resources, noncompliance potential, and program improvement opportunities.
Adds new authority for the state auditor to conduct performance audits of state agencies based on available resources, without requiring legislative or committee approval.
