North Dakota 2025-2026 Regular Session

North Dakota Senate Bill SB2251 Compare Versions

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1		-	Sixty-ninth Legislative Assembly of North Dakota
2		-	In Regular Session Commencing Tuesday, January 7, 2025
3		-	SENATE BILL NO. 2251
4		-	(Senators Cleary, Weston, Castaneda, Paulson)
5		-	(Representatives M. Ruby, Rohr)
6		-	AN ACT to amend and reenact section 54-10-01, subsection 5 of section 54-10-14, and sections
7		-	54-10-22 and 54-10-27 of the North Dakota Century Code, relating to audits conducted by the
8		-	state auditor and charges for audits.
	1	+	25.0851.02002
	2	+	Title.03000
	3	+	Adopted by the House Government and
	4	+	Veterans Affairs Committee
	5	+	Sixty-ninth
	6	+	March 20, 2025
	7	+	Legislative Assembly
	8	+	of North Dakota
	9	+	Introduced by
	10	+	Senators Cleary, Weston, Castaneda, Paulson
	11	+	Representatives M. Ruby, Rohr
	12	+	A BILL for an Act to amend and reenact section 54-10-01, subsection 5 of section 54-10-14, and
	13	+	sectionsections 54-10-22 and 54-10-27 of the North Dakota Century Code, relating to audits
	14	+	conducted by the state auditor and charges for audits.
9	15		BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
10		-	SECTION 1. AMENDMENT. Section 54-10-01 of the North Dakota Century Code is amended and
11		-	reenacted as follows:
12		-	54-10-01. Powers and duties of state auditor - Report. (Retroactive application - See note )
	16	+	SECTION 1. AMENDMENT. Section 54-10-01 of the North Dakota Century Code is
	17	+	amended and reenacted as follows:
	18	+	54-10-01. Powers and duties of state auditor - Report. (Retroactive application - See
	19	+	note )
13	20		1.The state auditor shall:
14	21		a.Be vested with the duties, powers, and responsibilities involved in performing the
15		-	postaudit of all financial transactions of state government, detecting and reporting any
16		-	defaults, and determining that expenditures have been made in accordance with law and
17		-	appropriation acts.
18		-	b.Perform or provide for the audit of the general purpose financial statements and a review
19		-	of the material included in the comprehensive annual financial report of the state in
20		-	accordance with government auditing standards.
21		-	c.Except for the audit of the department of financial institutions as outlined in section
22		-	54-10-31, perform or provide for audits of state agencies in accordance with government
23		-	auditing standards and legislative audit and fiscal review committee guidelines developed
24		-	under section 54-35-02.10. Except for the annual audit of the North Dakota lottery
25		-	required by section 53-12.1-03, the state auditor shall audit each state agency once
26		-	every two to four years. Audits may be conducted at more frequent intervals if requested
27		-	by the governor or the legislative audit and fiscal review committee. The state auditor
28		-	shall charge an amount equal to the cost of the audit and other services rendered by the
29		-	state auditor to all agencies that receive and expend moneys from other than the general
30		-	fund. This charge may be reduced for an agency that receives and expends both general
31		-	fund and nongeneral fund moneys. The charge for an audit of an agricultural commodity
32		-	group listed in section 4.1-44-04 must be six thousand dollars for an annual financial
33		-	statement audit or four thousand dollars for a two-year single-page financial statement
34		-	audit performed during the biennium ending June 30, 2025, and may be increased by
35		-	five percent on July first of each odd-numbered year thereafter. State agencies shall use
36		-	nongeneral fund moneys to pay for the cost of the audit. If nongeneral fund moneys are
37		-	not available, the agency may, upon approval of the legislative assembly, or the budget
38		-	section if the legislative assembly is not in session, use general fund moneys to pay for
39		-	the audit. Any budget section action under this subdivision must comply with section
40		-	54-35-02.9.
41		-	d.Except for the audit of the department of financial institutions as outlined in section
42		-	54-10-31, perform or provide for performance audits of state agencies, or the agencies'
43		-	blended component units or discreetly presented component units, as determined
44		-	necessary by the legislative assembly, or the legislative audit and fiscal review committee
45		-	if the legislative assembly is not in session. When determining the necessity of a
46		-	performance audit, the legislative audit and fiscal review committee shall consider: S. B. NO. 2251 - PAGE 2
47		-	(1)The potential cost-savings or efficiencies that may be gained as a result of the
48		-	performance audit;
49		-	(2)The staff resources of the state auditor's office and of the state agency being
50		-	audited which will be required to conduct the audit;
51		-	(3)The potential for discovery of noncompliance with state law or legislative intent
52		-	regarding the program or agency; and
	22	+	postaudit of all financial transactions of state government, detecting and reporting
	23	+	any defaults, and determining that expenditures have been made in accordance
	24	+	with law and appropriation acts.
	25	+	b.Perform or provide for the audit of the general purpose financial statements and a
	26	+	review of the material included in the comprehensive annual financial report of
	27	+	the state in accordance with government auditing standards.
	28	+	c.Except for the audit of the department of financial institutions as outlined in
	29	+	section 54-10-31, perform or provide for audits of state agencies in accordance
	30	+	with government auditing standards and legislative audit and fiscal review
	31	+	committee guidelines developed under section 54-35-02.10. Except for the
	32	+	Page No. 1 25.0851.02002
	33	+	ENGROSSED SENATE BILL NO. 2251
	34	+	FIRST ENGROSSMENT
	35	+	PROPOSED AMENDMENTS TO
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	57	+	annual audit of the North Dakota lottery required by section 53-12.1-03, the state
	58	+	auditor shall audit each state agency once every two to four years. Audits may be
	59	+	conducted at more frequent intervals if requested by the governor or the
	60	+	legislative audit and fiscal review committee. The state auditor shall charge an
	61	+	amount equal to the cost of the audit and other services rendered by the state
	62	+	auditor to all agencies that receive and expend moneys from other than the
	63	+	general fund. This charge may be reduced for an agency that receives and
	64	+	expends both general fund and nongeneral fund moneys. The charge for an audit
	65	+	of an agricultural commodity group listed in section 4.1-44-04 must be six
	66	+	thousand dollars for an annual financial statement audit or four thousand dollars
	67	+	for a two-year single-page financial statement audit performed during the
	68	+	biennium ending June 30, 2025, and may be increased by five percent on July
	69	+	first of each odd-numbered year thereafter. State agencies shall use nongeneral
	70	+	fund moneys to pay for the cost of the audit. If nongeneral fund moneys are not
	71	+	available, the agency may, upon approval of the legislative assembly, or the
	72	+	budget section if the legislative assembly is not in session, use general fund
	73	+	moneys to pay for the audit. Any budget section action under this subdivision
	74	+	must comply with section 54-35-02.9.
	75	+	d.Except for the audit of the department of financial institutions as outlined in
	76	+	section 54-10-31, perform or provide for performance audits of state agencies, or
	77	+	the agencies' blended component units or discreetly presented component units,
	78	+	as determined necessary by the legislative assembly, or the legislative audit and
	79	+	fiscal review committee if the legislative assembly is not in session. When
	80	+	determining the necessity of a performance audit, the legislative audit and fiscal
	81	+	review committee shall consider:
	82	+	(1)The potential cost-savings or efficiencies that may be gained as a result of
	83	+	the performance audit;
	84	+	(2)The staff resources of the state auditor's office and of the state agency
	85	+	being audited which will be required to conduct the audit;
	86	+	(3)The potential for discovery of noncompliance with state law or legislative
	87	+	intent regarding the program or agency; and
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53	121		(4)The potential for the performance audit to identify opportunities for program
54	122		improvements.
55	123		e.Report quarterly to the legislative audit and fiscal review committee regarding:
56		-	(1)Communication processes with audited entities and any changes to the processes;
57		-	(2)Billing practices and procedures, including the use of cost estimates for audits, an
58		-	itemized invoicing methodology, and a defined change order process for audits that
59		-	exceed the original estimate;
	124	+	(1)Communication processes with audited entities and any changes to the
	125	+	processes;
	126	+	(2)Billing practices and procedures, including the use of cost estimates for
	127	+	audits, an itemized invoicing methodology, and a defined change order
	128	+	process for audits that exceed the original estimate;
60	129		(3)Information on audits completed, including:
61	130		(a)Name of the audited organization;
62	131		(b)Organization type;
63	132		(c)Audit type;
64	133		(d)Audit period;
65	134		(e)Estimated and actual hours and costs; and
66	135		(f)Total audit cost and the total cost as a percentage of the audited
67	136		organization's operating budget; and
68		-	(4)Audit schedules, including audits performed by private firms and audits performed
69		-	by the state auditor's office.
70		-	f.Report on the functions of the state auditor's office to the governor and the secretary of
71		-	state in accordance with section 54-06-04 or more often as circumstances may require.
72		-	g.Perform work on mineral royalties for the federal government in accordance with section
73		-	1735(a) of the Mineral Lands and Mining Act [30 U.S.C. 1735 et seq.].
	137	+	(4)Audit schedules, including audits performed by private firms and audits
	138	+	performed by the state auditor's office.
	139	+	f.Report on the functions of the state auditor's office to the governor and the
	140	+	secretary of state in accordance with section 54-06-04 or more often as
	141	+	circumstances may require.
	142	+	g.Perform work on mineral royalties for the federal government in accordance with
	143	+	section 1735(a) of the Mineral Lands and Mining Act [30 U.S.C. 1735 et seq.].
74	144		h.Report to the legislative audit and fiscal review committee regarding final report
75		-	distribution policies and practices and any final audit reports released to the ~~public prior~~
76		-	to distribution of the final audit report to all individuals charged with ~~the governance of the~~
77		-	audit client.
	145	+	distribution policies and practices and any final audit reports released to the
	146	+	public prior to distribution of the final audit report to all individuals charged with
	147	+	the governance of the audit client.
78	148		i.Perform all other duties as prescribed by law.
79	149		2.The state auditor may:
80		-	a.Conduct any work required by the federal government and charge an amount equal to
81		-	the cost of the audit to be paid by the audited federal funds of the appropriate
82		-	government agency and deposited into the general fund.
83		-	b.Within the resources available to the state auditor, perform or provide for performance
84		-	audits of state agencies as determined necessary by the state auditor. S. B. NO. 2251 - PAGE 3
85		-	c.Audit the International Peace Garden at the request of the board of directors of the
86		-	International Peace Garden.
87		-	d.Contract with a private certified public accountant or other qualified professional to
88		-	conduct or assist with an audit, review, or other work the state auditor is authorized to
89		-	perform or provide for under this section. Before entering any contract, the state auditor
90		-	shall present information to the legislative audit and fiscal review committee on the need
91		-	for the contract and its estimated cost and duration. Except for performance audits
92		-	conducted under subdivision d of subsection 1 or subdivision b of this subsection and
93		-	except for audits of occupational or professional boards, the state auditor shall execute
94		-	the contract and any executive branch agency, including higher education institutions,
95		-	shall pay the fees of the contractor. For performance audits conducted under
96		-	subdivision d of subsection 1 or subdivision b of this subsection, the state auditor may
97		-	charge a state agency for the cost of a contract relating to an audit, subject to approval
98		-	by the legislative assembly or the legislative audit and fiscal review committee if the
99		-	legislative assembly is not in session. When considering a request, the legislative audit
100		-	and fiscal review committee shall consider the effect of the audit cost on the agency
101		-	being audited, the necessity of the contract, and the potential benefit to the state
102		-	resulting from the contract. The state auditor shall notify the affected agency of the
103		-	potential cost before requesting approval from the legislative assembly or the legislative
104		-	audit and fiscal review committee.
105		-	3.Notwithstanding subdivision c of subsection 1 and subdivision d of subsection 2, the state
106		-	auditor may not charge audit fees to an institution of higher education, agency, or office under
107		-	the control of the state board of higher education, including passthrough grants, except for a
108		-	proportional share of audit fees on federal programs or grants to the extent those audited
109		-	federal programs or grants provide for allowable cost recovery. Institutions without an
110		-	approved indirect cost recovery fund may not be assessed audit fees on closed federal
111		-	programs.
112		-	SECTION 2. AMENDMENT. Subsection 5 of section 54-10-14 of the North Dakota Century Code is
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	181	+	a.Conduct any work required by the federal government and charge an amount
	182	+	equal to the cost of the audit to be paid by the audited federal funds of the
	183	+	appropriate government agency and deposited into the general fund .
	184	+	b.Within the resources available to the state auditor, perform or provide for
	185	+	performance audits of state agencies as determined necessary by the state
	186	+	auditor.
	187	+	c.Audit the International Peace Garden at the request of the board of directors of
	188	+	the International Peace Garden.
	189	+	d.Contract with a private certified public accountant or other qualified professional
	190	+	to conduct or assist with an audit, review, or other work the state auditor is
	191	+	authorized to perform or provide for under this section. Before entering any
	192	+	contract, the state auditor shall present information to the legislative audit and
	193	+	fiscal review committee on the need for the contract and its estimated cost and
	194	+	duration. Except for performance audits conducted under subdivision d of
	195	+	subsection 1 or subdivision b of this subsection and except for audits of
	196	+	occupational or professional boards, the state auditor shall execute the contract
	197	+	and any executive branch agency, including higher education institutions, shall
	198	+	pay the fees of the contractor. For performance audits conducted under
	199	+	subdivision d of subsection 1 or subdivision b of this subsection, the state auditor
	200	+	may charge a state agency for the cost of a contract relating to an audit, subject
	201	+	to approval by the legislative assembly or the legislative audit and fiscal review
	202	+	committee if the legislative assembly is not in session. When considering a
	203	+	request, the legislative audit and fiscal review committee shall consider the effect
	204	+	of the audit cost on the agency being audited, the necessity of the contract, and
	205	+	the potential benefit to the state resulting from the contract. The state auditor
	206	+	shall notify the affected agency of the potential cost before requesting approval
	207	+	from the legislative assembly or the legislative audit and fiscal review committee.
	208	+	3.Notwithstanding subdivision c of subsection 1 and subdivision d of subsection 2, the
	209	+	state auditor may not charge audit fees to an institution of higher education, agency, or
	210	+	office under the control of the state board of higher education, including passthrough
	211	+	grants, except for a proportional share of audit fees on federal programs or grants to
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	245	+	the extent those audited federal programs or grants provide for allowable cost
	246	+	recovery. Institutions without an approved indirect cost recovery fund may not be
	247	+	assessed audit fees on closed federal programs.
	248	+	SECTION 2. AMENDMENT. Subsection 5 of section 54-10-14 of the North Dakota Century
	249	+	Code is amended and reenacted as follows:
	250	+	5.A political subdivision may not pay a public accountant for an audit until the state
	251	+	auditor has accepted the audit. However, a political subdivision may make progress
	252	+	payments to the public accountant. A political subdivision shall retain twentyfive
	253	+	percent of any progress payment until the audit report is accepted by the state auditor.
	254	+	SECTION 3. AMENDMENT. Section 54-10-22 of the North Dakota Century Code is
113	255		amended and reenacted as follows:
114		-	5.A political subdivision may not pay a public accountant for an audit until the state auditor has
115		-	accepted the audit. However, a political subdivision may make progress payments to the
116		-	public accountant. A political subdivision shall retain twentyfive percent of any progress
117		-	payment until the audit report is accepted by the state auditor.
118		-	SECTION 3. AMENDMENT. Section 54-10-22 of the North Dakota Century Code is amended and
119		-	reenacted as follows:
120		-	54-10-22. Public officers to aid state auditor - Auditor's authority on investigation - Referral
121		-	of open records request.
122		-	1.The officers and employees of all departments, institutions, boards, commissions, and political
123		-	subdivisions, subject to examination by the state auditor, shall afford all reasonable facilities
124		-	for the investigation provided for in this title and shall make returns and exhibits to the auditor
125		-	under oath in sucha form and in such manner as the auditor may prescribe.
126		-	2.The auditor shall have full power and authority to audit any books, papers, accounts, bills,
127		-	vouchers, and other documents or property of any and all departments, boards, commissions,
128		-	political subdivisions, and financial institutions subject to the auditor's audit. The auditor shall
129		-	have authority to audit under oath any or all trustees, managers, officers, employees, or
130		-	agents of any such departments, boards, commissions, or political subdivisions. When
131		-	necessary, the auditor shall employ stenographers or clerical help, the expense incurred to be
132		-	collected by the auditor from the respective department, institution, board, commission, or
133		-	political subdivision. S. B. NO. 2251 - PAGE 4
134		-	3.If the auditor receives a request for access to or inspection of information submitted to the
135		-	auditor by a department, institution, board, commission, or political subdivision, the auditor
136		-	shall refer the request to the submitting department, institution, board, commission, or political
137		-	subdivision for response. The referral of a request under this subsection satisfies the
138		-	responsibility of the auditor to respond to a request for public records under chapter 44-04.
139		-	SECTION 4. AMENDMENT. Section 54-10-27 of the North Dakota Century Code is amended and
140		-	reenacted as follows:
	256	+	54-10-22. Public officers to aid state auditor - Auditor's authority on investigation -
	257	+	Referral of open records request.
	258	+	1. The officers and employees of all departments, institutions, boards, commissions, and
	259	+	political subdivisions, subject to examination by the state auditor, shall afford all
	260	+	reasonable facilities for the investigation provided for in this title and shall make
	261	+	returns and exhibits to the auditor under oath in sucha form and in such manner as the
	262	+	auditor may prescribe.
	263	+	2. The auditor shall have full power and authority to audit any books, papers, accounts,
	264	+	bills, vouchers, and other documents or property of any and all departments, boards,
	265	+	commissions, political subdivisions, and financial institutions subject to the auditor's
	266	+	audit. The auditor shall have authority to audit under oath any or all trustees,
	267	+	managers, officers, employees, or agents of any such departments, boards,
	268	+	commissions, or political subdivisions. When necessary, the auditor shall employ
	269	+	stenographers or clerical help, the expense incurred to be collected by the auditor
	270	+	from the respective department, institution, board, commission, or political subdivision.
	271	+	3. If the auditor receives a request for access to or inspection of information submitted to
	272	+	the auditor by a department, institution, board, commission, or political subdivision, the
	273	+	auditor shall refer the request to the submitting department, institution, board,
	274	+	commission, or political subdivision for response. The referral of a request under this
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	307	+	subsection satisfies the responsibility of the auditor to respond to a request for public
	308	+	records under chapter 44-04.
	309	+	SECTION 4. AMENDMENT. Section 54-10-27 of the North Dakota Century Code is
	310	+	amended and reenacted as follows:
141	311		54-10-27. Occupational and professional boards - Audits and reports.
142		-	The governing board of any occupational or professional board shall provide for an audit once
143		-	every two years by a certified public accountant or licensed public accountant. The accountant
144		-	conducting the audit shall submit the audit report to the state auditor's office. If the report is in the form
145		-	and style prescribed by the state auditor, the state auditor may not audit that board. An occupational or
146		-	professional board may request the state auditor to conduct its audit, and if the state auditor agrees to
147		-	conduct the audit, the state auditor shall deposit the fees charged to the occupational or professional
148		-	board into the state auditor operating account. Instead of providing for an audit every two years, an
149		-	occupational or professional board that has less than two hundred thousandtwo million dollars of annual
150		-	receipts may submit an annual report to the state auditor. The report must contain the information
151		-	required by the state auditor. The state auditor also may make any additional examination or audit
152		-	determined necessary in addition to the annual report. When a report is not filed, the state auditor may
153		-	charge the occupational or professional board an amount equal to the fair value of the additional
154		-	examination or audit and any other services rendered. The state auditor may charge an occupational or
155		-	professional board a fee not to exceed ninety dollars an hour for the costs of reviewing the annual
156		-	report. S. B. NO. 2251 - PAGE 5
157		-	____________________________ ____________________________
158		-	President of the Senate Speaker of the House
159		-	____________________________ ____________________________
160		-	Secretary of the Senate Chief Clerk of the House
161		-	This certifies that the within bill originated in the Senate of the Sixty-ninth Legislative Assembly of North
162		-	Dakota and is known on the records of that body as Senate Bill No. 2251.
163		-	Senate Vote:Yeas 46 Nays 0 Absent 1
164		-	House Vote: Yeas 90 Nays 0 Absent 4
165		-	____________________________
166		-	Secretary of the Senate
167		-	Received by the Governor at ________M. on _____________________________________, 2025.
168		-	Approved at ________M. on __________________________________________________, 2025.
169		-	____________________________
170		-	Governor
171		-	Filed in this office this ___________day of _______________________________________, 2025,
172		-	at ________ o’clock ________M.
173		-	____________________________
174		-	Secretary of State
	312	+	The governing board of any occupational or professional board shall provide for an audit
	313	+	once every two years by a certified public accountant or licensed public accountant. The
	314	+	accountant conducting the audit shall submit the audit report to the state auditor's office. If the
	315	+	report is in the form and style prescribed by the state auditor, the state auditor may not audit
	316	+	that board. An occupational or professional board may request the state auditor to conduct its
	317	+	audit, and if the state auditor agrees to conduct the audit, the state auditor shall deposit the fees
	318	+	charged to the occupational or professional board into the state auditor operating account.
	319	+	Instead of providing for an audit every two years, an occupational or professional board that has
	320	+	less than two hundred thousandtwo million dollars of annual receipts may submit an annual
	321	+	report to the state auditor. The report must contain the information required by the state auditor.
	322	+	The state auditor also may make any additional examination or audit determined necessary in
	323	+	addition to the annual report. When a report is not filed, the state auditor may charge the
	324	+	occupational or professional board an amount equal to the fair value of the additional
	325	+	examination or audit and any other services rendered. The state auditor may charge an
	326	+	occupational or professional board a fee not to exceed ninety dollars an hour for the costs of
	327	+	reviewing the annual report.
	328	+	Page No. 6 25.0851.02002
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