54-10 State Auditor
Download pdf
Loading PDF...
<![CDATA[CHAPTER 54-10STATE AUDITOR54-10-01. Powers and duties of state auditor. The state auditor shall:1.Be vested with the duties, powers, and responsibilities involved in performing the<br>postaudit of all financial transactions of the state government, detecting and<br>reporting any defaults, and determining that expenditures have been made in<br>accordance with law and appropriation acts.2.Perform or provide for the audit of the general purpose financial statements and a<br>review of the material included in the comprehensive annual financial report of the<br>state and perform or provide for the audits and reviews of state agencies. Except for<br>the annual audit of the North Dakota lottery required by section 53-12.1-03, the state<br>auditor shall audit or review each state agency once every two years. The state<br>auditor shall determine the contents of the audits and reviews of state agencies.<br>The state auditor may conduct any work required by the federal government. The<br>state auditor shall charge an amount equal to the cost of the audit and other services<br>rendered by the state auditor to all agencies that receive and expend moneys from<br>other than the general fund.This charge may be reduced for any agency thatreceives and expends both general fund and non-general fund moneys. Audits and<br>reviews may be conducted at more frequent intervals if requested by the governor or<br>legislative audit and fiscal review committee.3.Be vested with the authority to determine whether to audit the international peace<br>garden at the request of the board of directors of the international peace garden.4.Perform or provide for performance audits of state agencies as determined<br>necessary by the state auditor or the legislative audit and fiscal review committee. A<br>performance audit must be done in accordance with generally accepted auditing<br>standards applicable to performance audits.The state auditor may not hire aconsultant to assist with conducting a performance audit of a state agency without<br>the prior approval of the legislative audit and fiscal review committee. The state<br>auditor shall notify an agency of the need for a consultant before requesting approval<br>by the legislative audit and fiscal review committee. The agency that is audited shall<br>pay for the cost of any consultant approved.5.For the audits and reviews the state auditor is authorized to perform or provide for<br>under this section, the audit or review may be provided for by contract with a private<br>certified or licensed public accountant or other qualified professional. If the state<br>auditor determines that the audit or review will be done pursuant to contract, the<br>state auditor, except for occupational or professional boards, shall execute the<br>contract, and any executive branch agency, including higher education institutions,<br>shall pay the fees of the contractor.6.Be responsible for the above functions and report thereon to the governor and the<br>secretary of state in accordance with section 54-06-04 or more often as<br>circumstances may require.7.Perform all other duties as prescribed by law.54-10-01.1. State auditor to audit emergency commission action. The state auditor'soffice, in the course of its audits of state agencies, departments, and institutions, shall review the<br>expenditure of funds transferred or made available by the emergency commission to such state<br>agencies, departments, and institutions, and shall have incorporated in the financial statements<br>of such governmental units expenditures arising from emergency commission action.Page No. 154-10-02. Auditor to have access to all state offices. Except for active investigatorywork product of the attorney general as defined in section 44-04-19.1, the state auditor shall have<br>access to all state offices during business hours for the purpose of inspecting books, papers,<br>accounts, and records therein as may concern the state auditor's duties.Except for activeinvestigatory work product of the attorney general as defined in section 44-04-19.1 and tax<br>records as described in section 54-10-24, access includes inspection of any books, papers,<br>accounts, or records that the state auditor may deem relevant to an ongoing audit of any other<br>state agency or computer system audit.54-10-03. Official bond. Repealed by S.L. 1999, ch. 113, </p>
<BR></DIV><!-- /.col.one --><!-- /.col.two --></DIV><!-- /.col.main --></DIV><!-- /div id = content -->
<BR class=clear></DIV>
<!-- /div id = livearea -->
<DIV></DIV><!-- /.col.one -->
<DIV></DIV><!-- /.col.main -->
<DIV></DIV><!-- /#content --><BR class=clear>
<DIV></DIV><!-- /#livearea -->
<!-- Footer-->
<DIV id=footer>
<DIV class=container>
<P class=copyright>Copyright © 2012-2022 Laws9.Com All rights reserved. </P><!-- /.copyright -->
<P class=footerlinks><A
href="/contactus.html">Contact Us</A> | <A href="/aboutus.html">About Us</A> | <A
href="/terms.html">Terms</A> | <A
href="/privacy.html">Privacy</A></P><!-- /.footerlinks -->
</DIV><!-- /.container -->
</DIV><!-- /footer -->
</BODY></HTML>
]]>