54-10 State Auditor - North Dakota Statutes

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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
postaudit of all financial transactions of the state government, detecting and
reporting any defaults, and determining that expenditures have been made in
accordance with law and appropriation acts.2.Perform or provide for the audit of the general purpose financial statements and a
review of the material included in the comprehensive annual financial report of the
state and perform or provide for the audits and reviews of state agencies. Except for
the annual audit of the North Dakota lottery required by section 53-12.1-03, the state
auditor shall audit or review each state agency once every two years. The state
auditor shall determine the contents of the audits and reviews of state agencies.
The state auditor may conduct any work required by the federal government. The
state auditor shall charge an amount equal to the cost of the audit and other services
rendered by the state auditor to all agencies that receive and expend moneys from
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
reviews may be conducted at more frequent intervals if requested by the governor or
legislative audit and fiscal review committee.3.Be vested with the authority to determine whether to audit the international peace
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
necessary by the state auditor or the legislative audit and fiscal review committee. A
performance audit must be done in accordance with generally accepted auditing
standards applicable to performance audits.The state auditor may not hire aconsultant to assist with conducting a performance audit of a state agency without
the prior approval of the legislative audit and fiscal review committee. The state
auditor shall notify an agency of the need for a consultant before requesting approval
by the legislative audit and fiscal review committee. The agency that is audited shall
pay for the cost of any consultant approved.5.For the audits and reviews the state auditor is authorized to perform or provide for
under this section, the audit or review may be provided for by contract with a private
certified or licensed public accountant or other qualified professional. If the state
auditor determines that the audit or review will be done pursuant to contract, the
state auditor, except for occupational or professional boards, shall execute the
contract, and any executive branch agency, including higher education institutions,
shall pay the fees of the contractor.6.Be responsible for the above functions and report thereon to the governor and the
secretary of state in accordance with section 54-06-04 or more often as
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
expenditure of funds transferred or made available by the emergency commission to such state
agencies, departments, and institutions, and shall have incorporated in the financial statements
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
access to all state offices during business hours for the purpose of inspecting books, papers,
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
records as described in section 54-10-24, access includes inspection of any books, papers,
accounts, or records that the state auditor may deem relevant to an ongoing audit of any other
state agency or computer system audit.54-10-03. Official bond. Repealed by S.L. 1999, ch. 113,