An audit of Valley City State University (VCSU) for the biennium that ended on June 30, 2025, has found the campus did not consistently follow its own procedures for documenting and approving waivers. Tuition waivers reduce the amount a student pays. When …
An audit of Williston Basin Public School District No. 7 has identified 14 opportunities for improvement. Several issues were identified that make it difficult to determine if the District’s financial information is accurate. Key Issues We Found Bank …
An audit of Williston State College has found that over $200,000 in tuition waivers were given out without the required procedures or proper approvals in place. Without proper guidance and approvals, waivers can be awarded inconsistently, and taxpayers may …
An audit of the North Dakota Racing Commission, the state agency overseeing horse racing, has found four issues of concern. Overspending of Promotion Fund The Racing Commission has a Promotion Fund. The purpose of that fund is to promote racing and …
During the 2025-2027 legislative session, the North Dakota Legislative Assembly passed Senate Bill 2051, which required the State Auditor to conduct a performance audit of the Private Investigative and Security Board (PISB). The reason for the audit was …
For the fifth year in a row, the North Dakota State Auditor’s Office challenged state agencies to a food collection benefitting the Bismarck Emergency Food Pantry and Ministry on the Margins this Thanksgiving. The 15 state agencies that participated were: …
A recent audit of the Dakota College at Bottineau has found that monthly bank reconciliations are not being completed correctly and timely. Cash balances in the accounting records should match the cash balances reported by the bank. The reason why this is …
An audit of Stark County has identified four opportunities for improvement by the State Auditor’s Office. The audit found that property taxes (which are calculated through a mill levy) should be dropped to zero for the general fund for residents, given a …
The North Dakota State Auditor’s Office has completed a citizen-requested petition audit of the New Rockford-Sheyenne Public School. The audit found three areas of opportunity for improvement including lack of segregation of duties, a material audit …
The North Dakota State Auditor’s Office has completed the Single Audit, a federally required review of how state agencies are managing and spending federal funds. Over the audit period, from July 1, 2022, through June 30, 2024, North Dakota spent more than …
The State Auditor’s Office has completed three separate two-year audits as a part of the petition audit process for the City of Rolla. Under North Dakota law, the State Auditor’s Office may be called on to audit a political subdivision if enough qualified …
For the fourth year in a row, the North Dakota State Auditor’s Office challenged state agencies to a food collection benefitting two local food pantries this Thanksgiving. The 15 state agencies that participated were: Attorney General’s Office Auditor’s …
For the third year in a row, the North Dakota State Auditor’s Office challenged state agencies to a food collection benefitting two local food pantries this Thanksgiving. The 15 state agencies that participated were: Attorney General’s Office Auditor’s …
The Auditor’s Office has issued an audit of the Department of Health and Human Services (DHHS) which has identified three separate issues. DHHS administered a program called the Workforce Retention Program. This program was intended to provide workforce …
The State Auditor’s Office is excited to announce its third annual free virtual audit conference on Wednesday, July 24th, from 8:30 a.m. to 3:30 p.m. CT. The Audit Summit aims to provide essential training and resources to local governments. This year’s …
The North Dakota State Auditor’s Office has identified seven areas of concern in a petition audit of the Williston Basin Public School District #7. The audit period was from July 1, 2021, until June 30, 2022. The issues identified include: Bank …
A citizen-initiated petition audit of the Bismarck Public School District has been completed by the State Auditor. Under North Dakota law, the State Auditor’s Office may be called on to audit or review a political subdivision if enough qualified voters of …
The North Dakota State Auditor’s Office has launched The Office of Good Government. The primary purpose of the office will be to provide another avenue of education and outreach to help local governments across North Dakota run smoothly. During the 68th …
The North Dakota State Auditor’s Office has received a citizen-requested petition for an audit of the New Rockford-Sheyenne Public School. Under North Dakota law, the State Auditor’s Office may be called on to audit or review a political subdivision if …
The North Dakota State Auditor’s Office challenged state agencies to a food collection challenge for the third year in a row benefitting Ministry on the Margins and the Bismarck Emergency Food Pantry this holiday season. The 15 agencies that participated …
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