Legislative Audit and Fiscal Review Committee

Duties and Studies

Review, in consultation with the State Auditor, updates to government auditing standards and develop guidelines for the contents of state agency audit reports. When developing guidelines, the committee shall consider applicable auditing standards, sound financial practices, compliance with laws and legislative intent, data analyses, and the opportunity to improve the efficient and effective operations of state agencies. (NDCC § 54-35-02.10)

Study and review audit reports submitted by the State Auditor. (NDCC § 54-35-02.2)

Approve the State Auditor's hiring of a consultant to assist with conducting a performance audit of a state agency. (NDCC § 54‑10‑01)

Determine the frequency of audits of state agencies. (NDCC § 54-10-01)

Determine necessary performance audits by the State Auditor. (NDCC § 54-10-01)

Determine when the State Auditor is to perform audits of political subdivisions. (NDCC § 54-10-13)

Order the State Auditor to audit or review the accounts of any political subdivision. (NDCC § 54-10-15)

Reports

Receive a report from the Department of Veterans' Affairs regarding organizations that receive a Veterans' National Cemetery grant and the use of the funds received. (2025 Senate Bill No. 2265 § 1)

Receive a report from the State Auditor's Office before September 30, 2026, regarding the performance audit of the North Dakota Development Fund for the period of July 1, 2019, through July 30, 2024. (2025 Senate Bill No. 2396 § 2)

Receive an annual audit report from the State Fair Association. (NDCC § 4.1-45-17)

Receive an electronic copy of the audit report from the North Dakota Stockmen's Association at least once every 2 years. (NDCC § 4.1‑72‑08)

Receive an annual audit report from a corporation receiving an ethanol or methanol production subsidy. (NDCC § 10-19.1-152)

Receive an annual report on writeoff of patients' accounts at the Life Skills and Transition Center. (NDCC § 25-04-17)

Receive a report from the government self-insurance pool, organized under Chapter 26.1-23.1, by September 13 of each even-numbered year which includes information on activities of the pool, including the claims activity, claims payment history, balances, a history of complaints, and executive staff and board compensation. (2025 House Bill No. 1010 § 7) (NDCC § 26.1-23.1-XX)

Receive an annual audited financial statement and report from the North Dakota low-risk incentive fund (NDCC § 26.1-50-05)

Receive an annual audit report from a limited partnership receiving an ethanol alcohol or methanol production subsidy. (NDCC § 45‑10.2-115)

Receive an annual report from the Department of Health and Human Services on writeoff of recipients' or patients' accounts. (NDCC § 50‑06.3‑08)

Receive a report of the biennial performance audit of the divisions of Job Service North Dakota. (NDCC § 52-02-18)

Receive a quarterly report from the State Auditor regarding communication processes with audited entities and any changes to the processes; billing practices and procedures, including the use of cost estimates for audits, an itemized invoicing methodology, and a defined change order process for audits that exceed the original estimate; information on audits completed, including the name of the audited organization, organization type, audit type, audit period, estimated and actual hours and costs, and total audit costs and cost as a percentage of the audited organization's operating budget; and audit schedules, including audits performed by private firms and audits performed by the State Auditor's office. (NDCC § 54-10-01(1)(e))

Receive a report from the State Auditor regarding final report distribution policies and practices and any final audit reports released to the public prior to distribution of the final audit report to all individuals charged with the governance of the audit client. (NDCC § 54-10-01(1)(h))