Bill > SB2180

This bill amends sections of the North Dakota Century Code related to the annual comprehensive financial report, audits of state agencies, reports, financial audits, and petitions. The key provisions include: 1. Changing the frequency of state agency audits from once every two years to once every two to four years, with an option for more frequent audits if requested by the governor or legislative audit and fiscal review committee. 2. Allowing the state auditor to require annual reports instead of full audits for political subdivisions with less than $2 million in annual receipts, excluding federal pass-through funds. 3. Increasing the hourly fee the state auditor can charge for reviewing annual reports from political subdivisions and occupational/professional boards from $86 to $90 per hour. 4. Allowing the state auditor to audit or review the books, records, and financial accounts of any political subdivision when requested by the governor, in addition to being ordered by the legislative audit and fiscal review committee or upon petition. 5. Providing for retroactive application of the changes to cases arising after January 1, 2022.

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https://www.ndlegis.gov/assembly/68-2023/regular/bill-overview/bo2180.html