Bill > SB2251

This bill modifies several provisions related to state audits in North Dakota, focusing on the state auditor's powers, duties, and financial practices. The bill changes how the state auditor can charge for audits, specifically removing previous language about mandatory charges to agencies that receive non-general fund money and instead allowing more flexible billing practices. It reduces the retention percentage for political subdivision audit payments from 20% to 5%, expands the auditor's ability to charge for federal government work by allowing fees to be deposited into the general fund, and increases the threshold for when occupational and professional boards must conduct full audits from $200,000 to $2 million in annual receipts. The bill also adds a new provision requiring the state auditor to refer open records requests back to the original submitting agency, which satisfies the auditor's public records response responsibilities. Additionally, the bill maintains the state auditor's core responsibilities of conducting financial and performance audits of state agencies, reporting quarterly to the legislative audit and fiscal review committee, and maintaining oversight of various governmental financial activities.

Budget and Finance, Government Affairs, Military Affairs and Security

https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo2251.html