North Dakota Office of the State Auditor

North Dakota Office of the State Auditor
Name	Office of the State Auditor of North Dakota
Formation	1889
Headquarters	Bismarck, North Dakota
Chief1 name	State Auditor

North Dakota Office of the State Auditor is the constitutionally established financial oversight office for the State of North Dakota. The office performs fiscal audits, financial reviews, and compliance examinations of state agencies, counties, school districts, and local political subdivisions. It operates within the framework established by the Constitution of North Dakota, the North Dakota Century Code, and procedures influenced by national standards such as those promulgated by the Government Accountability Office, American Institute of Certified Public Accountants, and the National State Auditors Association.

History

The office was created by the Constitution of North Dakota at statehood in 1889 alongside executive offices such as the Governor of North Dakota, Secretary of State of North Dakota, and Attorney General of North Dakota. Early state auditors worked with territorial-era institutions including the Dakota Territory legislature and the University of North Dakota. During the Progressive Era reforms that affected offices like the Treasurer of North Dakota and North Dakota Superintendent of Public Instruction, the auditor’s role expanded in response to issues seen in other states such as New York (state), Illinois, and Wisconsin. Throughout the twentieth century interactions with federal programs administered by entities like the United States Department of Agriculture, Social Security Administration, and United States Department of Education prompted adoption of standards comparable to those used by the United States Government Accountability Office and peer offices such as the California State Controller and Texas Comptroller of Public Accounts.

Organization and Leadership

The office is headed by the elected State Auditor, an official comparable to the State Comptroller of New York and the Auditor of Public Accounts (Virginia). Staff divisions mirror structures used by offices such as the Ohio Auditor of State, including audit, accounting, legal, and information technology units. The office is located in Bismarck, North Dakota near other agencies such as the North Dakota Legislative Assembly and the Office of Management and Budget (North Dakota). Collaboration occurs with entities like the North Dakota Association of Counties, the North Dakota Education Standards and Practices Board, and the North Dakota School Boards Association when auditing local governments, school districts, and special districts.

Powers and Responsibilities

Statutory authority derives from the North Dakota Century Code which grants the State Auditor powers to examine accounts of state agencies, county treasurers, and municipal entities similar to authorities held by the Florida Auditor General and Michigan Auditor General. Responsibilities include prescribing accounting methods used by offices comparable to the New Jersey Department of the Treasury, reviewing internal controls like those required by Sarbanes–Oxley Act frameworks in corporate settings, and issuing findings used by the North Dakota Supreme Court and legislative committees such as the North Dakota Legislative Audit and Fiscal Review Committee. The office also participates in multi-state compacts with counterparts like the Auditor General of Canada and the Office of the Auditor General (United Kingdom) on best practices.

Auditing Functions and Procedures

Audit methodologies follow standards similar to the Generally Accepted Government Auditing Standards promulgated by the Government Accountability Office and standards of the American Institute of Certified Public Accountants. Engagement types include financial statement audits like those conducted by the Comptroller General of the United States, performance audits comparable to studies by the United States Office of Personnel Management, and compliance audits tied to statutes such as the Single Audit Act. Fieldwork often involves coordination with county offices including the Cass County, North Dakota auditor and municipal officials from cities like Fargo, North Dakota and Grand Forks, North Dakota. The office issues audit reports to bodies including the North Dakota Legislative Assembly, county commissions, and school boards such as those in the Minot Public School District.

Major Reports and Activities

Notable products include statewide financial reports, biennial performance audits, and special investigations into fiscal mismanagement akin to high-profile reports by the California State Auditor or the Pennsylvania Auditor General. Major activities have addressed issues within entities such as the Bank of North Dakota, statewide pension systems like the North Dakota Public Employees Retirement System, and infrastructure projects with oversight roles comparable to reviews of the Federal Highway Administration by state auditors elsewhere. The office’s findings often inform legislative reforms debated within the North Dakota Legislative Assembly and influence policy proposals from governors such as Governor Doug Burgum and predecessors including Governor John Hoeven.

Elections and Appointment of the State Auditor

The State Auditor is elected in statewide partisan elections, a process similar to how offices such as the Minnesota State Auditor and Iowa State Auditor are filled. Campaigns have featured candidates from the North Dakota Republican Party, the North Dakota Democratic–Nonpartisan League Party, and third parties with historical activity comparable to the Libertarian Party (United States). Election cycles coincide with other statewide contests for offices including the Governor of North Dakota, Secretary of State of North Dakota, and the North Dakota Insurance Commissioner. Past elections have drawn attention to issues of fiscal policy debated in forums like those organized by the National Conference of State Legislatures and the Council of State Governments.

Controversies and Notable Cases

The office has been involved in contentious audits and investigations similar in profile to cases handled by the Office of the State Auditor of Florida and the Illinois Auditor General; controversies have sometimes led to litigation before the North Dakota Supreme Court or federal courts such as the United States District Court for the District of North Dakota. Notable cases have involved allegations of mismanagement at local entities, disputes with executive agencies including coordination with the Governor of North Dakota’s office, and debates over audit scope paralleling national disputes involving the Government Accountability Office and state auditors in other jurisdictions.

Category:State auditor offices of the United States