The bill amends several sections of the North Dakota Century Code to enhance the powers and duties of the state auditor, particularly regarding audits of state agencies and political subdivisions. Key changes include the state auditor's authority to charge for audits conducted on federal funds, with the costs deposited into the general fund. Additionally, the bill specifies that the state auditor must audit each state agency every two to four years, with the possibility of more frequent audits if requested. It also introduces a new requirement for the auditor to report quarterly to the legislative audit and fiscal review committee on various aspects of the audit process, including communication with audited entities and audit schedules.

Furthermore, the bill modifies the requirements for occupational and professional boards regarding audits. It allows boards with less than two million dollars in annual receipts to submit an annual report instead of undergoing a biannual audit. The state auditor is also granted the authority to charge fees for additional examinations if reports are not filed. Other amendments include clarifying the auditor's authority to refer open records requests to the relevant departments and ensuring that public accountants are not paid for audits until accepted by the state auditor, with provisions for progress payments.

Statutes affected:
INTRODUCED: 54-10-01, 54-10-14, 54-10-19, 54-10-27
Prepared by the Legislative Council staff for the Senate Chamber: 54-10-01, 54-10-14, 54-10-27
FIRST ENGROSSMENT: 54-10-01, 54-10-14, 54-10-27
Adopted by the House Government and Veterans Affairs Committee: 54-10-01, 54-10-14, 54-10-22, 54-10-27
Enrollment: 54-10-01, 54-10-14, 54-10-22, 54-10-27