The bill amends several sections of the North Dakota Century Code concerning the powers and duties of the state auditor, specifically regarding audits and associated charges. 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 clarifies that the state auditor may not charge fees to institutions of higher education for audits, except for a proportional share of audit fees on federal programs. The bill also establishes that political subdivisions cannot pay for audits until they are accepted by the state auditor, although they may make progress payments.

Further amendments include the requirement for public officers to assist the state auditor during investigations and the auditor's authority to refer open records requests back to the submitting entities. The bill also modifies the audit frequency for occupational and professional boards, allowing those with less than $2 million in annual receipts to submit an annual report instead of undergoing a biennial audit. The state auditor may charge for additional examinations if reports are not filed, and a fee structure for reviewing annual reports is established.

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