Bill Summary – FastDemocracy

23.0707.02000
     Sixty-eighth
     Legislative Assembly                     SENATE BILL NO. 2259
     of North Dakota
     Introduced by
       Senators Klein, Luick, Myrdal
       Representatives D. Johnson, Schreiber-Beck, Thomas
1    A BILL for an Act to amend and reenact subdivision c of subsection 1 of section 54-10-01 of the
2    North Dakota Century Code, relating to audit fees charged by the state auditor.
3    BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
4           SECTION 1. AMENDMENT. Subdivision c of subsection 1 of section 54-10-01 of the
5    North Dakota Century Code is amended and reenacted as follows:
6             c.     Perform or provide for audits of state agencies in accordance with government
7                    auditing standards and legislative audit and fiscal review committee guidelines
8                    developed under section 54-35-02.10. Except for the annual audit of the North
9                    Dakota lottery required by section 53-12.1-03, the state auditor shall audit each
10                   state agency once every two years. Audits may be conducted at more frequent
11                   intervals if requested by the governor or the legislative audit and fiscal review
12                   committee. The state auditor shall charge an amount equal to the cost of the
13                   audit and other services rendered by the state auditor to all agencies that receive
14                   and expend moneys from other than the general fund. This charge may be
15                   reduced for an agency that receives and expends both general fund and
16                   nongeneral fund moneys. The charge for an audit of an agricultural commodity
17                   group established in title 4.1 must be five thousand dollars for an audit performed
18                   during the biennium ending June 30, 2025, and may be increased by five percent
19                   on July first of each odd-numbered year thereafter. State agencies shall use
20                   nongeneral fund moneys to pay for the cost of the audit. If nongeneral fund
21                   moneys are not available, the agency may, upon approval of the legislative
22                   assembly, or the budget section if the legislative assembly is not in session, use
23                   general fund moneys to pay for the audit. Any budget section action under this
24                   subdivision must comply with section 54-35-02.9.
                                                Page No. 1                         23.0707.02000
Statutes affected: 
INTRODUCED: 54-10-01
Prepared by the Legislative Council staff for Senator Klein: 4.1-44-04
FIRST ENGROSSMENT: 4.1-44-04, 54-10-01
Enrollment: 4.1-44-04, 54-10-01