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Legislative Audit and Fiscal Review Committee

Interim Committee Studies and Assignments

(16 members)

Receive annual audit report from the State Fair Association. (NDCC § 4.1-45-17)

Receive electronic copy of audit report from the North Dakota Stockmen's Association at least once every 2 years. (NDCC § 4.1-72-08)

Receive annual audit report from a corporation receiving an ethanol or methanol production subsidy. (NDCC § 10-19.1-152)

Receive report on writeoff of patients' accounts at the Life Skills and Transition Center. (NDCC § 25-04-17)

Receive annual audited financial statement and report from the North Dakota low-risk incentive fund. (NDCC § 26.1-50-05)

Receive annual audit report from a limited partnership receiving an ethanol alcohol or methanol production subsidy. (NDCC § 45-10.2-115)

Receive annual report from the Department of Human Services on writeoff of recipients' or patients' accounts. (NDCC § 50-06.3-08)

Receive report of biennial performance audit of the divisions of Job Service North Dakota. (NDCC § 52-02-18)

Approve the State Auditor's hiring of a consultant to assist with conducting a performance audit of a state agency. (NDCC § 54-10-01)

Preapprove the State Auditor to contract for work required by the federal government. (NDCC § 54‑10‑01)

Preapprove performance audits on state agencies determined by the State Auditor. (NDCC § 54‑10‑01)

Determine frequency of audits of state agencies. (NDCC § 54-10-01)

Determine necessary performance audits by the State Auditor. (NDCC § 54-10-01)

Determine when the State Auditor is to perform audits of political subdivisions. (NDCC § 54-10-13)

Order the State Auditor to audit or review the accounts of any political subdivision. (NDCC § 54-10-15)

Study and review audit reports submitted by the State Auditor. (NDCC § 54-35-02.2)

The State Auditor shall provide reports to the Legislative Management regarding contracts to conduct prescription drug coverage performance audits, performance audit results, and audit reports issued. (2021 House Bill No. 1004 § 6)

Each biennium, the Legislative Audit and Fiscal Review Committee, in consultation with the State Auditor, shall review updates to government auditing standards and develop guidelines for the contents of state agency audit reports. The Legislative Audit and Fiscal Review Committee when developing guidelines shall consider applicable auditing standards, sound financial practices, compliance with laws and legislative intent, data analyses, and the opportunity to improve the efficient and effective operations of state agencies. (2021 House Bill No. 1453 § 6)