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Chapter 54-10

State Auditor
Section Section Name
54-10-01 Powers and duties of state auditor
54-10-01.1 State auditor to audit emergency commission action
54-10-02 Auditor to have access to all state offices
54-10-03 Official bond
54-10-04 Legislative assembly to provide for audit of state auditor's office
54-10-05 Auditor to set up account against person who fails to render account
54-10-06 Auditor may procure books and blanks
54-10-07 Auditor to have access to all state offices
54-10-08 Legislative inspection of books of state auditor
54-10-09 Transmit forms and instructions to county auditors
54-10-10 Salary of state auditor
54-10-11 Official bond
54-10-12 Department of transportation property
54-10-13 Political subdivisions ‑ Audits ‑ State auditor powers
54-10-14 Political subdivisions - Audits - Fees - Alternative audits and reports
54-10-15 Audits of political subdivisions by order of governor or the legislative audit and fiscal review committee, upon petition, or upon request of the state court administrator
54-10-16 Audit in case of irregularity or embezzlement
54-10-17 Audit of counties
54-10-18 Supervision of records and fiscal affairs of counties
54-10-19 Supervision of public institutions and private institutions with which state has dealings
54-10-20 Special state auditor
54-10-21 Duty of state auditor on failures by officers
54-10-22 Public officers to aid state auditor ‑ Auditor's authority on investigation
54-10-22.1 State auditor's access to information relating to operations of governmental entities subject to audit
54-10-23 Obstructing or misleading auditor ‑ Penalty
54-10-24 The state auditor shall have access to tax returns and other records filed with the tax commissioner
54-10-25 Divulging of certain secret information prohibited
54-10-26 State auditor's working papers
54-10-27 Occupational and professional boards ‑ Audits and reports
54-10-28 Information technology responsibilities
54-10-29 Audits of computer systems ‑ Penalty
54-10-30 State board of higher education audits - Higher education audit division

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