[{"_1":2,"_123":-5,"_124":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100,112],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6137962,"mediaKeyId","5593751-50a8acf5d44f4f287a5451a5b789c434","parentId",5593751,"title","Mayville State audit finds six control weaknesses; university says steps underway to fix problems","audioSeconds",216,"startMs",16592000,"endMs",16808000,"viewUrl","/Search/View?dp=1&key=5593751-50a8acf5d44f4f287a5451a5b789c434&start=16592&end=16808","thumbnailUrl","https://assets.pipeline.soar.com/5593751-50a8acf5d44f4f287a5451a5b789c434/thumbnail_16592000.jpg","articleUrl","/articles/6137962/North-Dakota/Mayville-State-audit-finds-six-control-weaknesses-university-says-steps-underway-to-fix-problems","mediaUrl","https://secure.pipeline.soar.com/6137962-ad6c11c89ec3276b350f022b07377c9a/orig.mp4?Expires=1771149172&Signature=cvsxnEd5uvKT6Bi1D48ov2gIOdtL9KEgYuuGd89GnNwLXr22qzW7Qc-Wl5i9MRyaSsLn0QnpxfqDFgNjTIa24Bcla2Swa7DS6wE4cdtMc0X3EN9tnhOI5CgS5Cj1vZWlXIAoPMCa~WhTr-BRjo-Y73MVy2CucT3nLzHeEZV7HQqEtEkt~vQOQoBJO3lziWzW1aRhJfRdrlKHoDAJcee4hc4Io-DGbmGqWbms6qn5SM~AxduCwgPFmzj~IU5~UVO6iyhQJjmUjkF7LM1B0Pk4-sHm7QxkXmPiBvDH1cVSpP3H2r1oEjBrudGzjwb2i6IURA5I-xWQ5m66KZERlrms-A__&Key-Pair-Id=KUT5TJCACFTXG","author","North Dakota Legislature","date","2025-08-14T00:00:00Z","article","An audit of Mayville State University for the 2022–23 biennium presented Aug. 14 identified six formal findings covering personnel file and evaluation practices, year‑end accounting entries, reconciliation processes, procurement and purchasing‑card approvals, and failure to perform a full annual capital‑asset inventory.

Why it matters: several findings affect financial controls that support decisions on salary, purchasing and asset management. Auditors flagged repeated problems — notably reconciliations and segregation of duties — that increase the risk of errors going undetected.

The findings in brief: auditors listed six items. They found inconsistent personnel files and missing employee evaluations, incorrect year‑end elimination entries, inadequate controls around bank and subsidiary system reconciliations, procurement actions that did not comply with state rules, missing approvals on purchasing‑card and payroll registers, and an incomplete capital‑asset inventory for equipment over $5,000.

University response: Amber Hill, vice president for business affairs at Mayville State, told the committee the campus took the audit findings seriously. Hill said Mayville has doubled HR staff and reallocated resources to complete personnel file remediation, contracted with the system’s central services (CTS) to scan and verify records, and engaged outside resources and peer campuses to reconstruct missing year‑end entries and reconciliations. On procurement and purchasing cards she said stricter oversight and card revocation policies are in place; the university also reported it completed and corrected the previously missing inventory.

Auditor follow‑up: the auditors said several findings repeat earlier recommendations and will be tracked in future audits. Committee members asked the university to confirm corrective steps at the next meeting.

","mediaType","Video","parentTitle","Legislative Audit and Fiscal Review Committee Aug 14, 2025","oneSentenceSummary","An audit of Mayville State University for the 2022–23 biennium presented Aug. 14 identified six formal findings covering personnel file and evaluation practices, year‑end accounting entries, reconciliation processes, procurement lapses, missing approvals, and a partial capital‑asset inventory.","taxTitle","Legislative, North Dakota","taxId",28306,"location","North Dakota","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6137967,"Auditors flag bank‑reconciliation and controls weaknesses at several universities, urge follow‑up",3482,3045000,6527000,"/Search/View?dp=1&key=5593751-50a8acf5d44f4f287a5451a5b789c434&start=3045&end=6527","https://assets.pipeline.soar.com/5593751-50a8acf5d44f4f287a5451a5b789c434/thumbnail_3045000.jpg","/articles/6137967/North-Dakota/Auditors-flag-bankreconciliation-and-controls-weaknesses-at-several-universities-urge-followup","https://secure.pipeline.soar.com/6137967-95278fe44b2a1cdf1c9ec7ac787d9f7b/orig.mp4?Expires=1771149172&Signature=KYbazU6Bs1MDQOhtHOXkVn0bRqOiUEVoHjtbVoH7m5SWy4iGPaOSYNJSnWVH4SeaZal-Hj8Qlz9Q90E6gM75Yfk04R7kyiPY7b0R7bUnap8ei~kGnVn~lVSZCUphCJ5e1GEKtrQ6Z9taNGN~DO5OWOqKwenLNk5~DiukoNgRdZPhv97KUTVu-6QLMmCcBx4Wh~ptuoTnISSieUyXL-e581ligxZp39tyUp0Yk~D-OIvC8m--PKm~WX7RLQKm8WWNPJhaG9cIajbm~~gTa7TfXhahzEocnqd89qP2GKmEdHTwdGNucjZaFInuZa~v2h4Sed5uTv5ApEB427Raf~2RWQ__&Key-Pair-Id=KUT5TJCACFTXG","Auditors for the Legislative Audit and Fiscal Review Committee reported Aug. 14 that the University System audit included two formal recommendations, chiefly insufficient monitoring of service organizations and several campuses' failure to perform timely bank reconciliations.

Why it matters: auditors said unreconciled bank balances and missing monthly reconciliations raise the risk of billing errors, misstated financial reports and delayed detection of mistakes. The issue also affects public confidence in stewardship of institution funds.

What auditors found: the Office of the State Auditor issued an unmodified opinion for the university system finances but included two audit recommendations in the report. Auditors said the University of North Dakota lacked sufficient monitoring of a service organization used to process student refunds and that UND, Williston State College and Dickinson State University had unreconciled differences in bank reconciliations during the audit period.

Campuses respond: University of North Dakota controller Sharon Leland told the committee that two bank accounts were unreconciled at June 30, 2024 but said UND had corrected the difference by June 30, 2025 and was fully staffed in treasury operations. \"We reconcile every transaction to the bank account, and all those bank accounts were reconciled as of 06/30/2025 except for 2 of them. And we have, corrected that issue as of 06/30/25,\" Leland said.

Williston State College’s vice president of business services, Deborah Halverson, said Williston engaged UND under a memorandum of understanding to research, document and fix reconciliation problems; Williston wrote off an unreconciled balance of about $199,000 dating from earlier years and reported it now reconciles monthly. Dickinson State CFO Leslie Whitstalk said turnover in financial leadership contributed to problems; DSU contracted outside help and reported bank reconciliations are now \"very, very, very clean.\"

System‑level actions: the university system office said it supports shared‑services approaches, regular controller meetings and systemwide training to reduce risk when smaller campuses lose key staff. Auditors said they will follow up in future audits to confirm corrective action.

Next steps: the Legislative Audit and Fiscal Review Committee asked the auditor and system office to update the committee at its next meeting on whether the recommended controls and third‑party monitoring steps have been implemented across campuses.

","Auditors for the Legislative Audit and Fiscal Review Committee reported Aug. 14 that the University System audit included two formal recommendations, chiefly insufficient monitoring of service organizations and several campuses' failure to perform timely bank reconciliations.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6137972,"Statewide single audit finds $75.6 million in questioned federal costs, largely tied to COVID/ARPA-era projects",189,15441000,15630000,"/Search/View?dp=1&key=5593751-50a8acf5d44f4f287a5451a5b789c434&start=15441&end=15630","https://assets.pipeline.soar.com/5593751-50a8acf5d44f4f287a5451a5b789c434/thumbnail_15441000.jpg","/articles/6137972/North-Dakota/Statewide-single-audit-finds-756-million-in-questioned-federal-costs-largely-tied-to-COVIDARPA-era-projects","https://secure.pipeline.soar.com/6137972-aba727dddd747866cd07db5cef447372/orig.mp4?Expires=1771149172&Signature=KjOJQkmNo2gzdeMaydwYo9tws10QSx6ZsQ5DraMs8cu-SmSq6oSU9H0WhKStcgGtQW8ygT7rAbfIH4N0JFPMOFy31AIpKbqZQBjjue3Ui20TInU0F0PtkPGSd2fry-2o9bn6Ta1iz32QhtlXkgTv~r5EYnOZ2zPOkGCqw6cYI0bPPx1o5aFZxKwb01PgpdIOcndt3HC-5g2Kf10ZmmJZ5y2MZnvMQtRjLAtrTArTqYi8UUViVrr96Ty605GCtd30CMrTgovZklI64KfrtnyNWgx--TBXPqTV1D4FEGkmQ6pB-Ca1doc67g0wYHTwOeFdx0DdtFoL~KJiSVGgUqnITg__&Key-Pair-Id=KUT5TJCACFTXG","The Legislative Audit and Fiscal Review Committee heard Aug. 14 that the North Dakota statewide single audit for the 2023–24 biennium identified $75.6 million in questioned federal costs and 24 audit findings, with most of the questioned costs tied to coronavirus-era infrastructure expenditures.

The State Auditor’s Office presented the single-audit results for federal spending of about $6.8 billion over the two‑year period; Lindsey Slappy, director of quality assurance, told the committee the audit covered nine state agencies and the university system.

Why it matters: question costs are federal-program expenditures the auditors concluded may be unallowable or unsupported; the single-audit determination can require agencies to return federal funds or change program management to comply with federal requirements.

Details: \"We identified $75,600,000 in question costs,\" Slappy said during the meeting. The single audit produced 24 findings distributed across multiple agencies; Health and Human Services carried nine of those findings and the university system five. The largest portion of questioned costs — about $75.3 million — related to the American Rescue Plan/Coronavirus State and Local Fiscal Recovery Fund, where the auditors found procurement, reporting and allowable‑use problems. Other issues cited included subrecipient monitoring and documentation shortfalls.

The affected programs included federal recovery and disaster grants and certain research and development clusters. For several programs material noncompliance required a qualified opinion on those specific federal programs even though the overall state financial statements received an unqualified (clean) audit opinion.

What agencies said: the audit report notes the agencies and campuses agreed with the findings and included corrective actions in the management’s response section of the single-audit report.

Next steps: the auditor’s office provided the committee with the single-audit documentation and said the agencies had agreed to corrective action plans; lawmakers said they would monitor implementation and may request follow-up reviews where corrective steps are incomplete.

","The State Auditor’s presentation to the Legislative Audit and Fiscal Review Committee said the 2023–24 statewide single audit identified $75.6 million in questioned costs across 24 findings, led by procurement and reporting problems in coronavirus-related funds.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6137977,"Legislative audit committee asked to resolve unanswered questions about Burlington Drive lease after Ethics Commission report",1143,20056000,21199000,"/Search/View?dp=1&key=5593751-50a8acf5d44f4f287a5451a5b789c434&start=20056&end=21199","https://assets.pipeline.soar.com/5593751-50a8acf5d44f4f287a5451a5b789c434/thumbnail_20056000.jpg","/articles/6137977/North-Dakota/Legislative-audit-committee-asked-to-resolve-unanswered-questions-about-Burlington-Drive-lease-after-Ethics-Commission-report","https://secure.pipeline.soar.com/6137977-4b77a278952cf5d9f731609a57059676/orig.mp4?Expires=1771149172&Signature=R6ppbPenUyzgaKaC~YZ~XN8bzjT5ne8Ea4OpiBDvLR3trEStkqk2E~v14ezdyhDIaK7jPAXuARUNVTFcC29B8MhkVnFyL3j-T4y9vQ3G0dZcXbskzqVOjJgWvDpnqPO-FLMcZE59D-Xprdai-GCSjj5u5q~bPzHMzCFJYFiiCLOk6xdS2-v8ay-MkljmGWA3hk1CZw-d-k0lM3JFFoVvZ82~Plpn-whGhzZhXJTSrlv8-VK-ZJII3QVEneWmbyYvlbEkF3h4frjvUPbijC535EII9CuXrEjZ9wyhFGz3fTwyFKmbSo-HNBzE0Ygi5RoZgmHSfEwO0hwaqjhUO65uRw__&Key-Pair-Id=KUT5TJCACFTXG","The Legislative Audit and Fiscal Review Committee heard on Aug. 14 that the North Dakota Ethics Commission could not fully answer three financial questions about the Burlington Drive lease and renovation project and has asked the committee to review them.

The commission, represented by Executive Director Rebecca Binstock and special assistant attorney general Patricia Munson, presented its May 27, 2025 report and said it had exhausted investigatory avenues available to it in the ethics review and that the committee and other state bodies were better positioned to complete the financial accounting.

Why it matters: the commission found inconsistent documentation, a large “overage” in project cost estimates and invoices and a separate un-itemized invoice of about $1.3 million that was paid before the end of the 2019–2021 biennium. The commission said those facts left open questions about appropriation authority, the timing and completeness of any reconciliation between the Office of the Attorney General and the property owner, and whether a performance audit is required.

Key points from the commission’s presentation: the commission documented that the office of the attorney general received an invoice described as “overages per lease at build out and addition” for roughly $1.3 million and that, after other recoveries, a roughly $400,000 balance remained. The commission reported it could not determine when or whether that balance was ultimately reconciled in a manner visible to third parties, and cited a formerly produced check of $224,854.93 that Stealth (the property owner) provided to the AG’s accounting staff in late 2022.

Patricia Munson told the committee that the commission’s investigation relied on documents and recorded interviews and that it contained 581 footnotes supporting its findings. “The commission believes this committee is in the best position to provide public and transparent answers to these questions,” Munson told the committee.

Reaction and next steps: the committee asked the attorney general’s office to provide a concise reconciliation of the Burlington project financials and supporting documents to the committee in advance of the committee’s December meeting. The committee’s chair said members want a written reconciliation of how the $525,000 figure the AG’s office reports as recovered was calculated, and the AG’s finance staff agreed to provide the reconciliation and supporting materials for committee review.

The Ethics Commission made no allegation that the AG’s office acted illegally; it reported open questions that prevented it from completing a separate financial answer and recommended the committee consider whether a further performance audit is necessary.

The committee will review the AG office reconciliation and related records at its December meeting; members may request a follow-up audit depending on the documentation supplied.

","The North Dakota Ethics Commission told the Legislative Audit and Fiscal Review Committee it could not fully reconcile how state funds were used for the Burlington Drive building project and referred three outstanding financial questions to the committee for resolution.",{"_33":113,"_35":36,"_37":38,"_39":114,"_41":115,"_43":116,"_45":116,"_47":117,"_49":118,"_51":119,"_53":120,"_55":56,"_57":58,"_59":121,"_61":62,"_63":64,"_65":122,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6137957,"Legislative Audit and Fiscal Review Committee accepts audit reports, votes recorded",0,24831000,"/Search/View?dp=1&key=5593751-50a8acf5d44f4f287a5451a5b789c434&start=24831&end=24831","https://assets.pipeline.soar.com/5593751-50a8acf5d44f4f287a5451a5b789c434/thumbnail_24831000.jpg","/articles/6137957/North-Dakota/Legislative-Audit-and-Fiscal-Review-Committee-accepts-audit-reports-votes-recorded","https://secure.pipeline.soar.com/6137957-734c640d591f0b90f362f84f2c181b83/orig.mp4?Expires=1771149172&Signature=k17L5zCxbLNBThbSawYzBdnkmI3JNDh6yF6RoerUkPq4cWK7iaHgIhtlr8FpiqLGAitNWDCB~8Sw5BsniH~x7cIAkSFhZk-8c8qFWUe3CaZ47Q66ufaY7bxeytP-XS78FaOnx-Q5MkqMHwwMI9TFTdN6jL9J27nsQ~qw5bMowDMJanh5ckE~g26cHw~vVC6bDPy4BwNDZIFjRIVowIQJChCoJ33g2Figq~3nlOdiTt8RW2IyT9Lx~7uglw5AibgjJzFnFN5uLDHktC03kfRTUwpDoOq5yYCEKgMvB9AI3YUbmsKudqaocgkUBSzKyGaoyNCtg7UpYldfyUkdVv08ng__&Key-Pair-Id=KUT5TJCACFTXG","The Legislative Audit and Fiscal Review Committee voted to accept the audits presented at its Aug. 14 meeting and recorded a roll‑call vote. The committee also requested a written reconciliation from the Office of the Attorney General on Burlington Drive project accounting before the December meeting.

Why it matters: accepting audit reports places the published audit findings into the formal record for legislative oversight and enables the committee to require follow‑up where auditors identify repeat findings or substantial questioned costs.

Vote details: the motion to accept the audits was moved by Representative Haggart and seconded by Representative O’Brien. A roll‑call vote recorded all present members voting yes; committee staff recorded the roll call during the meeting transcript.

Next steps: the committee asked the AG’s office to provide the requested Burlington reconciliation and supporting documentation in advance of the committee’s December meeting. Committee members said they will review the reconciliation and decide whether additional audit work or a performance audit is necessary.

","The Legislative Audit and Fiscal Review Committee voted to accept the audit reports presented Aug. 14, 2025; the committee also instructed the Office of the Attorney General to deliver a written reconciliation on Burlington Drive lease accounting by the December meeting.","actionData","errors"]

Article not found

Mayville State audit finds six control weaknesses; university says steps underway to fix problems

Auditors flag bank‑reconciliation and controls weaknesses at several universities, urge follow‑up

Statewide single audit finds $75.6 million in questioned federal costs, largely tied to COVID/ARPA-era projects

Legislative audit committee asked to resolve unanswered questions about Burlington Drive lease after Ethics Commission report

Legislative Audit and Fiscal Review Committee accepts audit reports, votes recorded