Citizen Portal
Sign In

Get Full Government Meeting Transcripts, Videos, & Alerts Forever!

Audits show recurring bank-reconciliation and control problems at several ND colleges

Legislative Audit and Fiscal Review Committee · December 9, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Legislative auditors reported repeated bank-reconciliation and internal-control deficiencies at multiple institutions (Dakota College at Bottineau, Dickinson State) while Minot State and others received clean audits; colleges say shared-services and contracted help are being implemented.

State auditors presented a series of higher-education audits Dec. 9 that showed a mix of clean opinions and recurring internal-control deficiencies across institutions.

Josh Galien of the State Auditor's Office said several campuses received clean financial-statement opinions, but the audits also documented persistent problems at smaller campuses. The Dakota College at Bottineau audit found inadequate monthly bank reconciliations with unsupported reconciling items between about $74,796 and $263,865 and…

Already have an account? Log in

Subscribe to keep reading

Unlock the rest of this article — and every article on Citizen Portal.

  • Unlimited articles
  • AI-powered breakdowns of topics, speakers, decisions, and budgets
  • Instant alerts when your location has a new meeting
  • Follow topics and more locations
  • 1,000 AI Insights / month, plus AI Chat
30-day money-back on paid plans