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Legislative audit committee accepts 29 audit reports and hears university reconciliation concerns
Summary
On Aug. 14, 2025, the Legislative Audit and Fiscal Review Committee accepted 29 audit reports — including the State's Annual Comprehensive Financial Report and the University System report — and heard testimony that bank reconciliations at several universities remain a staffing concern.
The Legislative Audit and Fiscal Review Committee voted unanimously on Aug. 14, 2025, to accept 29 audit reports reviewed at the meeting, including the State of North Dakota Annual Comprehensive Financial Report for the fiscal year ended June 30, 2024 and the North Dakota University System annual financial report.
Grant Gader, Fiscal Analyst with the Legislative Council, distributed a summary of major items in audit reports for the meeting. State Auditor Joshua C. Gallion and his staff provided an overview of the State Auditor's office, its divisions and audit schedule; Audit Services Director Dan Cox noted North Dakota performs its single audit on a biennial basis and reported that, following changes made in Senate Bill No. 2251 (2025), the State Auditor's office no longer bills agencies for state agency audits under North Dakota Century Code Section 54-10-01.
Robin Putnam, Director of Financial Reporting for the North Dakota University System, presented the University System report, which covers 11 public universities, the University System office, Core Technology Services and nine component foundations required by governmental accounting standards. In response to committee questions, Sharon Loiland, Controller at the University of North Dakota; Deborah Halvorson, Vice President of Business Services at Williston State College; and Leslie Wietstock, Vice President of Finance and Administration at Dickinson State University, said bank reconciliations have been an ongoing issue at their institutions, primarily due to staffing shortages. Williston State College and Dickinson State University have memorandums of understanding with the University of North Dakota to help perform bank reconciliations.
External and internal auditors presented a range of agency reports, including audits of the Information Technology Department; Secretary of State; Indian Affairs Commission; Adjutant General; Retirement and Investment Office; Public Employees Retirement System; Comprehensive Health Association of North Dakota; student loan trust fund and guaranteed student loan program; North Dakota Development Fund; Department of Trust Lands; Mill and Elevator Association; North Dakota Lottery; Veterans' Home; Department of Veterans' Affairs; Mayville State University; Bismarck State College; and multiple commodity councils and foundations listed in the meeting record. The committee accepted all reports pursuant to Section 54-35-02.2.
Representative Jared C. Hagert moved the recorded acceptance, and Representative Emily O'Brien seconded. Senators Magrum, Clemens, Marcellais, Paulson, Walen, and Weston and Representatives Anderson, Hagert, Hatlestad, Maki, Morton, Motschenbacher, O'Brien, Schauer, Timmons, and Wagner voted aye; no negative votes were cast.
Committee members directed staff to include the accepted reports in the official committee record; no additional formal audits or referrals were specified in the motion.
