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Legislative Audit Committee accepts audits for more than 30 state entities
Summary
The Legislative Audit and Fiscal Review Committee accepted audit reports covering more than 30 state agencies, universities, commodity councils and boards, following presentations from private and state auditors; the committee recorded acceptance votes and distributed related materials.
The Legislative Audit and Fiscal Review Committee on Dec. 3, 2024, accepted a slate of audit reports covering more than 30 state entities after presentations by private accounting firms and the State Auditor's office.
Presenters included Mindy Piatz of Brady Martz & Associates, who presented audits of the Housing Finance Agency, Housing Incentive Fund, and the North Dakota Building Authority; Jared Mack of Eide Bailly LLP, who presented audits for Workforce Safety and Insurance, the Bank of North Dakota, and the North Dakota State Fair Association; and Dan Cox of the State Auditor's office, who presented audits for a broad set of state agencies and institutions (including multiple colleges and universities, the Tax Commissioner, Insurance Commissioner, DHHS, Department of Transportation, and others).
Committee discussion highlighted discrete issues raised during presentations: Williston State College cited financial staff turnover and plans to implement audit findings by the end of 2024; North Dakota State University reported that $16 million in unexpended appropriations related to a capital project had been fully expended; and the Department of Commerce audit scope was expanded to include the motion picture grant program because of inconsistent grant award procedures.
Representative Scott Wagner moved and Senator Scott Meyer seconded acceptance of the reports pursuant to Section 54-35-02.2. On roll call, the committee recorded aye votes for Representatives Emily O'Brien, Bert Anderson, Dick Anderson, Dan Ruby, Austen Schauer, and Scott Wagner and Senators Josh Boschee, David A. Clemens, Jeffery J. Magrum, and Scott Meyer; no negative votes were cast on the acceptance motion.
The accepted reports listed in the meeting record include audits for the Housing Finance Agency; Housing Incentive Fund; North Dakota Building Authority; Workforce Safety and Insurance; Bank of North Dakota; North Dakota State Fair Association; Valley City State University; North Dakota State University; Lake Region State College; Williston State College; Tax Commissioner; Insurance Commissioner; Department of Water Resources; State Treasurer; Department of Labor and Human Rights; Office of Management and Budget; Department of Commerce; Judicial Branch; Department of Corrections and Rehabilitation; Parks and Recreation Department; Public Service Commission; Department of Health and Human Services; Department of Transportation; Department of Career and Technical Education; North Dakota Beef Commission; North Dakota Potato Council; North Dakota Dry Bean Council; State Historical Society Foundation (2022 and 2023); North Dakota Corn Utilization Council; North Dakota Dairy Promotion Commission; North Dakota Milk Marketing Board; and North Dakota Stockmen's Association.
Why it matters: acceptance of audit reports places those reviews in the committee record and can trigger follow-up oversight where audits identify material weaknesses. Committee members singled out specific findings for follow-up, most notably the recurring DHHS finding on child-abuse contacts and the Department of Commerce's motion picture grant procedures.
The meeting adjourned at 6:02 p.m.
