Title 54 — State Government
128 chapters · 1,241 sections in this title.
N.D.C.C. § 54-10-01.1 State auditor to audit emergency commission action
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The state auditor's office, in the course of its audits of state agencies, departments, and institutions, shall review the expenditure of funds transferred or made available by the emergency commission to such state agencies, departments, and institutions, and shall have incorpor…
N.D.C.C. § 54-10-02 Auditor to have access to all state offices
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Except for active investigatory work product of the attorney general as defined in section 44-04-19.1, the state auditor shall have access to all state offices during business hours for the purpose of inspecting books, papers, accounts, and records therein as may concern the stat…
N.D.C.C. § 54-10-03 Official bond
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Repealed by S.L. 1999, ch. 113, § 24.
N.D.C.C. § 54-10-04 Legislative assembly to provide for audit of state auditor's office
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The legislative assembly shall provide for the employment by contract of a public accountant or accountants to conduct a postaudit of the office of the state auditor. A copy of such audit report must be filed with the governor and with each house of the legislative assembly.
N.D.C.C. § 54-10-05 Auditor to set up account against person who fails to render account
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Repealed by S.L. 1959, ch. 372, § 117.
N.D.C.C. § 54-10-06 Auditor may procure books and blanks
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Repealed by S.L. 1959, ch. 372, § 117.
N.D.C.C. § 54-10-07 Auditor to have access to all state offices
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Repealed by S.L. 1959, ch. 372, § 117.
N.D.C.C. § 54-10-08 Legislative inspection of books of state auditor
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Repealed by S.L. 1959, ch. 372, § 117.
N.D.C.C. § 54-10-09 Transmit forms and instructions to county auditors
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Repealed by S.L. 1959, ch. 372, § 117.
N.D.C.C. § 54-10-10 Salary of state auditor
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The annual salary of the state auditor is one hundred thirty-nine thousand two hundred fifty-six dollars through June 30, 2026, and one hundred forty-three thousand four hundred thirty-four dollars thereafter.
N.D.C.C. § 54-10-11 Official bond
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Repealed by S.L. 1959, ch. 372, § 117.
N.D.C.C. § 54-10-12 Department of transportation property
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Repealed by S.L. 2001, ch. 122, § 11.
N.D.C.C. § 54-10-13 Political subdivisions - Audits - State auditor powers
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The state auditor shall perform audits of political subdivisions pursuant to section 54-10-14 unless otherwise requested by the governing board, ordered by the governor or the legislative audit and fiscal review committee, or on petition pursuant to section 54-10-15, or at the di…
N.D.C.C. § 54-10-14 Political subdivisions - Audits - Fees - Alternative audits and reports
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1. The state auditor shall audit the following political subdivisions once every two years, except as provided in this section or otherwise by law: a. Counties. b. Cities, and when a city is audited, to include any political subdivision that was created by the city and has bondin…
N.D.C.C. § 54-10-16 Audit in case of irregularity or embezzlement
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It is not the duty of the state auditor or the state auditor's staff to make audits of any political subdivisions, funds, commissions, associations, and bureaus, for the reason of severance from the service of such political subdivisions, funds, commissions, associations, and bur…
N.D.C.C. § 54-10-17 Audit of counties
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Repealed by S.L. 2005, ch. 480, § 1.
N.D.C.C. § 54-10-18 Supervision of records and fiscal affairs of counties
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Repealed by S.L. 2009, ch. 463, § 3. 54-10-19. Supervision of public institutions and private institutions with which state has dealings. The state auditor may examine the books and accounts of all private institutions with which the state has any dealings so far only as the same…
N.D.C.C. § 54-10-20 Special state auditor
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Repealed by S.L. 2021, ch. 396, § 1.
N.D.C.C. § 54-10-21 Duty of state auditor on failures by officers
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The state auditor may report to the attorney general the refusal or neglect of any state officer to obey the state auditor's recommendations. After investigation, the attorney general may take appropriate action to enforce compliance therewith. 54-10-22. Public officers to aid st…
N.D.C.C. § 54-10-23 Obstructing or misleading auditor - Penalty
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Every person who, when required to do so, shall refuse or neglect to make any return or exhibit, or to make or give any information required by the auditor, or who willfully shall obstruct or mislead the auditor in the execution of the auditor's duties, or who in any manner shall…
N.D.C.C. § 54-10-25 Divulging of certain secret information prohibited
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1. The state auditor and the auditor's employees, including any person employed by the auditor to perform the examination of any return, report, or other information filed and in the possession of the tax commissioner which is made confidential by law, may not divulge the content…
N.D.C.C. § 54-10-25.1 Reporting noncompliance - Confidentiality
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Information that reasonably may be used to identify an individual who reported suspected or potential violations of law or other irregularities to the state auditor is a confidential record under section 44-04-17.1.
N.D.C.C. § 54-10-26 State auditor's working papers
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1. Except as provided in this section, working papers of the state auditor are not public records and are exempt from section 44-04-18. Working papers include records kept by the auditor of the procedures applied, the tests performed, the information obtained, draft audit reports…
N.D.C.C. § 54-10-27 Occupational and professional boards - Audits and reports
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The governing board of any occupational or professional board shall provide for an audit once every two years by a certified public accountant or licensed public accountant. The accountant conducting the audit shall submit the audit report to the state auditor's office. If the re…
N.D.C.C. § 54-10-28 Information technology responsibilities
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The state auditor may: 1. Conduct information technology compliance reviews, as determined necessary by the information technology committee, by conducting individual agency audits of information technology management, information technology planning, compliance with information …
N.D.C.C. § 54-10-29 Audits of computer systems - Penalty
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1. The state auditor may: a. Pursuant to the powers and duties outlined in this chapter, conduct a review and assessment of computer systems and related security systems. Computer systems subject to this section include the computer systems of a state agency or political subdivis…
N.D.C.C. § 54-10-30 State board of higher education audits - Higher education audit division
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1. The state auditor shall establish a higher education audit division and employ a division audit manager to perform all audit related functions of the state board of higher education, including the examination and evaluation of the adequacy and effectiveness of the board's gove…
N.D.C.C. § 54-10-31 Department of financial institutions - Audit and reports
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Once every two years, the state banking board shall provide for an audit of the department of financial institutions by a certified public accountant. The state banking board may request the state auditor to conduct the audit. If the state auditor agrees to conduct the audit, the…