HB 1061 Summary

• Amends North Dakota Century Code section 54-10-01 to reword the state auditor's powers and duties using "has," "shall," and "may" language instead of "be vested with" authority.

• State auditor shall audit or review each state agency once every two years, except the North Dakota lottery which requires annual audits per section 53-12.1-03.

• State auditor may determine whether to audit the international peace garden at the request of the board of directors.

• State auditor may contract with private certified public accountants or qualified professionals for audits and reviews, with agencies required to pay contractor fees.

• Performance audits must comply with generally accepted governmental auditing standards and be completed within ninety business days, with consultant approval required from the legislative audit and fiscal review committee.