ND HB1273

Amends North Dakota Century Code section 54-10-01 to redefine the powers and duties of the state auditor, including postaudit of state financial transactions and ensuring expenditures comply with law and appropriation acts.

Requires the state auditor to audit or review each state agency once every two years, except for the North Dakota lottery which requires an annual audit, with audits and reviews potentially conducted more frequently if requested by the governor or legislative audit and fiscal review committee.

Authorizes the state auditor to conduct performance audits of state agencies and their component units, with the state auditor unable to hire consultants without prior approval from the legislative audit and fiscal review committee, and audited agencies required to pay consultant costs.

Permits the state auditor to contract with private certified or licensed public accountants or other qualified professionals to conduct authorized audits and reviews, with executive branch agencies and higher education institutions paying contractor fees.

Adds authority for the state auditor to perform work on mineral royalties for the federal government in accordance with section 1735(a) of the Mineral Lands and Mining Act.