Senate Bill No. 2180 Summary

• State auditor shall audit each state agency once every two to four years instead of annually, with exemptions for the North Dakota lottery which requires annual audits.

• Political subdivisions audited every two years may instead submit annual reports if delinquent as of June 30, 2023, or have less than two million dollars in annual receipts, excluding federal pass-through funds.

• Hourly rate for state auditor review of audit reports and annual reports increased from eighty-six dollars to ninety dollars per hour for political subdivisions and occupational/professional boards.

• State auditor may audit or review political subdivisions upon request by the governor, governing board, petition of at least 35 percent of qualified electors, or upon request of the state court administrator regarding clerk of district court services.

• Bill applies retroactively to cases arising after January 1, 2022.