ND SB2251

Removes provisions requiring the state auditor to charge agencies using non-general fund moneys for audit costs, including the specific fee schedule for agricultural commodity group audits ($6,000 annual/$4,000 biennial with 5% increases)

Prohibits the state auditor from charging audit fees to higher education institutions and agencies under the State Board of Higher Education, except for proportional shares of federal program audit fees where cost recovery is allowed

Increases the annual receipts threshold for occupational and professional boards to qualify for simplified annual reporting (instead of biennial audits) from $200,000 to $2 million

Requires political subdivisions to retain five percent (reduced from twenty percent) of progress payments to public accountants until the state auditor accepts the audit report

Adds requirement for the state auditor to refer open records requests for submitted documents back to the originating department, institution, board, commission, or political subdivision for response