North Dakota § 54-10-22.1 State auditor's access to information relating to operations of governmental entities subject to audit

North Dakota Statutes

§ 54-10-22.1 — State auditor's access to information relating to operations of governmental entities subject to audit

North Dakota § 54-10-22.1

Title 54State Government

Ch. 54-10State Auditor

This text of North Dakota § 54-10-22.1 (State auditor's access to information relating to operations of governmental entities subject to audit) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 54-10-22.1 (2026).

Text

governmental entities subject to audit.
Notwithstanding any other specific sections of law, the state auditor and persons employed
by the state auditor, when necessary in conducting an audit, shall have access to all information
relating to operations of all governmental units or component units subject to audit except active
investigatory work product of the attorney general as defined in section 44-04-19.1 and financial
records and estate planning records a donor provides to a nonprofit organization affiliated with
an institution under the control of the state board of higher education which provides support to
and is organized and operated for the benefit of the institution. Except for active investigatory
work product of the attorney general as defined in section 44-04-19.1, tax record

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governmental entities subject to audit.
Notwithstanding any other specific sections of law, the state auditor and persons employed
by the state auditor, when necessary in conducting an audit, shall have access to all information
relating to operations of all governmental units or component units subject to audit except active
investigatory work product of the attorney general as defined in section 44-04-19.1 and financial
records and estate planning records a donor provides to a nonprofit organization affiliated with
an institution under the control of the state board of higher education which provides support to
and is organized and operated for the benefit of the institution. Except for active investigatory
work product of the attorney general as defined in section 44-04-19.1, tax records as described
in section 54-10-24, and all facts and information obtained or created by the department of
financial institutions under subsection 1 of section 6-01-07.1, the state auditor may inspect any
state agency's books, papers, accounts, or records that may be relevant to an ongoing audit of
any other state agency or computer system audit. The state auditor and persons employed by
the state auditor examining any information, which is confidential by law, shall guard the secrecy

of such information except when otherwise directed by judicial order or as is otherwise provided
by law.