North Dakota § 54-35-02.10 Legislative audit and fiscal review committee - Auditing guidelines

North Dakota Statutes

§ 54-35-02.10 — Legislative audit and fiscal review committee - Auditing guidelines

North Dakota § 54-35-02.10

Title 54State Government

Ch. 54-35Legislative Management

This text of North Dakota § 54-35-02.10 (Legislative audit and fiscal review committee - Auditing guidelines) 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 § 54-35-02.10 (2026).

Text

Each biennium, the legislative audit and fiscal review committee, in consultation with the state auditor, shall review updates to government auditing standards and develop guidelines for the contents of state agency audit reports. The legislative audit and fiscal review committee shall consider the following when developing the guidelines:

1.Applicable auditing standards;

2.Sound financial practices;

3.Compliance with laws and legislative intent;

4.Data analyses; and

5.The opportunity to improve the efficient and effective operations of state agencies.

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Each biennium, the legislative audit and fiscal review committee, in consultation with the
state auditor, shall review updates to government auditing standards and develop guidelines for
the contents of state agency audit reports. The legislative audit and fiscal review committee
shall consider the following when developing the guidelines:
1. Applicable auditing standards;
2. Sound financial practices;
3. Compliance with laws and legislative intent;
4. Data analyses; and
5. The opportunity to improve the efficient and effective operations of state agencies.