North Dakota Code 54-35-02.10 – Legislative audit and fiscal review committee – Auditing guidelines
Current as of: 2023 | Check for updates
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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:
Terms Used In North Dakota Code 54-35-02.10
- following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
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.