North Dakota Code > Chapter 54-10 – State Auditor


§ 54-10-01	Powers and duties of state auditor – Report
§ 54-10-01.1	State auditor to audit emergency commission action
§ 54-10-02	Auditor to have access to all state offices
§ 54-10-04	Legislative assembly to provide for audit of state auditor’s office
§ 54-10-10	Salary of state auditor
§ 54-10-13	Political subdivisions – Audits – State auditor powers
§ 54-10-14	Political subdivisions – Audits – Fees – Alternative audits and reports
§ 54-10-15	Audits of political subdivisions by request of governor or order of the legislative audit and fiscal review committee, upon petition, or upon request of the state court administrator
§ 54-10-16	Audit in case of irregularity or embezzlement
§ 54-10-19	Supervision of public institutions and private institutions with which state has dealings
§ 54-10-21	Duty of state auditor on failures by officers
§ 54-10-22	Public officers to aid state auditor – Auditor’s authority on investigation
§ 54-10-22.1	State auditor’s access to information relating to operations of governmental entities subject to audit
§ 54-10-23	Obstructing or misleading auditor – Penalty
§ 54-10-24	The state auditor shall have access to tax returns and other records filed with the tax commissioner
§ 54-10-25	Divulging of certain secret information prohibited
§ 54-10-25.1	Reporting noncompliance – Confidentiality
§ 54-10-26	State auditor’s working papers
§ 54-10-27	Occupational and professional boards – Audits and reports
§ 54-10-28	Information technology responsibilities
§ 54-10-29	Audits of computer systems – Penalty
§ 54-10-30	State board of higher education audits – Higher education audit division
§ 54-10-31	Department of financial institutions – Audit and reports

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Terms Used In North Dakota Code > Chapter 54-10 - State Auditor

Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Contract: A legal written agreement that becomes binding when signed.
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Donor: The person who makes a gift.
Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
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
Fraud: Intentional deception resulting in injury to another.
Individual: means a human being. See North Dakota Code 1-01-49
Oath: A promise to tell the truth.
Oath: includes "affirmation". See North Dakota Code 1-01-49
Organization: includes a foreign or domestic association, business trust, corporation, enterprise, estate, joint venture, limited liability company, limited liability partnership, limited partnership, partnership, trust, or any legal or commercial entity. See North Dakota Code 1-01-49
Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
Probable cause: A reasonable ground for belief that the offender violated a specific law.
Process: means a writ or summons issued in the course of judicial proceedings. See North Dakota Code 1-01-49
Property: includes property, real and personal. 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
United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
year: means twelve consecutive months. See North Dakota Code 1-01-33