North Dakota SB2251: AN ACT to amend and reenact section 54-10-01, subsection 5 of section 54-10-14, and sections 54-10-22 and 54-10-27 of the North Dakota Century Code, relating to audits conducted by the state auditor and charges for audits.

What the bill says

An act to amend and reenact section 54-10-01, subsection 5 of section 54-10-14, and sections 54-10-22 and 54-10-27 of the North Dakota Century Code, relating to audits conducted by the state auditor and charges for audits.

From the enrolled text, April 18, 2025:

AN ACT to amend and reenact section 54-10-01, subsection 5 of section 54-10-14, and sections 54-10-22 and 54-10-27 of the North Dakota Century Code, relating to audits conducted by the state auditor and charges for audits. SECTION 1. AMENDMENT. Section 54-10-01 of the North Dakota Century Code is amended and reenacted as follows: 54-10-01. Powers and duties of state auditor - Report. (Retroactive application - See note ) 1. The state auditor shall: a. Be vested with the duties, powers, and responsibilities involved in performing the postaudit of all financial transactions of state government, detecting and reporting any defaults, and determining that expenditures have been made in accordance with law and appropriation acts. b. Perform or provide for the audit of the general purpose financial statements and a review of the material included in the comprehensive annual financial report of the state in accordance with government auditing standards. c. Except for the audit of the department of financial institutions as outlined in section 54-10-31, perform or provide for audits of state agencies in accordance with government auditing standards and legislative audit and fiscal review committee guidelines developed under section 54-35-02.10. Except for the annual audit of the North Dakota lottery required by section 53-12.1-03, the state auditor shall audit each state agency once every two to four years. Audits may …

Read the full official text

Sponsors

• Sean Cleary (R, 35) · primary sponsor
• Jose Castaneda (R, 40)
• Bob Paulson (R, 3)
• Karen Rohr (R, 31)
• Matthew Ruby (R, 40)
• Kent Weston (R, 15)

Latest actions

1. April 24, 2025: Filed with Secretary Of State 04/22
2. April 23, 2025: Signed by Governor 04/21
3. April 18, 2025: Sent to Governor
4. April 18, 2025: Signed by President
5. April 18, 2025: Signed by Speaker
6. April 15, 2025: Second reading, passed, yeas 46 nays 0
7. April 15, 2025: Concurred
8. April 7, 2025: Returned to Senate (12)
9. April 4, 2025: Second reading, passed as amended, yeas 90 nays 0
10. March 31, 2025: Reported back, do pass, place on calendar 20 0 3

Votes

• Final Passage (April 15, 2025): 46 yea, 0 nay, passed
• Final Passage (April 4, 2025): 90 yea, 0 nay, passed
• Final Passage (February 3, 2025): 23 yea, 23 nay, failed
• Final Passage (February 3, 2025): 42 yea, 4 nay, passed

Common questions

What is SB2251?

SB2251 is a bill in the North Dakota Legislature (69th Legislative Assembly): AN ACT to amend and reenact section 54-10-01, subsection 5 of section 54-10-14, and sections 54-10-22 and 54-10-27 of the North Dakota Century Code, relating to audits conducted by the state auditor and charges for audits.

What does SB2251 do?

In its own words: An act to amend and reenact section 54-10-01, subsection 5 of section 54-10-14, and sections 54-10-22 and 54-10-27 of the North Dakota Century Code, relating to audits conducted by the state auditor and charges for audits.

What is the status of SB2251?

Signed into law as of April 24, 2025. Latest action: Filed with Secretary Of State 04/22 (April 24, 2025).

Who sponsored SB2251?

Sean Cleary (R, 35), with 5 co-sponsors.

Where is the official record for SB2251?

On the North Dakota Legislature website: https://ndlegis.gov/assembly/69-2025/regular/bill-overview/bo2251.html