North Dakota Legislative Fiscal Review and Audit Committee

NORTH DAKOTA LEGISLATIVE MANAGEMENT
Tentative Agenda
LEGISLATIVE AUDIT AND FISCAL REVIEW COMMITTEE
Wednesday and Thursday, September 30-October 1, 2009
Roughrider Room, State Capitol
Bismarck, North Dakota
Wednesday, September 30, 2009
9:00 a.m. Call to order
Roll call
Review of Legislative Management supplementary rules of operation and procedure
9:10 a.m. Comments by the chairman regarding the duties and responsibilities of the committee
9:20 a.m. Presentation by the Legislative Council staff of a background memorandum relating to
the committee's duties and responsibilities
9:30 a.m. Presentation by a representative of the State Auditor's office of an overview of audit
procedures
STUDY OF REQUIREMENTS FOR POLITICAL SUBDIVISION AUDITS
9:40 a.m. Presentation by the Legislative Council staff of a background memorandum relating to
the study of the structure and requirements of the State Auditor's office necessary to
carry out its auditing of political subdivisions
9:45 a.m. Presentation by a representative of the State Auditor's office regarding the Division of
Local Government Audit, including a history of the division and staffing and funding
issues
PRESENTATION OF REPORTS
9:55 a.m. Presentation by a representative of the State Auditor's office of the performance audit
report of the Department of Commerce
11:15 a.m. Comments by a representative of the Department of Commerce regarding the
performance audit
11:45 a.m. Presentation by a representative of the State Auditor's office of the North Dakota
University System ConnectND finance component audit report
12:00 noon Luncheon recess
1:00 p.m. Presentation by a representative of the State Auditor's office of a followup report on the
information technology audit of the North Dakota University System ConnectND student
administration component
1:15 p.m. Presentation by a representative of the State Auditor's office of the internal control and
compliance report on the audit of the general purpose financial statements included in
the June 30, 2008, annual financial report for the North Dakota University System and
state of North Dakota Comprehensive Annual Financial Report
1:35 p.m. Presentation by a representative of the North Dakota University System office of the
annual financial report for the North Dakota University System for the fiscal year ended
June 30, 2008
1:50 p.m. Presentation by a representative of the Office of Management and Budget of the state of
North Dakota Comprehensive Annual Financial Report for the fiscal year ended June 30,
2008
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2:05 p.m. Presentation by a representative of the State Auditor's office of the following audit
reports:
• Adjutant General (June 30, 2008 and 2007)
• Attorney General (June 30, 2008 and 2007)
• Department of Financial Institutions (June 30, 2008 and 2007)
• Game and Fish Department (June 30, 2008 and 2007)
• Highway Patrol (June 30, 2008 and 2007)
• State Historical Society (June 30, 2008 and 2007)
• Indian Affairs Commission (June 30, 2008 and 2007)
• Information Technology Department (June 30, 2008 and 2007)
• Mill and Elevator Association (June 30, 2008 and 2007)
• North Dakota Lottery (June 30, 2008 and 2007)
• Potato Council (June 30, 2008 and 2007)
• Protection and Advocacy Project (June 30, 2008 and 2007)
• Secretary of State (June 30, 2008 and 2007)
• State Seed Department (June 30, 2008 and 2007)
• North Dakota University System office (June 30, 2008 and 2007)
• Department of Veterans' Affairs (June 30, 2008 and 2007)
• Statewide single audit (June 30, 2008 and 2007)
5:00 p.m. Recess
Thursday, October 1, 2009
9:00 a.m. Presentation by a representative of Brady, Martz & Associates PC, Certified Public
Accountants, of the following audit reports:
• Bank of North Dakota (December 31, 2008 and 2007)
• Agriculture PACE fund (June 30, 2008 and 2007)
• PACE fund (June 30, 2008 and 2007)
• Beginning farmer revolving loan fund (December 31, 2008 and 2007)
• Community water facility loan fund (December 31, 2008 and 2007)
• Developmentally disabled facility loan program (December 31, 2008 and 2007)
• Guaranteed student loan program (September 30, 2008 and 2007)
• Public Finance Authority (December 31, 2008 and 2007)
• Public Employees Retirement System (June 30, 2008 and 2007)
• Retirement and Investment Office (June 30, 2008 and 2007)
• Workforce Safety and Insurance (June 30, 2008 and 2007)
10:30 a.m. Presentation by a representative of Eide Bailly LLP, Certified Public Accountants, of the
following audit reports:
• North Dakota Development Fund, Inc. (June 30, 2008 and 2007)
• State Fair Association (September 30, 2008 and 2007)
• Board of University and School Lands (June 30, 2008 and 2007)
• Housing Finance Agency (June 30, 2008 and 2007)
• Job Service North Dakota (June 30, 2008 and 2007 and reissue of June 30, 2007 and
2006 report)
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11:10 a.m. Presentation by a representative of Mahlum Goodhart PC, Certified Public Accountants,
of the audit report of the North Dakota Stockmen's Association for the years ended
December 31, 2008 and 2007
11:20 a.m. Presentation by a representative of the Bank of North Dakota of the audit report for
College SAVE (December 31, 2008 and 2007)
11:30 a.m. Presentation by a representative of the Department of Human Services on the status of
accounts receivable pursuant to North Dakota Century Code Sections 25-04-17 and
50-06.3-08
11:45 a.m. Committee discussion and staff directives
12:00 noon Adjourn
NOTE: In accordance with the committee's policy of allowing sufficient time to consider major audits
and audit reports containing major recommendations, the following audit reports filed with the
committee have not been placed on the agenda. The following audits may be included on the agenda
for the next meeting if requested by the committee:
Building Authority (June 30, 2008 and 2007)
Board of Chiropractic Examiners (December 31, 2008)
Board of Cosmetology (June 30, 2008)
Corn Utilization Council (June 30, 2008 and 2007)
Education Standards and Practices Board (June 30, 2008)
Board of Massage (June 30, 2007 and 2006)
Board of Physical Therapy (June 30, 2008 and 2007)
State Board of Registration for Professional Engineers and Land Surveyors (June 30, 2008)
Board of Psychologist Examiners (June 30, 2007 and 2006)
Board of Public Accountancy (June 30, 2008)
Real Estate Commission (June 30, 2008)
State Board of Reflexology (June 30, 2008)
Board of Respiratory Care (January 31, 2007 and 2006)
Board of Water Well Contractors (June 30, 2008 and 2007)
Securities Commission (June 30, 2008)
Milk Marketing Board (June 30, 2008 and 2007)
Beef Commission (June 30, 2008 and 2007)
Dairy Promotion Commission (June 30, 2008 and 2007)
Dry Bean Council (June 30, 2008 and 2007)
Barley Council (June 30, 2008 and 2007)
Dry Pea and Lentil Council (June 30, 2008 and 2007)
Oilseed Council (June 30, 2008 and 2007)
Wheat Commission (June 30, 2008 and 2007)
Committee Members
Senators Randel Christmann (Chairman), Joan Heckaman, Jerry Klein, Judy Lee
Representatives Rick Berg, Merle Boucher, Jeff Delzer, Patrick R. Hatlestad, RaeAnn G. Kelsch, Jerry
Kelsh, Keith Kempenich, Gary Kreidt, Louis Pinkerton, Chet Pollert, Bob Skarphol, Blair Thoreson,
Benjamin A. Vig, Lonny Winrich