N.D. Cent. Code § 54-10-16: Audit in case of irregularity or embezzlement

It is not the duty of the state auditor or the state auditor's staff to make audits of any political subdivisions, funds, commissions, associations, and bureaus, for the reason of severance from the service of such political subdivisions, funds, commissions, associations, and bureaus of any officer, clerk, deputy, cashier, or other employee unless the head of such state office or department, or the board administering any other of the agencies named herein shall request such audit in writing, and state that there is reason to believe that there is irregularity in handling funds or embezzlement involved.