N.D. Cent. Code § 54-35-02.10: Legislative audit and fiscal review committee - Auditing guidelines

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:

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.