North Dakota 69th Legislative Assembly (2025-26) Status: Enacted 6 R cosponsors

SB 2251 — 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.

Last action — Filed with Secretary Of State 04/22

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 20, 2025. Enacted.

Signed by Governor Kelly Armstrong (Republican) on April 23, 2025.

Prognosis

Likely to advance 82% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 6 sponsors

    1 primary, 5 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (6 R).

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

This bill amends how the state auditor conducts audits and charges for them.

The bill updates sections of the North Dakota Century Code concerning the state auditor's duties, including audit frequency and associated charges. It also specifies the audit costs for agricultural commodity groups and outlines billing practices.

What this means for you
  • Workers: Workers in state agencies may see changes in how often audits are conducted and how audit costs are managed.

Summary

Relating to audits conducted by the state auditor and charges for audits.

Bill Text

What changed in the latest version

178 added · 161 removed

Plain-language change summary

The amendments to SB 2251 clarify the responsibilities of the state auditor in conducting financial audits for state agencies. Specifically, the changes ensure that audits must adhere to established government auditing standards and provide for a more structured approach to managing these audits. This matters because it enhances transparency and accountability in state financial practices, helping to ensure that taxpayer money is handled properly and legally.

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Latest
25.0851.02000 Sixty-ninth Legislative Assembly of North Dakota FIRST ENGROSSMENT ENGROSSED SENATE BILL NO.
Sixty-ninth Legislative Assembly of North Dakota In Regular Session Commencing Tuesday, January 7, 2025 SENATE BILL NO.
2251 Introduced by Senators Cleary, Weston, Castaneda, Paulson Representatives M.
2251 (Senators Cleary, Weston, Castaneda, Paulson) (Representatives M.
Ruby, Rohr A BILL for an Act to amend and reenact section 54-10-01, subsection 5 of section 54-10-14, and section 54-10-27 of the North Dakota Century Code, relating to audits conducted by the state auditor and charges for audits.
Ruby, Rohr) 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.
Audits may be Page No.
Audits may be conducted at more frequent intervals if requested by the governor or the legislative audit and fiscal review committee.
1 25.0851.02000 Sixty-ninth Legislative Assembly conducted at more frequent intervals if requested by the governor or the legislative audit and fiscal review committee.
(1) The potential cost-savings or efficiencies that may be gained as a result of the performance audit;
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2251 - PAGE 2 (1) The potential cost-savings or efficiencies that may be gained as a result of the performance audit;
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e.
2 25.0851.02000 Sixty-ninth Legislative Assembly e.
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b.
3 25.0851.02000 Sixty-ninth Legislative Assembly b.
c.
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2251 - PAGE 3 c.
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SECTION 2.
4 25.0851.02000 Sixty-ninth Legislative Assembly SECTION 2.
Section 54-10-22 of the North Dakota Century Code is amended and reenacted as follows:
54-10-22.
Public officers to aid state auditor - Auditor's authority on investigation - Referral of open records request.
1.
The officers and employees of all departments, institutions, boards, commissions, and political subdivisions, subject to examination by the state auditor, shall afford all reasonable facilities for the investigation provided for in this title and shall make returns and exhibits to the auditor under oath in sucha form and in such manner as the auditor may prescribe.
2.
The auditor shall have full power and authority to audit any books, papers, accounts, bills, vouchers, and other documents or property of any and all departments, boards, commissions, political subdivisions, and financial institutions subject to the auditor's audit.
The auditor shall have authority to audit under oath any or all trustees, managers, officers, employees, or agents of any such departments, boards, commissions, or political subdivisions.
When necessary, the auditor shall employ stenographers or clerical help, the expense incurred to be collected by the auditor from the respective department, institution, board, commission, or political subdivision.
S.
B.
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2251 - PAGE 4 3.
If the auditor receives a request for access to or inspection of information submitted to the auditor by a department, institution, board, commission, or political subdivision, the auditor shall refer the request to the submitting department, institution, board, commission, or political subdivision for response.
The referral of a request under this subsection satisfies the responsibility of the auditor to respond to a request for public records under chapter 44-04.
SECTION 4.
AMENDMENT.
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2251 - PAGE 5 ____________________________ ____________________________ President of the Senate Speaker of the House ____________________________ ____________________________ Secretary of the Senate Chief Clerk of the House This certifies that the within bill originated in the Senate of the Sixty-ninth Legislative Assembly of North Dakota and is known on the records of that body as Senate Bill No.
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2251.
Senate Vote:
Yeas 46 Nays 0 Absent 1 House Vote:
Yeas 90 Nays 0 Absent 4 ____________________________ Secretary of the Senate Received by the Governor at ________M.
on _____________________________________, 2025.
Approved at ________M.
on __________________________________________________, 2025.
____________________________ Governor Filed in this office this ___________day of _______________________________________, 2025, at ________ o’clock ________M.
____________________________ Secretary of State
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How this bill changes current law

5 changes Share ↗

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill updates the auditing processes and fee structures for state auditor activities and political subdivisions in North Dakota.

  • N.D.C.C. § 54-10-01

    the state auditor shall audit each state agency once every two years. → the state auditor shall audit each state agency once every two to four years.

    Changes the frequency of audits for state agencies from every two years to every two to four years.

  • N.D.C.C. § 54-10-01

    a fee not to exceed seven hundred fifty dollars per review, for the related costs of reviewing the audit report and workpapers. → The charge for an audit of an agricultural commodity group listed in section 4.1-44-04 must be six thousand dollars for an annual financial statement audit or four thousand dollars for a two-year single-page financial statement audit performed during the biennium ending June 30, 2025, and may be increased by five percent on July first of each odd-numbered year thereafter.

    Introduces specific charges for auditing agricultural commodity groups, setting amounts and a schedule for fee increases.

  • N.D.C.C. § 54-10-14

    retain five percent of any progress payment → retain twenty-five percent of any progress payment

    Increases the retained percentage of progress payments by political subdivisions until the audit report is accepted.

  • N.D.C.C. § 54-10-22

    and in such manner as the auditor may prescribe. → in such a form and in such manner as the auditor may prescribe.

    Corrects the wording for clarity in the requirements for information submission to the auditor.

  • N.D.C.C. § 54-10-27

    two hundred thousand → two million

    Raises the threshold for annual financial reporting from less than two hundred thousand dollars to less than two million dollars for occupational or professional boards.

Action History

  1. Filed with Secretary Of State 04/22

  2. Signed by Governor 04/21

  3. Sent to Governor

  4. Signed by President

  5. Signed by Speaker

  6. Second reading, passed, yeas 46 nays 0

  7. Concurred

  8. Returned to Senate (12)

  9. Second reading, passed as amended, yeas 90 nays 0

  10. Reported back, do pass, place on calendar 20 0 3

  11. Rereferred to Appropriations

  12. Amendment adopted

  13. Reported back amended, do pass, amendment placed on calendar 13 0 1

  14. Committee Hearing 03:30

  15. Introduced, first reading, referred Government and Veterans Affairs Committee

  16. Received from Senate

  17. Motion to reconsider failed

  18. Second reading, passed, yeas 42 nays 4

  19. Division B passed

  20. Division A lost

  21. Division of bill

  22. Reported back, do pass, place on calendar 6 0 0

  23. Committee Hearing 10:00

  24. Introduced, first reading, referred State and Local Government Committee

Sponsors

Sponsorship breakdown

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1 sponsors · 5 co-sponsors · 142 not signed on · 3 voted No

Sponsors (1)

Co-sponsors (5)

Not signed on (142)

142 members have not signed on to this bill.

Show all 142 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Motion for Final Passage on SB 2251

Passed 46 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 41001
Democratic 5000
Total 46001
% of votes cast 98%0%0%2%
How each member voted (47)
Member Party Vote
Boschee, Josh Democratic Yea
Braunberger, Ryan Democratic Yea
Hogan, Kathy Democratic Yea
Marcellais, Richard Democratic Yea
Mathern, Tim Democratic Yea
Axtman, Michelle Republican Yea
Barta, Jeff Republican Yea
Beard, Todd Republican Yea
Bekkedahl, Brad Republican Not Voting
Boehm, Keith Republican Yea
Burckhard, Randy A. Republican Yea
Castaneda, Jose L. Republican Yea
Cleary, Sean Republican Yea
Clemens, David A. Republican Yea
Conley, Cole Republican Yea
Cory, Claire Republican Yea
Davison, Kyle Republican Yea
Dever, Dick Republican Yea
Dwyer, Michael Republican Yea
Enget, Mark Republican Yea
Erbele, Robert Republican Yea
Gerhardt, Justin Republican Yea
Hogue, David Republican Yea
Kessel, Greg Republican Yea
Klein, Jerry Republican Yea
Larson, Diane Republican Yea
Lee, Judy Republican Yea
Lemm, Randy D. Republican Yea
Luick, Larry Republican Yea
Magrum, Jeffery J. Republican Yea
Meyer, Scott Republican Yea
Myrdal, Janne Republican Yea
Patten, Dale Republican Yea
Paulson, Bob Republican Yea
Powers, Michelle Republican Yea
Roers, Kristin Republican Yea
Rummel, Dean Republican Yea
Schaible, Donald Republican Yea
Sickler, Jonathan Republican Yea
Sorvaag, Ronald Republican Yea
Thomas, Paul J. Republican Yea
Walen, Chuck Republican Yea
Wanzek, Terry M. Republican Yea
Weber, Mark F. Republican Yea
Weston, Kent Republican Yea
Wobbema, Mike Republican Yea
van Oosting, Desiree Republican Yea

Official roll call →

Motion for Final Passage on SB 2251

Passed 90 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Republican 80003
Democratic 10001
Total 90004
% of votes cast 96%0%0%4%
How each member voted (94)
Member Party Vote
Brown, Collette Democratic Not Voting
Conmy, Liz Democratic Yea
Davis, Jayme Democratic Yea
Dobervich, Gretchen Democratic Yea
Finley-DeVille, Lisa Democratic Yea
Foss, Austin Democratic Yea
Hager, LaurieBeth Democratic Yea
Hanson, Karla Rose Democratic Yea
Ista, Zachary Democratic Yea
Mitskog, Alisa Democratic Yea
Schneider, Mary Democratic Yea
Anderson, Bert Republican Yea
Anderson, Dick Republican Yea
Anderson, Karen A. Republican Yea
Bahl, Landon Republican Not Voting
Beltz, Mike Republican Yea
Berg, Mike Republican Yea
Bolinske, Macy Republican Yea
Bosch, Glenn Republican Yea
Brandenburg, Mike Republican Yea
Brown, TJ Republican Not Voting
Christianson, Nels Republican Yea
Dockter, Jason Republican Yea
Dressler, Ty Republican Yea
Fegley, Clayton Republican Yea
Fisher, Jay Republican Yea
Frelich, Kathy Republican Yea
Grindberg, Karen Republican Yea
Grueneich, Jim Republican Yea
Hagert, Jared C. Republican Yea
Hatlestad, Patrick R. Republican Yea
Hauck, Dori Republican Yea
Headland, Craig Republican Yea
Heilman, Matthew Republican Yea
Heinert, Pat D. Republican Yea
Henderson, Donna Republican Yea
Hendrix, Jared Republican Yea
Holle, Dawson Republican Yea
Hoverson, Jeff Republican Not Voting
Johnson, Jorin Republican Yea
Johnston, Daniel Republican Yea
Jonas, Jim Republican Yea
Karls, Karen Republican Yea
Kasper, Jim Republican Yea
Kempenich, Keith Republican Yea
Kiefert, Dwight Republican Yea
Klemin, Lawrence R. Republican Yea
Koppelman, Ben Republican Yea
Lefor, Mike Republican Yea
Longmuir, Donald W. Republican Yea
Louser, Scott Republican Yea
Maki, Roger A. Republican Yea
Marschall, Andrew Republican Yea
Martinson, Bob Republican Yea
McLeod, Carrie Republican Yea
Meier, Lisa Republican Yea
Monson, David Republican Yea
Morton, Desiree Republican Yea
Motschenbacher, Mike Republican Yea
Murphy, Eric J. Republican Yea
Nathe, Mike Republican Yea
Nehring, Dennis Republican Yea
Nelson, Jon O. Republican Yea
Novak, Anna S. Republican Yea
O'Brien, Emily Republican Yea
Olson, Jeremy Republican Yea
Olson, Jeremy Republican Yea
Osowski, Doug Republican Yea
Ostlie, Mitch Republican Yea
Porter, Todd Republican Yea
Pyle, Brandy L. Republican Yea
Richter, David Republican Yea
Rios, Nico Republican Yea
Rohr, Karen M. Republican Yea
Ruby, Dan Republican Yea
Ruby, Matthew Republican Yea
Sanford, Mark Republican Yea
Satrom, Bernie Republican Yea
Schatz, Mike Republican Yea
Schauer, Austen Republican Yea
Schreiber-Beck, Cynthia Republican Yea
Steiner, Vicky Republican Yea
Stemen, Gregory Republican Yea
Swiontek, Steve Republican Yea
Toman, Nathan Republican Yea
Tveit, Bill Republican Yea
VanWinkle, Lori Republican Yea
Vetter, Steve Republican Yea
Vigesaa, Don Republican Yea
Vollmer, Daniel R. Republican Yea
Wagner, Scott Republican Yea
Warrey, Jonathan Republican Yea
Weisz, Robin Republican Yea
Wolff, Christina Republican Yea

Official roll call →

Motion for Final Passage on SB 2251

Passed 42 Yea · 4 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 37401
Democratic 5000
Total 42401
% of votes cast 89%9%0%2%
How each member voted (47)
Member Party Vote
Boschee, Josh Democratic Yea
Braunberger, Ryan Democratic Yea
Hogan, Kathy Democratic Yea
Marcellais, Richard Democratic Yea
Mathern, Tim Democratic Yea
Axtman, Michelle Republican Yea
Barta, Jeff Republican Yea
Beard, Todd Republican Yea
Bekkedahl, Brad Republican Yea
Boehm, Keith Republican Yea
Burckhard, Randy A. Republican Yea
Castaneda, Jose L. Republican Nay
Cleary, Sean Republican Yea
Clemens, David A. Republican Yea
Conley, Cole Republican Nay
Cory, Claire Republican Yea
Davison, Kyle Republican Yea
Dever, Dick Republican Yea
Dwyer, Michael Republican Nay
Enget, Mark Republican Yea
Erbele, Robert Republican Yea
Gerhardt, Justin Republican Yea
Hogue, David Republican Yea
Kessel, Greg Republican Not Voting
Klein, Jerry Republican Yea
Larson, Diane Republican Yea
Lee, Judy Republican Yea
Lemm, Randy D. Republican Yea
Luick, Larry Republican Yea
Magrum, Jeffery J. Republican Yea
Meyer, Scott Republican Yea
Myrdal, Janne Republican Nay
Patten, Dale Republican Yea
Paulson, Bob Republican Yea
Powers, Michelle Republican Yea
Roers, Kristin Republican Yea
Rummel, Dean Republican Yea
Schaible, Donald Republican Yea
Sickler, Jonathan Republican Yea
Sorvaag, Ronald Republican Yea
Thomas, Paul J. Republican Yea
Walen, Chuck Republican Yea
Wanzek, Terry M. Republican Yea
Weber, Mark F. Republican Yea
Weston, Kent Republican Yea
Wobbema, Mike Republican Yea
van Oosting, Desiree Republican Yea

Official roll call →

Subjects

finance
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Frequently asked questions

What does SB 2251 do?
Relating to audits conducted by the state auditor and charges for audits.
Who sponsors SB 2251?
SB 2251 is sponsored by Weston, Kent (Republican), Ruby, Matthew (Republican), Rohr, Karen M. (Republican), Paulson, Bob (Republican), Castaneda, Jose L. (Republican), and Cleary, Sean (Republican).
What is the current status of SB 2251?
This bill has been enacted into law. Introduced January 20, 2025. Enacted.
Where can I track SB 2251?
Track SB 2251 free on One Click Politics — get push/email alerts when it moves.

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