Specifications include, but are not limited to: The state of North Dakota, acting through its State Auditor’s Office (the STATE), is soliciting proposals from qualified independent CPA Firms to provide the North Dakota Office of the State Auditor with annual financial audits of the Department of Trust Lands for fiscal years 2023, 2024, and 2025. The firm must provide an opinion on the supplementary financial information in relation to the financial statements taken as a whole. The firm will report on required supplementary information in accordance with the current guidance from the AICPA. Audits will be done in accordance with generally accepted auditing standards; Government Auditing Standards issued by the Comptroller General of the United States and Guidelines to Independent Certified Public Accountants Performing Audits of State Agencies, issued by the Auditor. The Firm will also follow the guidance of the AICPA Audit and Accounting Guide “Audits of State and Local Governmental Units,” and any other applicable AICPA audit and accounting guide. The Department of Trust Lands does not receive or expend federal funds.
