The North Dakota Attorney General issued an opinion to the ND State Auditor

04 Mar The North Dakota Attorney General issued an opinion to the ND State Auditor

March 4, 2026

_{Media Contact: Suzie Weigel, 701.328.2210}

BISMARCK, ND – It is the opinion that federal law does not prevent the state from auditing P&A and even though P&A possesses confidential records, N.D.C.C. § 54-10-22.1 and 42 C.F.R. § 51.45(c) authorize the state auditor and the employees of the auditor’s office, to review the records without detriment to P &A.

Also, whether Rule 1.6 of the North Dakota Rules of Professional Conduct for licensed attorneys prohibits P&A from disclosing to the State Auditor the contents of a client file for the purpose of conducting a non-financial performance audit under N.D.C.C. ch. 54-10 when the requested file includes information about individuals and businesses in the private sector who chose to contact P &A.

This issue was already addressed in a 1995 opinion of this office regarding P&A. The 1995 opinion highlighted that P&A has authority to contract with private attorneys to represent private individuals. 17 During that performance audit, auditors asked to see billings from the contracted attorneys. 18 P&A redacted the names of the individuals represented by the contract attorneys under the rules for attorney-client privilege or attorney-client confidentiality. 19 The names of individuals seeking services of P&A are protected under N.D.C.C. § 25-01.3. The opinion stated:

Thus, P&A’s records which indicate to whom its services were provided are available to the State Auditor for performance audit purposes. The State Auditor has
been given access by P&A to its records other than the attorney’s billings. Therefore, the State Auditor already has access to the names of the persons to whom P&A
provides services. State law requires that the State Auditor and his employees must keep such information confidential.

Here, P&A has not identified a specific record. Given that, I rely on the past opinions declaring that records made confidential by N.D.C.C. § 25-01.3-10 are available under N.D.C.C. § 54-10-22 to the State Auditor and the Auditor’s employees for audit purposes.

Link to opinion 2026-L-01

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