The North Dakota State Auditor is a political office in North Dakota. The auditor's duty is to oversee the four divisions of the Office of the State Auditor: State Audit, which audits the state of North Dakota; Local Government Audit, which performs audits of counties, school districts, and other political subdivisions; Royalty Audit, which performs audits of federal royalty payments from oil, gas, and coal leases located within the state, and Division of North Dakota University System Performance Audit, which conducts university audits. The current state auditor is Josh Gallion.