§ 16.1-08.1-05 — Audit by secretary of state - Requested audits - Reports

North Dakota § 16.1-08.1-05

• Jurisdiction: North Dakota
• Title 16.1: Elections
• Ch. 16.1-08.1: Campaign Contribution Statements

Text

16.1-08.1-05. Audit by secretary of state - Requested audits - Reports.
1. If a substantial irregularity is evident or reasonably alleged, the secretary of state may
arrange an audit of any statement filed pursuant to this chapter, to be performed by a
certified public accountant of the filer's choice, subject to approval by the secretary of
state. If an audit of a statement arranged by the secretary of state under this
subsection reveals a violation of this chapter, the candidate, political party, political
committee, or other person filing the statement shall pay a fine to the secretary of state
equal to two hundred percent of the aggregate of contributions and expenditures found
to be in violation or an amount sufficient to pay the cost of the audit, whichever is
greater. If an audit of a statement arranged by the secretary of state under this
subsection does not reveal a violation of this chapter, the cost of the audit must be
paid for by the secretary of state.
2. If a substantial irregularity is reasonably alleged, the secretary of state may arrange an
audit of any statement filed pursuant to this chapter, performed by a certified public
accountant of the filer's choice, subject to approval by the secretary of state, upon
written request by any interested party made to the secretary of state within thirty days
following receipt of a statement by the secretary of state. The request must be made in
writing, recite a substantial irregularity and a lawful reason for requesting an audit, and
be accompanied by a bond in an amount established by the secretary of state
sufficient to pay the cost of the audit. If an audit of a statement arranged by the
secretary of state under this subsection reveals a violation of this chapter, the
candidate, political party, or political committee filing the statement shall pay a fine to
the secretary of state equal to two hundred percent of the aggregate of contributions
and expenditures found to be in violation or an amount sufficient to pay the cost of the
audit, whichever is greater, and the bond shall be returned to the person submitting it.
If an audit of a statement arranged by the secretary of state under this subsection
does not reveal a violation of this chapter, the cost of the audit must be satisfied from
the bond filed with the secretary of state.
3. An audit may not be made or requested of a statement for the sole reason that it was
not timely filed with the secretary of state. An audit made or arranged according to this
section must audit only those items required to be included in any statement,
registration, or report filed with the secretary of state according to this chapter. The
secretary of state may collect any payment obligation arising out of this section by civil
action or by assignment to a collection agency, with any costs of collection to be added
to the amount owed and to be paid by the delinquent filer. Any remaining moneys
collected by the secretary of state after an audit is paid for under this section must be
deposited in the state's general fund. This section does not apply to statements filed
by candidates or candidate committees for candidates for county, city, or school district
offices.