§ 23-35-07 — Health district funds - Financial report

North Dakota § 23-35-07

• Jurisdiction: North Dakota
• Title 23: Health and Safety
• Ch. 23-35: Public Health Units

Text

1. Except for a tribal health district, a district board of health shall prepare a budget for
the next fiscal year at the time at which and in the manner in which a county budget is
adopted and shall submit this budget to the joint board of county commissioners for
approval. In the year for which the levy is sought, a district board of health, except for
a tribal health district, seeking approval of a property tax levy under this chapter must
file with the county auditor of each county within the health district, at a time and in a
format prescribed by the county auditors, a financial report for the preceding calendar
year showing the ending balances of each fund held by the health district during that
year. The amount budgeted and approved must be prorated in health districts
composed of more than one county among the various counties in the health district
according to the taxable valuation of the respective counties in the health district. For
the purpose of this section, "prorated" means that each member county's contribution
must be based on an equalized mill levy throughout the district, except as otherwise
permitted under subsection 3 of section 23-35-05. Within ten days after approval by
the joint board of county commissioners, the district board of health shall certify the
budget to the respective county auditors and the budget must be included in the levies
of the counties. The budget, not including gifts, grants, donations, and contributions,
may not exceed the amount that can be raised by a levy of five mills on the taxable
valuation, subject to public hearing in each county in the health district at least fifteen
days before an action taken by the joint board of county commissioners. Action taken
by the joint board of county commissioners must be based on the record, including
comments received at the public hearing. A levy under this section is not subject to the
limitation on the county tax levy for general and special county purposes. The amount
derived by a levy under this section must be placed in the health district fund. The
health district fund must be deposited with and disbursed by the treasurer of the
district board of health. Each county in a health district quarterly shall remit and make
settlements with the treasurer. Any funds remaining in the fund at the end of any fiscal
year may be carried over to the next fiscal year.
2. Except for a tribal health district, the district board of health, or the president and
secretary of the board when authorized or delegated by the board, shall audit all
claims against the health district fund. The treasurer shall pay all claims from the
health district fund. The district board of health shall approve or ratify all claims at the
board's quarterly meetings.