§ 40-16-06 — Claims and demands against city filed with auditor - Duty of auditor

All claims and demands against a city, whether founded on contract or otherwise, and to be
paid from any fund, including a municipal utilities fund, shall be filed with the city auditor. The
city auditor shall examine each claim filed and determine whether or not it is properly itemized
and certified in the form prescribed in section 54-14-04. If a claim is filed on a contract, the city
auditor shall determine whether or not the items charged are correct and were incurred by
proper authority. The auditor shall endorse the auditor's approval upon any claim that the auditor

finds to be correct. If the city auditor disapproves any claim in whole or in part, the auditor shall
report the auditor's reasons therefor to the governing body. The city auditor shall report all
evidence taken by the auditor in connection with any claim. No claim shall be considered by the
governing body until it shall have been examined and reported upon by the auditor and audited
and adjusted by the proper committee or member of the governing body.