North Dakota § 54-24.3-14 Fiscal controls and reports

North Dakota Statutes

§ 54-24.3-14 — Fiscal controls and reports

North Dakota § 54-24.3-14

Title 54State Government

Ch. 54-24.3Regional Library Cooperatives

This text of North Dakota § 54-24.3-14 (Fiscal controls and reports) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 54-24.3-14 (2026).

Text

The board of a regional library cooperative shall develop appropriate accounting and record management policies and procedures documenting the operations of the cooperative. These policies and procedures must provide that:

1.All records for the regional library cooperative and board, including those of the board treasurer, are to be maintained at the cooperative headquarters.

2.Copies of the regional library cooperative board minutes are sent to each member library, the North Dakota library coordinating council, and the state librarian.

3.The fiscal year runs from July first to June thirtieth and financial records and activities are maintained in accordance with accepted accounting practices. A record of all bills, payments, and receipts must be presented to the regional library cooper

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The board of a regional library cooperative shall develop appropriate accounting and record
management policies and procedures documenting the operations of the cooperative. These
policies and procedures must provide that:

1. All records for the regional library cooperative and board, including those of the board
treasurer, are to be maintained at the cooperative headquarters.
2. Copies of the regional library cooperative board minutes are sent to each member
library, the North Dakota library coordinating council, and the state librarian.
3. The fiscal year runs from July first to June thirtieth and financial records and activities
are maintained in accordance with accepted accounting practices. A record of all bills,
payments, and receipts must be presented to the regional library cooperative board by
the treasurer at regular meetings and at any other meeting as required by the board.
4. An annual report of cooperative operations, including an accounting of all revenues
and expenses, must be filed with the North Dakota library coordinating council and the
state librarian at the close of each fiscal year.