§ 54-44-04 — Powers and duties of the director of the office of management and budget

The director of the office of management and budget, or such subordinate officer as the
director shall designate:
1. Shall examine the budget affecting the legislative and judicial branches of the state
government, but only for the purpose of determining the sufficiency of funds to meet
the contemplated expenditures of these branches of state government or their officers
or agencies.
2. Shall keep the general accounts, reflecting for each fund the resources and balance,
together with current revenues and expenditures, and shall provide for an accrual
accounting system.
3. Shall, acting as director of the office of the budget, process all claims for submittal to
the office of management and budget, which may conduct the preaudit of all claims
from the executive branch of the government before payment and the director shall
conduct the current audit of all revenues, which must include the supervision of the
collection of all moneys due the state.
4. Except as otherwise provided by law, shall prepare warrants for payment of all claims.
5. May, in anticipation of federal revenues to be received within fifteen days, prepare
warrants to be signed by the state auditor in payment of duly authorized vouchers
even though funds at such time do not exist to honor the warrants. Warrants so issued
are payable by the state treasurer out of any funds in the treasurer's hands other than
sinking funds or funds dedicated by the Constitution of North Dakota for other
purposes.
6. Is vested with the duties, powers, and responsibilities involved in the development and
installation of financial records and procedures for all state departments and agencies.

7. Shall coordinate the development of accounting and financial related systems.
8. Shall create an accounting manual and provide sufficient training of current and
potential users concerning the functions and use of a statewide accounting and
reporting system.
9. Shall provide for the maintaining of accounting records which will identify the revenues
and expenditures of the state in accordance with the requirements of the state's
central accounting system.
10. Shall provide for expenditures from general and special fund appropriations to be
made in accordance with the requirements of the state's central accounting system.
11. May provide for federal fund receipts and disbursements to be deposited and
disbursed from a state federal fund in accordance with the requirements of the state's
central accounting system.
12. Shall conduct such interval audits of accounts in the several departments of the state
as the director deems necessary.
13. Shall issue current reports to administrative officials concerning the status of revenue,
expenditures, and appropriation accounts, and shall make periodic financial reports to
the governor, administrative officials, the legislative assembly, and the public.
14. Shall prepare on an annual basis comprehensive financial statements of the state of
North Dakota.
15. Shall, when requested, give information in writing to either house of the legislative
assembly relating to the fiscal affairs of the state or to the administration of the office of
management and budget.
16. Shall submit to the governor at the close of each business day, or at such times as the
governor may request, a report showing the current condition of each fund and
appropriation.
17. Shall keep an account between the state and state treasurer, and charge the state
treasurer therein with the balance in the treasury when the treasurer came into office,
and with all moneys received by the state treasurer, and credit the treasurer with all
warrants drawn on and paid by the treasurer.
18. Is vested with the duties, powers, and responsibilities involved in the operation of a
centralized purchasing service.
19. Shall maintain and operate such supply rooms as may be found desirable to supply
the several departments with office supplies and other commonly used commodities;
however, this subsection may not be construed as authorizing the establishment of a
warehousing system.
20. Shall distribute federal and state surplus property pursuant to sections 54-44-04.5 and