North Dakota § 54-44-04.9 Financial reporting

North Dakota Statutes

§ 54-44-04.9 — Financial reporting

North Dakota § 54-44-04.9

Title 54State Government

Ch. 54-44Office of Management and Budget

This text of North Dakota § 54-44-04.9 (Financial reporting) 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 § 54-44-04.9 (2026).

Text

To ensure that sufficient information is provided to the office of management and budget for
preparing an annual comprehensive financial statement and to ensure that the statewide
accounting system and budget system are compatible, the person in charge of any department,
agency, board, commission, college, university, or institution shall report all revenues and
expenditures through the use of the statewide accounting system. The revenues and
expenditures referred to in this section include all funds, including funds not appropriated.
Notwithstanding any other provision of law, if any statutory provision provides for
maintenance of a special fund in the state treasury the office of management and budget may
require that it not be maintained as a separate fund in the state treasury but that

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To ensure that sufficient information is provided to the office of management and budget for
preparing an annual comprehensive financial statement and to ensure that the statewide
accounting system and budget system are compatible, the person in charge of any department,
agency, board, commission, college, university, or institution shall report all revenues and
expenditures through the use of the statewide accounting system. The revenues and
expenditures referred to in this section include all funds, including funds not appropriated.
Notwithstanding any other provision of law, if any statutory provision provides for
maintenance of a special fund in the state treasury the office of management and budget may
require that it not be maintained as a separate fund in the state treasury but that it be
maintained as a separate account for accounting purposes.
Any department, agency, board, commission, college, university, or institution that is not
presently using the statewide payroll system shall provide the director with current salary
information for all permanent and part-time employees when required to do so, in the format
designed by the director.