§ 57-15-30.2 — Financial reporting requirements for taxing entities - County auditor - State auditor

North Dakota § 57-15-30.2

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-15: Tax Levies and Limitations

Text

State auditor.
1. The governing body of any county, city, township, school district, park district,
recreation service district, rural fire protection district, rural ambulance service district,
soil conservation district, conservancy district, water authority, or any other taxing
entity authorized to levy property taxes or have property taxes levied on its behalf, in
the year for which the levy will apply, shall file with the county auditor of each county in
which the taxing entity is located, at a time and in a format prescribed by the county
auditor, a financial report for the preceding calendar year showing the ending balances
of each fund or account held by the taxing entity during that year.
2. By March first of each year, the county auditor of each county shall provide to the state
auditor in an electronic format a financial report showing the ending balances of the
county general fund and county road and bridge fund for the preceding calendar year,
including the amount in each fund which is committed for a specific use. The county
auditor shall provide the report to the state auditor regardless of whether an audit is
complete.