ND Century Code 54-10-14 requires the State Auditor to audit or review each local government entity once every two years. Financial reports may be prepared in lieu of an audit under the following conditions.
Cities with populations less than 500
School districts with less than 100 enrolled students
State Boards with annual receipts less than $200,000
Other entities with annual receipts less than $300,000
The Comprehensive Annual Financial Reports that are compiled annually by the Office of Management and Budget. The State Auditor's Office provides an opinion on the Office and Management and Budget's report and a Report on Internal Control and Compliance.
Each year contains a link to the Office of Management and Budget's web site for the CAFR report and a second link to the Report on Internal Control and Compliance.
The Single Audit Reports are conducted biennially under the Single Audit Act Amendments of 1996, and the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-profit Organizations.