The North Dakota State Auditor is responsible for determining that political subdivisions meet the requirement of the North Dakota Century Code (N.D.C.C.) section 54-10-14.
Financial reports may be prepared instead 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.
As of October 1, 2019, we are no longer providing the annual financial report forms by mail. The forms can be obtained below.
In addition to the completed financial report forms, the following documentation is also needed:
- A copy of each account’s year-end bank statement. (Example: If your year-end is June 30, 2019, submit June’s monthly bank statement for each account. If your year-end is December 31, 2019, submit December’s monthly bank statement for each account.)
- A copy of each investment or bank summary of investments. The bank must complete the summary.
- A copy of each balance sheet for all funds.
A few items to note:
- Please send duplicate documentation rather than original documents. Original documents will not be accepted.
- Please do not send QuickBooks files. Printouts of the balance sheet and profit and loss statement in lieu of the first three pages of the financial report will be accepted.
- Please use paperclips instead of staples.
- Please wait for an invoice before making a payment as the fee can vary depending on the hour(s) spent on each review/submission. Note: If our office completes the financial report forms, there will be an additional charge based on our hourly rate.
- Schools: The North Dakota School District Financial Report prepared for the Department of Public Instruction meets the criteria of the annual financial report and will be accepted.
- OMB Uniform Guidance requires school districts that expends $750,000 or more of federal financial assistance (this includes food service commodities) to have an audit in accordance with the Uniform Guidance or program-specific audit if the district administers only one program.
Please send only these items via:
Email: email@example.com (preferred method) or
Mail: State Auditor’s Office, Local Government Division, 600 E Blvd. Ave, Dept. 117, Bismarck, ND 58505
Annual Financial Reports in Lieu of an Audit
- Financial Report Form - Use for local government entities. Except: Cities, Soil and School Districts use forms below.
- City Financial (SFN 9540)
- Soil Conservation Districts (SFN 58982)
- School Districts
This page contains Microsoft Excel forms used by political subdivisions. Right-click on the link and select "Save Target As" or "Save Link As" to save the form to your computer. Questions on how to use these forms can be directed to the local government division at (701) 239-7250.