The North Dakota State Auditor is responsible for determining that political subdivisions meet the requirements of state law (N.D.C.C. 54-10-14). As of October 1, 2019, we are no longer providing the annual financial report forms by mail.
All political subdivisions please use this new form as of January 2023.
Please fill out and submit the electronic excel version of this form (not a scanned or PDF version) to our office, as this form auto-fills the information you enter throughout the form and will help complete the form correctly.
There are instructions on the first tab of the excel spreadsheet, please read them thoroughly as they will help you fill out the form.
Annual financial reports may be prepared in lieu of an audit under the following condition:
Fiscal year prior to July 1, 2021:
- Cities with populations less than 500.
- School districts with less than 100 enrolled students.
- Other entities with annual receipts less than $300,000.
Because of a change passed during the 67th Legislative Assembly, threshold amounts are increasing to the following:
Fiscal or calendar year 2022: all entities with annual receipts less than $750,000, with the exception of State boards with annual receipts less than $200,000.
Due to pending legislation with the 68th Legislative Assembly, if your annual revenue is between $750,000 and 2 million, please contact our office at 701-328-2241.
In addition to the completed annual financial report form, the following documentation is also needed:
- A copy of each account’s year-end bank statement. (Example: If your year-end is June 30, submit June’s monthly bank statement for each account. If your year-end is December 31, submit December’s monthly bank statement for each account.)
- A copy of each investment or bank summary of investments such as money markets, or certificates of deposits (CD’s). The bank must complete the summary.
Please send these items by email to: email@example.com
If you wish our office to complete the financial report form, please include the following additional documentation:
A Copy of all 12 months of each account(s) bank statement.
A copy of each balance sheet and the profit and loss sheet on the cash basis for all funds.
Please do not send QuickBooks files. Printouts of the balance sheet and profit and loss statement on the cash basis.
Schools: Our office will complete the financial report form for any schools that submit the North Dakota School District Financial Report prepared for the Department of Public Instruction. This form no longer meets the criteria to be submitted in place of the annual financial report.
Our office will also complete the new financial report form for any old financial report forms that are submitted.
There will be an additional charge based on our hourly rate if our office completes the financial report form.
- Please wait for an invoice before making a payment as the fee can vary depending on the hour(s) spent on each review or submission.
- Please use paperclips instead of staples.
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 the form can be directed to the local government division at (701) 328-2241 or email firstname.lastname@example.org.