Local Government Audit Reports

Medium

ND Century Code 54-10-14 requires the State Auditor to audit or review each local government entity once every two years.

Annual financial reports may be prepared instead 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 year beginning July 1, 2021: all entities with annual receipts less than $750,000, with the exception of State boards with annual receipts less than $200,000.

For additional information, click here.

 

Recent Audit Reports          Forms

 

Airport Authorities

Area Career and Technology Centers

Cities

Correction Centers

Counties

Firefighters Relief Associations

Garrison Diversion Conservancy District

Health Units

Irrigation Districts

Job Development Authorities

Park Districts

Public Libraries

Quick Response Units

Recreation Service Districts

Regional Planning Councils

Rural Ambulance Service Districts

Rural Fire Protection Districts

School Districts

Soil Conservation Districts

Southwest Water Authority

Special Education Districts

State Boards

Water Resource Districts

Weed Boards

Western Area Water Supply Authority