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 68th Legislative Assembly, threshold amounts are increasing to the following:
- Fiscal year beginning after January 1, 2022: all entities with annual receipts less than $2,000,000, with the exception of State boards with annual receipts less than $200,000.
For additional information, click here.
Area Career and Technology Centers
Firefighters Relief Associations
Garrison Diversion Conservancy District
Rural Ambulance Service Districts
Rural Fire Protection Districts