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
- Please send duplicate documentation rather than original documents
- Please use paperclips instead of staples
- Please wait for an invoice before making a payment
Documentation can be sent via:
Email to: firstname.lastname@example.org, or
Annual Financial Reports in Lieu of an Audit
- City Financial (SFN 9540)
- Fire Districts, Park Districts, and State Boards
- Soil Conservation Districts
- 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.