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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:
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, including any annual years that are delinquent.
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Local government reports from the last five years are available to search and download here. If you would like to request an audit report older than that timeframe, contact the State Archives at: mailto:archives@nd.gov
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