Welcome to your new position as city auditor!
Congratulations on your new role as a city auditor! Your work is essential to ensuring transparency, accountability, and financial integrity in your community. While this position comes with many responsibilities, you’re not alone—we’re here to support you every step of the way.
Below, you’ll find key resources to help you navigate your new role with confidence. And if you have any questions, don’t hesitate to reach out to our local government team—we’re happy to assist you!
Below you will find an ever-evolving list of resources to help you in your new role.
Understanding the Political Subdivision Audit and Review Requirements
The North Dakota State Auditor's Office is responsible for ensuring local governments comply with financial rules and regulations.
Who Needs an Audit or Review?
State law (N.D.C.C. 54-10) requires local governments to either:
- Submit an audit at least once every two years, or
- Submit an annual financial report.
Use the flowchart below to determine your specific requirements. If you have questions, call the Office of Good Government at 701-328-9083.
If a local government is interested in inquiring about the State Auditor’s Office audit services and availability, please contact us for a cost proposal at 701-328-2241 or e-mail us at ndsao@nd.gov.
Training
Register for The Learning Series — a free, one-hour virtual training series designed specifically for local government professionals handling accounting functions in small North Dakota governments. These sessions provide practical guidance, valuable insights, and expert-led discussions to help you navigate financial responsibilities with confidence. Join us to enhance your skills and stay informed on best practices in government accounting!
On-Demand Training Videos
Check out education page for a series of training videos designed to help you succeed. Topics include:
- Understanding audits
- Budgeting best practices
- Key financial reporting requirements
Key North Dakota Century Code References:
County Auditors
- Budget - NDCC 11-23 County Budget and NDCC 57-15 Tax Levies and Limitations
- Public Improvement Projects - NDCC 48-01.2 Public Improvement Bids and Contracts
- County Roads - NDCC 24-5 County Roads
- Public Funds - NDCC 21-04 Depositories of Public Funds
- Records Retention - NDCC 54-46 Records Management
- Budget File Template Created by the State Auditor's Office
City Auditors
- Budget - NDCC 40-40 Municipal Budget Law and NDCC 57-15 Tax Levies and Limitations
- Public Improvement Projects - NDCC 48-01.2 Public Improvement Bids and Contracts
- Public Funds - NDCC 21-04 Depositories of Public Funds
- Municipal Utilities - NDCC 40-33 Municipal Utilities
- Budget File Template Created by the State Auditor's Office
Additional Resources and Contacts
Outgoing City Auditor Checklist
A checklist to help make the handoff as smooth as possible. Click here to download.Buying Equipment from State Bids
Contact Sherry Neas, Central Services Division Director at the Office of Management and Budget, or visit their website.Using Money from the State Treasurer
For guidance on handling state funds, contact the Director of Finance.State Revolving Fund (SRF) Program
Interested in SRF funding? Contact DeAnn Ament at the North Dakota Public Finance Authority.Open Records Laws & Guidance
- North Dakota Open Records Manual from the North Dakota Attorney General’s Office
Open Records Guide from the North Dakota Attorney General’s Office
We’re Here to Help!
Your role as an auditor is crucial to the success of your community, and we’re here to provide the guidance you need. If you have any questions, don’t hesitate to contact our team—we’re happy to assist you! Call the Office of Good Government at 328-9083 or email is at ogg@nd.gov.