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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. 

For additional information, click here.

 

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