Local Government Audit Reports

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

 

Airport Authorities

Area Career and Technology Centers

Cities

Correction Centers

Counties

Firefighters Relief Associations

Garrison Diversion Conservancy District

Health Units

Irrigation Districts

Park Districts

Public Libraries

Recreation Service Districts

Regional Planning Councils

Rural Ambulance Service Districts

Rural Fire Protection Districts

School Districts

Soil Conservation Districts

Southwest Water Authority

Special Education Districts

State Boards

Water Resource Districts

Weed Boards

Western Area Water Supply Authority