Audits of political subdivisions by request of governor or order of the legislative audit and fiscal review committee, upon petition, or upon request of the state court administrator
N.D. Cent. Code § 54-10-15
in effect54-10-15. Audits of political subdivisions by request of governor or order of the
legislative audit and fiscal review committee, upon petition, or upon request of the state
court administrator.
1. The state auditor, by duly appointed deputy auditors or other authorized agents, shall
audit or review the books, records, and financial accounts of any political subdivision
when ordered by the legislative audit and fiscal review committee. The state auditor, by
duly appointed auditors or other authorized agents, may audit or review the books,
records, and financial accounts of any political subdivisions when requested by the
governor, requested by the governing board, or upon petition of at least thirty-five
percent of the qualified electors of any political subdivision enumerated in section
54-10-14 voting for the office of governor at the preceding general election regarding
school districts, upon petition of at least thirty-five percent of the qualified electors
voting at the preceding school board election regarding water districts subject to
chapter 61-35, upon a petition of at least ten percent or three hundred participating
members, whichever is fewer, or upon the request of the state court administrator with
respect to clerk of district court services provided by a county in accordance with
chapter 27-05.2. Fees for the audits must be paid in accordance with the provisions of
section 54-10-14.
2. If an audit is ordered due to financial irregularities or allegations of embezzlement, the
governor may suspend an elected or appointed school board member from the
individual's duties if the governor determines suspension is in the best interest of the
state pending the results of the audit. If the governor suspends an elected or
appointed school board member, the governor immediately shall provide notice to the
school board with which the suspended member serves. Within five days of receiving
notice, the school board shall appoint an individual to replace the suspended member
to serve during the pendency of the audit. The governor shall consult with the
superintendent of public instruction in determining whether suspension of a member of
a school board is in the best interest of the state.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t54c10.pdf#nameddest=54-10-15Fetched: 10/16/2026