40-16 City Auditor

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CHAPTER 40-16CITY AUDITOR40-16-01. Office of city auditor - Location - Salary. Each city auditor of each city shallkeep the city auditor's office at the meeting place of the governing body or at such place as<br>designated by the governing body. The city auditor's salary shall be fixed by the city governing<br>body and the city auditor shall receive no fees or per diem in addition thereto.40-16-02. Deputy auditor - Appointment - Duties - Liability. The city auditor, with theconsent and approval of the governing body of the city, may appoint a deputy and file such<br>appointment in the city auditor's office.The deputy, if one is appointed, shall aid in theperformance of the duties of the office under the auditor's direction and in the absence or<br>disability of the auditor, or if there is a vacancy in the office of the auditor, the deputy shall<br>perform the duties of the auditor. The auditor and the surety on the auditor's official bond shall<br>be liable for the acts of the deputy.40-16-03. Duties of city auditor in general. It shall be the duty of each city auditor:1.Meetings. To attend all meetings of the governing body and keep a complete record<br>of its proceedings. The official proceedings are to be signed by the auditor when<br>they are prepared and by the executive officer upon board approval at a subsequent<br>meeting.2.Records. To keep all papers and records of the city.3.Records. To maintain a complete record of all financial transactions of the city which<br>includes receipts, disbursements, fund balances, and other assets, liabilities, and<br>equity.4.Bonds and evidences of indebtedness.To examine and countersign all bonds,orders, or other evidences of indebtedness of the city before the same become valid.5.Books of account. To keep regular books of account in which the city auditor shall<br>enter all indebtedness of the city and which at all times shall show the financial<br>condition of the city, the amount of bonds, orders, certificates, or other evidences of<br>indebtedness issued by the governing body, the amount of all bonds, orders,<br>certificates, or other evidences of indebtedness which have been redeemed, and the<br>amount of each outstanding.6.List of bonds, orders, and other evidences of indebtedness. To make and keep a list<br>of outstanding city bonds, orders, certificates, or other evidences of indebtedness<br>showing to whom and for what purpose the same were issued, when and where<br>each is payable, the rate of interest each bears, and to recommend such action to<br>the governing body as will secure the punctual payment of the principal and interest<br>of such bonds or other indebtedness.7.Countersign contracts. To countersign all contracts made in behalf of the city if the<br>necessary funds have been provided to pay the liability incurred thereunder, to<br>countersign certificates of work authorized by any committee of the governing body,<br>or by any city officer. Each contract made in behalf of a city or to which a city is a<br>party shall be void unless countersigned by the auditor.8.Present communications. To present to the governing body for its consideration at<br>its next meeting all communications, claims, and other matters filed in the city<br>auditor's office.Page No. 19.Ordinances and official bonds.To record all ordinances adopted and licensesgranted by the city and all official bonds of city officers in books kept for that purpose<br>which shall be open to public inspection at reasonable times.10.Work certificates. To keep a list of all certificates issued by the city for work or any<br>other purpose.11.Accounts with officers. To keep accounts with all receiving and disbursing officers of<br>the city showing the amount they have received from the different sources of<br>revenue, and the amount which they have disbursed under the direction of the<br>governing body.12.Record of official acts. To keep a record of the city auditor's official acts and doings<br>and to enter all contracts in an indexed book which shall be open to the inspection of<br>the public.13.Special assessment lists. To make a list of all certificates for the payment of which<br>special taxes are to be levied in each year in time for the same to be inserted in the<br>tax roll in the form of a schedule of special taxes and to certify to the correctness<br>thereof. The certified schedule shall be prima facie evidence of the legality and<br>regularity of the taxes levied in pursuance thereof, but no irregularity in the making of<br>such lists shall invalidate any such special tax.14.Receipts. To issue prenumbered duplicate receipts for all moneys paid into the city<br>treasury from whatever source received specifying the date and amount of such<br>payment and upon what account such money is paid.Such receipts shall berecorded numerically in the record of receipts.15.Disbursements.Submit all claims against the city to the governing body forapproval. Upon approval, the auditor shall draw and countersign, along with the<br>executive officer, a warrant in payment of the claim. No warrant shall be delivered or<br>mailed until such warrant has been recorded in the disbursement record. Approval<br>of all claims shall be recorded in the official proceedings of the governing body<br>showing the warrant number, payee, and amount, except that salaries and wages<br>may be consolidated in one order, and this shall be sufficient to indicate approval<br>without requiring a majority of the members of the governing body to sign or initial<br>the voucher or order for payment.16.Monthly reconcilement.To reconcile monthly the bank statements listing alldeposits in transit and outstanding checks.17.Additional duties. To perform, from time to time, such duties not required specifically<br>by the provisions of this chapter as the governing body may direct.40-16-04.Reports of city auditor.The city auditor of each city shall prepare andsubmit to the governing body of the city reports as follows:1.Monthly financial statement.A monthly financial statement shall be preparedshowing the revenues, expenditures, transfers, and fund balances.2.Annual financial statement. An annual financial statement shall be prepared, on or<br>before March first, showing the revenues, expenditures, transfers, and fund<br>balances of the city for the year ended December thirty-first.This financialstatement shall be retained in the office of the city auditor as a permanent public<br>record.40-16-05. Auditor to publish statement. Within sixty days after the close of each fiscalyear, the auditor of each city shall make and cause to be published in the official city newspaperPage No. 2a financial statement of the city showing the receipts and disbursements on account of each fund<br>during the last preceding year.40-16-06. Claims and demands against city filed with auditor - Duty of auditor. Allclaims and demands against a city, whether founded on contract or otherwise, and to be paid<br>from any fund, including a municipal utilities fund, shall be filed with the city auditor. The city<br>auditor shall examine each claim filed and determine whether or not it is properly itemized and<br>certified in the form prescribed in section 54-14-04. If a claim is filed on a contract, the city<br>auditor shall determine whether or not the items charged are correct and were incurred by proper<br>authority. The auditor shall endorse the auditor's approval upon any claim that the auditor finds<br>to be correct. If the city auditor disapproves any claim in whole or in part, the auditor shall report<br>the auditor's reasons therefor to the governing body. The city auditor shall report all evidence<br>taken by the auditor in connection with any claim. No claim shall be considered by the governing<br>body until it shall have been examined and reported upon by the auditor and audited and<br>adjusted by the proper committee or member of the governing body.40-16-07.Auditor may take testimony.A city auditor may administer oaths andaffirmations to witness and take testimony in connection with any of the duties imposed upon the<br>city auditor by the laws of this state.40-16-08. Auditor a member of board of public works in commission city. The cityauditor in a city operating under the commission system of government shall be ex officio<br>secretary of the board of public works and shall perform the duties of a member of such board.40-16-09. Copies of books, records, and transcripts of records of city auditor asevidence. Copies of any and all books, papers, documents, or instruments duly filed and kept in<br>the office of a city auditor and transcripts from the records of the proceedings of the governing<br>body of a city certified by the city auditor shall be evidence in all courts and places in like manner<br>and with the same force and effect as if the originals were produced.40-16-10. Destruction of city records. Repealed by S.L. 1981, ch. 276,</div></article><aside class="right-sidebar"><div class="related-sidebar"><h3><span class="emoji">⚖️</span> State Laws</h3><ul class="state-laws-list"><li><a href="https://state-laws.laws.com/state-of-alabama">The State Laws of Alabama</a></li><li><a href="https://state-laws.laws.com/state-of-alaska">The State Laws of Alaska</a></li><li><a href="https://state-laws.laws.com/state-of-arizona">The State Laws of Arizona</a></li><li><a href="https://state-laws.laws.com/state-of-arkansas">The State Laws of Arkansas</a></li><li><a href="https://state-laws.laws.com/state-of-california">The State Laws of California</a></li><li><a href="https://state-laws.laws.com/state-of-colorado">The State Laws of Colorado</a></li><li><a href="https://state-laws.laws.com/state-of-connecticut">The State Laws of Connecticut</a></li><li><a href="https://state-laws.laws.com/state-of-delaware">The State Laws of Delaware</a></li><li><a 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height:815px; text-align:center;\"\u003eLoading PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t40/pdf/t40c16.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003eCHAPTER 40-16CITY AUDITOR40-16-01. Office of city auditor - Location - Salary. Each city auditor of each city shallkeep the city auditor's office at the meeting place of the governing body or at such place as\u003cbr\u003edesignated by the governing body. The city auditor's salary shall be fixed by the city governing\u003cbr\u003ebody and the city auditor shall receive no fees or per diem in addition thereto.40-16-02. Deputy auditor - Appointment - Duties - Liability. The city auditor, with theconsent and approval of the governing body of the city, may appoint a deputy and file such\u003cbr\u003eappointment in the city auditor's office.The deputy, if one is appointed, shall aid in theperformance of the duties of the office under the auditor's direction and in the absence or\u003cbr\u003edisability of the auditor, or if there is a vacancy in the office of the auditor, the deputy shall\u003cbr\u003eperform the duties of the auditor. The auditor and the surety on the auditor's official bond shall\u003cbr\u003ebe liable for the acts of the deputy.40-16-03. Duties of city auditor in general. It shall be the duty of each city auditor:1.Meetings. To attend all meetings of the governing body and keep a complete record\u003cbr\u003eof its proceedings. The official proceedings are to be signed by the auditor when\u003cbr\u003ethey are prepared and by the executive officer upon board approval at a subsequent\u003cbr\u003emeeting.2.Records. To keep all papers and records of the city.3.Records. To maintain a complete record of all financial transactions of the city which\u003cbr\u003eincludes receipts, disbursements, fund balances, and other assets, liabilities, and\u003cbr\u003eequity.4.Bonds and evidences of indebtedness.To examine and countersign all bonds,orders, or other evidences of indebtedness of the city before the same become valid.5.Books of account. To keep regular books of account in which the city auditor shall\u003cbr\u003eenter all indebtedness of the city and which at all times shall show the financial\u003cbr\u003econdition of the city, the amount of bonds, orders, certificates, or other evidences of\u003cbr\u003eindebtedness issued by the governing body, the amount of all bonds, orders,\u003cbr\u003ecertificates, or other evidences of indebtedness which have been redeemed, and the\u003cbr\u003eamount of each outstanding.6.List of bonds, orders, and other evidences of indebtedness. To make and keep a list\u003cbr\u003eof outstanding city bonds, orders, certificates, or other evidences of indebtedness\u003cbr\u003eshowing to whom and for what purpose the same were issued, when and where\u003cbr\u003eeach is payable, the rate of interest each bears, and to recommend such action to\u003cbr\u003ethe governing body as will secure the punctual payment of the principal and interest\u003cbr\u003eof such bonds or other indebtedness.7.Countersign contracts. To countersign all contracts made in behalf of the city if the\u003cbr\u003enecessary funds have been provided to pay the liability incurred thereunder, to\u003cbr\u003ecountersign certificates of work authorized by any committee of the governing body,\u003cbr\u003eor by any city officer. Each contract made in behalf of a city or to which a city is a\u003cbr\u003eparty shall be void unless countersigned by the auditor.8.Present communications. To present to the governing body for its consideration at\u003cbr\u003eits next meeting all communications, claims, and other matters filed in the city\u003cbr\u003eauditor's office.Page No. 19.Ordinances and official bonds.To record all ordinances adopted and licensesgranted by the city and all official bonds of city officers in books kept for that purpose\u003cbr\u003ewhich shall be open to public inspection at reasonable times.10.Work certificates. To keep a list of all certificates issued by the city for work or any\u003cbr\u003eother purpose.11.Accounts with officers. To keep accounts with all receiving and disbursing officers of\u003cbr\u003ethe city showing the amount they have received from the different sources of\u003cbr\u003erevenue, and the amount which they have disbursed under the direction of the\u003cbr\u003egoverning body.12.Record of official acts. To keep a record of the city auditor's official acts and doings\u003cbr\u003eand to enter all contracts in an indexed book which shall be open to the inspection of\u003cbr\u003ethe public.13.Special assessment lists. To make a list of all certificates for the payment of which\u003cbr\u003especial taxes are to be levied in each year in time for the same to be inserted in the\u003cbr\u003etax roll in the form of a schedule of special taxes and to certify to the correctness\u003cbr\u003ethereof. The certified schedule shall be prima facie evidence of the legality and\u003cbr\u003eregularity of the taxes levied in pursuance thereof, but no irregularity in the making of\u003cbr\u003esuch lists shall invalidate any such special tax.14.Receipts. To issue prenumbered duplicate receipts for all moneys paid into the city\u003cbr\u003etreasury from whatever source received specifying the date and amount of such\u003cbr\u003epayment and upon what account such money is paid.Such receipts shall berecorded numerically in the record of receipts.15.Disbursements.Submit all claims against the city to the governing body forapproval. Upon approval, the auditor shall draw and countersign, along with the\u003cbr\u003eexecutive officer, a warrant in payment of the claim. No warrant shall be delivered or\u003cbr\u003emailed until such warrant has been recorded in the disbursement record. Approval\u003cbr\u003eof all claims shall be recorded in the official proceedings of the governing body\u003cbr\u003eshowing the warrant number, payee, and amount, except that salaries and wages\u003cbr\u003emay be consolidated in one order, and this shall be sufficient to indicate approval\u003cbr\u003ewithout requiring a majority of the members of the governing body to sign or initial\u003cbr\u003ethe voucher or order for payment.16.Monthly reconcilement.To reconcile monthly the bank statements listing alldeposits in transit and outstanding checks.17.Additional duties. To perform, from time to time, such duties not required specifically\u003cbr\u003eby the provisions of this chapter as the governing body may direct.40-16-04.Reports of city auditor.The city auditor of each city shall prepare andsubmit to the governing body of the city reports as follows:1.Monthly financial statement.A monthly financial statement shall be preparedshowing the revenues, expenditures, transfers, and fund balances.2.Annual financial statement. An annual financial statement shall be prepared, on or\u003cbr\u003ebefore March first, showing the revenues, expenditures, transfers, and fund\u003cbr\u003ebalances of the city for the year ended December thirty-first.This financialstatement shall be retained in the office of the city auditor as a permanent public\u003cbr\u003erecord.40-16-05. Auditor to publish statement. Within sixty days after the close of each fiscalyear, the auditor of each city shall make and cause to be published in the official city newspaperPage No. 2a financial statement of the city showing the receipts and disbursements on account of each fund\u003cbr\u003eduring the last preceding year.40-16-06. Claims and demands against city filed with auditor - Duty of auditor. Allclaims and demands against a city, whether founded on contract or otherwise, and to be paid\u003cbr\u003efrom any fund, including a municipal utilities fund, shall be filed with the city auditor. The city\u003cbr\u003eauditor shall examine each claim filed and determine whether or not it is properly itemized and\u003cbr\u003ecertified in the form prescribed in section 54-14-04. If a claim is filed on a contract, the city\u003cbr\u003eauditor shall determine whether or not the items charged are correct and were incurred by proper\u003cbr\u003eauthority. The auditor shall endorse the auditor's approval upon any claim that the auditor finds\u003cbr\u003eto be correct. If the city auditor disapproves any claim in whole or in part, the auditor shall report\u003cbr\u003ethe auditor's reasons therefor to the governing body. The city auditor shall report all evidence\u003cbr\u003etaken by the auditor in connection with any claim. No claim shall be considered by the governing\u003cbr\u003ebody until it shall have been examined and reported upon by the auditor and audited and\u003cbr\u003eadjusted by the proper committee or member of the governing body.40-16-07.Auditor may take testimony.A city auditor may administer oaths andaffirmations to witness and take testimony in connection with any of the duties imposed upon the\u003cbr\u003ecity auditor by the laws of this state.40-16-08. Auditor a member of board of public works in commission city. The cityauditor in a city operating under the commission system of government shall be ex officio\u003cbr\u003esecretary of the board of public works and shall perform the duties of a member of such board.40-16-09. Copies of books, records, and transcripts of records of city auditor asevidence. Copies of any and all books, papers, documents, or instruments duly filed and kept in\u003cbr\u003ethe office of a city auditor and transcripts from the records of the proceedings of the governing\u003cbr\u003ebody of a city certified by the city auditor shall be evidence in all courts and places in like manner\u003cbr\u003eand with the same force and effect as if the originals were produced.40-16-10. Destruction of city records. 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