ND SB2203

Amends North Dakota Century Code section 54-27-26 to require counties, cities, and townships to provide annual reports to the tax commissioner on transportation funding and expenditures within 90 days after the close of each calendar year.

Reports must include by fund the beginning balance, revenues by major source, expenditures by major category, ending balance, and any other information requested by the tax commissioner.

Allows townships to satisfy the reporting requirement by providing a copy of their annual township financial report that was already submitted to the county.

Declared an emergency measure.

Passed with bipartisan support: Senate voted 45-0 (2 absent), House voted 93-0 (1 absent).