ND HB1137

Amends section 54-10-27 of the North Dakota Century Code regarding audit requirements for occupational and professional boards.

Requires governing boards to provide an audit once every two years by a certified or licensed public accountant, with reports submitted to the state auditor's office.

Allows occupational or professional boards with less than fifty thousand dollars in annual receipts to submit an annual report to the state auditor instead of a biennial audit.

Permits the state auditor to charge boards up to fifty dollars per hour for reviewing annual reports and to charge fair market value for additional examinations or audits when reports are not filed.

Passed the House 92-0 (2 absent) and Senate 44-1 (2 absent) in 2013.