ND SB2246

Amends North Dakota Century Code section 54-10-14 to specify which political subdivisions the state auditor shall audit once every two years.

Requires state auditor to audit counties, cities, park districts, school districts, firefighters relief associations, airport authorities, public libraries, water resource districts, and other specified entities biennially.

Clarifies that when a city is audited, any political subdivision created by the city with bonding authority must also be included in the audit.

Expands the audit requirement list to include housing authorities not required to be audited by the federal Department of Housing and Urban Development.

Passed with unanimous approval: Senate vote 47-0 and House vote 94-0.