ND SB2259

Amends North Dakota Century Code to require state auditor's reports on agricultural commodity groups' financial statements, excluding the North Dakota beekeepers association and North Dakota turkey federation.

Sets audit fees for agricultural commodity groups listed in section 4.1-44-04 at $6,000 for annual financial statement audits or $4,000 for two-year single-page financial statement audits through the biennium ending June 30, 2025.

Authorizes a five percent increase to audit fees on July 1 of each odd-numbered year after 2025.

Requires state agencies to pay audit costs using nongeneral fund moneys, with the option to use general fund moneys upon legislative assembly or budget section approval if nongeneral funds are unavailable.

Passed with overwhelming support: 46-0 in the Senate and 85-0 in the House.