11-23 County Budget - North Dakota Statutes

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CHAPTER 11-23COUNTY BUDGET11-23-01. Officers required to furnish commissioners with departmental budget.Every officer in charge of any institution, office, or undertaking supported wholly or in part by the
county shall file with the board of county commissioners a departmental budget that is prescribed
by the state auditor.The departmental budget must include an itemized statement of theestimated amount of money that will be required for the maintenance, operation, or improvement
of the institution, office, or undertaking for the ensuing year. The board of county commissioners
may require additional information to clarify the departmental budget.11-23-02. Auditor to prepare budget of county expenditures. The county auditorshall prepare an annual budget for the general fund, each special revenue fund, and each debt
service fund of the county in the form prescribed by the state auditor. The budget must set forth
specifically:1.The detailed breakdown of the estimated revenues and appropriations requested for
each fund for the ensuing year.2.The detailed breakdown of the revenues and expenditures for each fund for the
preceding year.3.The detailed breakdown of estimated revenues and expenditures for each fund for
the current year.4.The transfers in or out for each fund for the preceding year and the estimated
transfers in or out for the current year and the ensuing year.5.The beginning and ending balance of each fund or estimates of the balances for the
preceding year, current year, and ensuing year.6.The tax levy request for any funds levying taxes for the ensuing year.7.The certificate of levy showing the amount levied for each fund and the total amount
levied.8.The budget must be prepared on the same basis of accounting used by the county
for its annual financial reports.9.The amount of cash reserve for the general fund and each special revenue fund, not
to exceed seventy-five percent of the appropriation for the fund.11-23-03. Notice of meeting to act on county budget. The estimates of necessaryexpenditures and the tax levies required therefor as shown by the auditor's budget statement,
together with a notice that the board of county commissioners will meet on a specified date for
the purpose of making tax levies as set forth in the estimates, naming the time and place of
holding such meeting, shall be published in at least one issue of the official newspaper of the
county. The county auditor shall notify by mail the township and city officers in regard to the date
of such meeting.11-23-04.Hearing on budget - Taxpayer may appear.The board of countycommissioners shall meet at the time and place designated in the notice prescribed by section
11-23-03. Any taxpayer who may appear shall be heard in favor of or against any proposed
expenditures or tax levies. When the hearing shall have been concluded, the board shall adopt
such estimate as finally is determined upon. All taxes shall be levied in specific amounts and
shall not exceed the amount specified in the published estimates.Page No. 111-23-05.Computing amount of levy.The amount which the board of countycommissioners shall levy as the county tax shall be computed by adding together the amounts of
the annual appropriation and of that part of any special appropriation which is to be raised by
taxation and deducting therefrom so much of the probable receipts from all sources, except
loans, and so much of the unappropriated balance in the county treasury at the close of the
auditor's books for the previous year as the board deems advisable. The board, on or before the
October meeting required by section 11-11-05, shall determine the amount of taxes that shall be
levied for county purposes and shall levy all such taxes in specific amounts.11-23-06.Expenditure cannot be made in excess of appropriation.No countyexpenditure may be made or liability incurred, nor may a bill be paid for any purpose, in excess
of the appropriation, except as provided in section 11-23-07.11-23-07. Transfer of money from other funds. If the appropriation for any purpose isnot sufficient to meet the expenditures required by law, the county auditor, on the order of the
board of county commissioners, may make a transfer to the required fund from any other fund,
except from sinking and interest funds set aside to pay the principal or interest on outstanding
bond issues, or from funds set aside to retire any other outstanding indebtedness, or from funds
received from the state for road, bridge, and highway purposes. The board shall place on its
records a statement of all of such transfers, with the reasons therefor in detail, and shall report
fully and specifically thereon in the published statements of its proceedings.11-23-08. Expenditure when no appropriation made. Repealed by S.L. 1989, ch. 153,