40-16 City Auditor - North Dakota Statutes

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CHAPTER 40-16CITY AUDITOR40-16-01. Office of city auditor - Location - Salary. Each city auditor of each city shallkeep the city auditor's office at the meeting place of the governing body or at such place as
designated by the governing body. The city auditor's salary shall be fixed by the city governing
body and the city auditor shall receive no fees or per diem in addition thereto.40-16-02. Deputy auditor - Appointment - Duties - Liability. The city auditor, with theconsent and approval of the governing body of the city, may appoint a deputy and file such
appointment in the city auditor's office.The deputy, if one is appointed, shall aid in theperformance of the duties of the office under the auditor's direction and in the absence or
disability of the auditor, or if there is a vacancy in the office of the auditor, the deputy shall
perform the duties of the auditor. The auditor and the surety on the auditor's official bond shall
be liable for the acts of the deputy.40-16-03. Duties of city auditor in general. It shall be the duty of each city auditor:1.Meetings. To attend all meetings of the governing body and keep a complete record
of its proceedings. The official proceedings are to be signed by the auditor when
they are prepared and by the executive officer upon board approval at a subsequent
meeting.2.Records. To keep all papers and records of the city.3.Records. To maintain a complete record of all financial transactions of the city which
includes receipts, disbursements, fund balances, and other assets, liabilities, and
equity.4.Bonds and evidences of indebtedness.To examine and countersign all bonds,orders, or other evidences of indebtedness of the city before the same become valid.5.Books of account. To keep regular books of account in which the city auditor shall
enter all indebtedness of the city and which at all times shall show the financial
condition of the city, the amount of bonds, orders, certificates, or other evidences of
indebtedness issued by the governing body, the amount of all bonds, orders,
certificates, or other evidences of indebtedness which have been redeemed, and the
amount of each outstanding.6.List of bonds, orders, and other evidences of indebtedness. To make and keep a list
of outstanding city bonds, orders, certificates, or other evidences of indebtedness
showing to whom and for what purpose the same were issued, when and where
each is payable, the rate of interest each bears, and to recommend such action to
the governing body as will secure the punctual payment of the principal and interest
of such bonds or other indebtedness.7.Countersign contracts. To countersign all contracts made in behalf of the city if the
necessary funds have been provided to pay the liability incurred thereunder, to
countersign certificates of work authorized by any committee of the governing body,
or by any city officer. Each contract made in behalf of a city or to which a city is a
party shall be void unless countersigned by the auditor.8.Present communications. To present to the governing body for its consideration at
its next meeting all communications, claims, and other matters filed in the city
auditor's office.Page No. 19.Ordinances and official bonds.To record all ordinances adopted and licensesgranted by the city and all official bonds of city officers in books kept for that purpose
which shall be open to public inspection at reasonable times.10.Work certificates. To keep a list of all certificates issued by the city for work or any
other purpose.11.Accounts with officers. To keep accounts with all receiving and disbursing officers of
the city showing the amount they have received from the different sources of
revenue, and the amount which they have disbursed under the direction of the
governing body.12.Record of official acts. To keep a record of the city auditor's official acts and doings
and to enter all contracts in an indexed book which shall be open to the inspection of
the public.13.Special assessment lists. To make a list of all certificates for the payment of which
special taxes are to be levied in each year in time for the same to be inserted in the
tax roll in the form of a schedule of special taxes and to certify to the correctness
thereof. The certified schedule shall be prima facie evidence of the legality and
regularity of the taxes levied in pursuance thereof, but no irregularity in the making of
such lists shall invalidate any such special tax.14.Receipts. To issue prenumbered duplicate receipts for all moneys paid into the city
treasury from whatever source received specifying the date and amount of such
payment and upon what account such money is paid.Such receipts shall berecorded numerically in the record of receipts.15.Disbursements.Submit all claims against the city to the governing body forapproval. Upon approval, the auditor shall draw and countersign, along with the
executive officer, a warrant in payment of the claim. No warrant shall be delivered or
mailed until such warrant has been recorded in the disbursement record. Approval
of all claims shall be recorded in the official proceedings of the governing body
showing the warrant number, payee, and amount, except that salaries and wages
may be consolidated in one order, and this shall be sufficient to indicate approval
without requiring a majority of the members of the governing body to sign or initial
the voucher or order for payment.16.Monthly reconcilement.To reconcile monthly the bank statements listing alldeposits in transit and outstanding checks.17.Additional duties. To perform, from time to time, such duties not required specifically
by the provisions of this chapter as the governing body may direct.40-16-04.Reports of city auditor.The city auditor of each city shall prepare andsubmit to the governing body of the city reports as follows:1.Monthly financial statement.A monthly financial statement shall be preparedshowing the revenues, expenditures, transfers, and fund balances.2.Annual financial statement. An annual financial statement shall be prepared, on or
before March first, showing the revenues, expenditures, transfers, and fund
balances of the city for the year ended December thirty-first.This financialstatement shall be retained in the office of the city auditor as a permanent public
record.40-16-05. Auditor to publish statement. Within sixty days after the close of each fiscalyear, the auditor of each city shall make and cause to be published in the official city newspaperPage No. 2a financial statement of the city showing the receipts and disbursements on account of each fund
during the last preceding year.40-16-06. Claims and demands against city filed with auditor - Duty of auditor. Allclaims and demands against a city, whether founded on contract or otherwise, and to be paid
from any fund, including a municipal utilities fund, shall be filed with the city auditor. The city
auditor shall examine each claim filed and determine whether or not it is properly itemized and
certified in the form prescribed in section 54-14-04. If a claim is filed on a contract, the city
auditor shall determine whether or not the items charged are correct and were incurred by proper
authority. The auditor shall endorse the auditor's approval upon any claim that the auditor finds
to be correct. If the city auditor disapproves any claim in whole or in part, the auditor shall report
the auditor's reasons therefor to the governing body. The city auditor shall report all evidence
taken by the auditor in connection with any claim. No claim shall be considered by the governing
body until it shall have been examined and reported upon by the auditor and audited and
adjusted by the proper committee or member of the governing body.40-16-07.Auditor may take testimony.A city auditor may administer oaths andaffirmations to witness and take testimony in connection with any of the duties imposed upon the
city auditor by the laws of this state.40-16-08. Auditor a member of board of public works in commission city. The cityauditor in a city operating under the commission system of government shall be ex officio
secretary of the board of public works and shall perform the duties of a member of such board.40-16-09. Copies of books, records, and transcripts of records of city auditor asevidence. Copies of any and all books, papers, documents, or instruments duly filed and kept in
the office of a city auditor and transcripts from the records of the proceedings of the governing
body of a city certified by the city auditor shall be evidence in all courts and places in like manner
and with the same force and effect as if the originals were produced.40-16-10. Destruction of city records. Repealed by S.L. 1981, ch. 276,