54-44 Office of Management and Budget - North Dakota Statutes

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CHAPTER 54-44OFFICE OF MANAGEMENT AND BUDGET54-44-01. Responsibility of the office of management and budget. The office ofmanagement and budget is to be a central authority, vested with the control and supervision of
the fiscal administration of the executive branch of the government, and is directly responsible to
the governor. The office of the state auditor has the primary responsibility of conducting a true
independent postaudit of all the executive departments and agencies.The responsibility ofcollecting additional taxes is consolidated and vested in the office of the state tax commissioner.This chapter must be liberally construed in a manner which will implement this section.54-44-02. State office of management and budget. There is an office of managementand budget vested with the duties, powers, and responsibilities necessary to supervise and
administer the fiscal transactions of the various state departments, agencies, boards, and
commissions.54-44-03.Director of the office of management and budget.There must be adirector of the office of management and budget who must be appointed by and serve at the will
of the governor. The salary of the director must be set by the governor within the limits of the
amount appropriated for salaries by the legislative assembly, and the director and other
employees of the office must be reimbursed for expenses incurred in carrying out the duties of
their office at the same rate and in the same manner as other state officials. The director is
empowered to adopt rules, not inconsistent with law or rules established by the governor, for the
administration of the office of management and budget, the conduct of its employees, the
distribution and performance of its business, and the custody, use, and preservation of the
records, documents, and property pertaining thereto. The director is empowered to set up such
divisions or other internal organization within the office that the director determines necessary in
order to efficiently carry out the duties, powers, and responsibilities of the office.54-44-04.Powers and duties of the director of the office of management andbudget. The director of the office of management and budget, or such subordinate officer as the
director shall designate:1.Shall examine the budget affecting the legislative and judicial branches of the state
government, but only for the purpose of determining the sufficiency of funds to meet
the contemplated expenditures of these branches of state government or their
officers or agencies.2.Shall keep the general accounts, reflecting for each fund the resources and balance,
together with current revenues and expenditures, and shall provide for an accrual
accounting system.3.Shall, acting as director of the office of the budget, process all claims for submittal to
the office of management and budget, which may conduct the preaudit of all claims
from the executive branch of the government before payment and the director shall
conduct the current audit of all revenues, which must include the supervision of the
collection of all moneys due the state.4.Except as otherwise provided by law, shall prepare warrants for payment of all
claims.5.May, in anticipation of federal revenues to be received within fifteen days, prepare
warrants to be signed by the state auditor in payment of duly authorized vouchers
even though funds at such time do not exist to honor the warrants. Warrants so
issued are payable by the state treasurer out of any funds in the treasurer's hands
other than sinking funds or funds dedicated by the Constitution of North Dakota for
other purposes.Page No. 16.Is vested with the duties, powers, and responsibilities involved in the development
and installation of financial records and procedures for all state departments and
agencies.7.Shall coordinate the development of accounting and financial related systems.8.Shall create an accounting manual and provide sufficient training of current and
potential users concerning the functions and use of a statewide accounting and
reporting system.9.Shall provide for the maintaining of accounting records which will identify the
revenues and expenditures of the state in accordance with the requirements of the
state's central accounting system.10.Shall provide for expenditures from general and special fund appropriations to be
made in accordance with the requirements of the state's central accounting system.11.May provide for federal fund receipts and disbursements to be deposited and
disbursed from a state federal fund in accordance with the requirements of the
state's central accounting system.12.Shall conduct such interval audits of accounts in the several departments of the
state as the director deems necessary.13.Shall issue current reports to administrative officials concerning the status of
revenue, expenditures, and appropriation accounts, and shall make periodic
financial reports to the governor, administrative officials, the legislative assembly,
and the public.14.Shall prepare on an annual basis comprehensive financial statements of the state of
North Dakota.15.Shall, when requested, give information in writing to either house of the legislative
assembly relating to the fiscal affairs of the state or to the administration of the office
of management and budget.16.Shall submit to the governor at the close of each business day, or at such times as
the governor may request, a report showing the current condition of each fund and
appropriation.17.Shall keep an account between the state and state treasurer, and charge the state
treasurer therein with the balance in the treasury when the treasurer came into
office, and with all moneys received by the state treasurer, and credit the treasurer
with all warrants drawn on and paid by the treasurer.18.Is vested with the duties, powers, and responsibilities involved in the operation of a
centralized purchasing service.19.Shall maintain and operate such supply rooms as may be found desirable to supply
the several departments with office supplies and other commonly used commodities;
however, this subsection may not be construed as authorizing the establishment of a
warehousing system.20.Shall distribute federal and state surplus property pursuant to sections 54-44-04.5
and 54-44-04.6.21.Shall establish and operate a central duplicating service and central mechanical or
electronic data processing facilities.Page No. 222.Shall perform such other duties as are or may be prescribed by law.23.Shall account for and monitor all funds received by the state from any tobacco
settlement dollars described in section 54-27-25 and all associated settlements and
related funds and shall report to the budget section of the legislative management on
the status of such funds, settlements, offsets, and net resulting revenues and any
other related information the budget section requires.24.Shall prepare and submit to the legislative council by October 1, 2010, a report
including the location, expenses, and square footage requirements of all facilities
occupied by each state agency.The report must include recommendations forrelocation of any entity to achieve improvements in service to the public along with
optimal efficiencies in usage of space and cost.The report must includerecommendations within the master plan for construction of buildings on the capitol
grounds.54-44-04.1.The director of the office of management and budget shall haveauthority to withhold or deduct certain amounts from employees' compensation.Thedirector of the office of management and budget, in addition to other deductions or withholdings
authorized or permitted by law, is authorized to withhold or deduct from the employees' monetary
compensation such amounts as may be determined by the employer and employees to
participate in tax-favored or tax-sheltered annuity programs which are authorized by the federal
Internal Revenue Code.54-44-04.2.Unemployment compensation assessments to departments andinstitutions.Beginning July 1, 1979, all departments and institutions of the state of NorthDakota shall pay to the office of management and budget one percent of the first six thousand
dollars of each employee's earnings.Such assessments must be paid to the office ofmanagement and budget in accordance with guidelines established by the office of the budget,
from the general fund and special funds appropriated for salaries and wages to the individual
departments and institutions. The moneys received from such assessments must be deposited
by the office of management and budget into a fund for the purpose of paying unemployment
compensation claims. The director of the office of management and budget may decrease or
suspend the assessments provided for in this section upon determination that the funds
deposited pursuant to this section are sufficient to offset anticipated obligations.54-44-04.3. Appropriation of unemployment compensation assessments. Repealedby S.L. 1989, ch. 116,