58-11 Township Board of Auditors - North Dakota Statutes

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CHAPTER 58-11TOWNSHIP BOARD OF AUDITORS58-11-01. Township board of auditors - Members - Duties. The board of townshipsupervisors shall constitute a board of auditors for the purpose of auditing all accounts payable
by the township. Two members of the board of township supervisors acting as the board of
auditors constitute a quorum.58-11-02. Meetings of board of auditors - When held - Duties. The board of auditorsshall meet on the second Tuesday in March and on the second Monday in June in each year and
at such other times as it deems necessary and expedient for the purpose of auditing and settling
all charges against the township. It shall state on each account the amount allowed by it, but no
allowance may be made for any account which does not state specifically each item and the
nature thereof.58-11-03. Auditing accounts of treasurer and other township officers. At its meetingon the second Tuesday of March in each year, the board of auditors shall examine and audit the
accounts of the township treasurer for all moneys received and disbursed. At the meeting, the
board shall audit the accounts of all other township officers who are authorized to receive or
disburse money of the township. If a new treasurer has been elected at the annual meeting, the
board of auditors shall audit the final statement of the outgoing treasurer at a meeting on the
fourth Tuesday in March.58-11-04. Board to report accounts audited and allowed and budget for ensuingyear. The board of auditors shall make a report stating in detail the items of account audited and
allowed, the nature of each account, and the name of the person to whom such account was
allowed. It shall also prepare a statement of the fiscal concerns of the township and an estimate
of the sum necessary for the current and incidental expenses thereof for the ensuing year.58-11-05. Report to be read at township meeting - Reference to committee. Thereport of the board of auditors must be produced and must be read publicly by the township clerk
at the next ensuing township meeting, and the whole or any portion of such report may be
referred by order of the meeting to a committee whose duty it is to examine the same and report
thereon to the meeting.58-11-06. Treasurer shall pay all orders. The amount of any account audited andallowed by the board of auditors and the amount of any account voted to be allowed at any
township meeting must be paid by the township treasurer on the order of the board signed by the
chairman and countersigned by the clerk of the township. Approval of any account audited and
allowed by the board must be recorded in the record of its proceedings and this is sufficient to
indicate approval without requiring a majority of the board to sign or initial the voucher or order
for payment. All orders issued to any person by the board for any sum due from such township
shall be receivable in payment of the township taxes of such township.Page No. 1Document Outlinechapter 58-11 township board of auditors