The state auditor shall perform audits of political subdivisions pursuant to section 54-10-14 unless otherwise requested by the governing board, ordered by the governor or the legislative audit and fiscal review committee, or on petition pursuant to section 54-10-15, or at the discretion of the state auditor for alleged improprieties.
Political subdivisions - Audits - State auditor powers
N.D.C.C. § 54-10-13 — under State Auditor.
N.D.C.C. § 54-10-13