Title 40 — Municipal Government

Each city auditor of each city shall keep 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 p…

The city auditor, with the consent 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 the performance of the duties of the office under the auditor's direction …

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 …

The city auditor of each city shall prepare and submit to the governing body of the city reports as follows: 1. Monthly financial statement. A monthly financial statement shall be prepared showing the revenues, expenditures, transfers, and fund balances. 2. Annual financial state…

Within sixty days after the close of each fiscal year, the auditor of each city shall make and cause to be published in the official city newspaper a financial statement of the city showing the receipts and disbursements on account of each fund during the last preceding year.

All claims 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 i…

A city auditor may administer oaths and affirmations to witness and take testimony in connection with any of the duties imposed upon the city auditor by the laws of this state.

The city auditor 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 as evid…

Repealed by S.L. 1981, ch. 276, § 3. 40-16-11. Funds - Controlled by governing body - Exceptions - Disbursement on order. All funds in the city treasury, except school funds, funds created and set apart for the payment of interest and principal of the debt of the city, and funds …

The city auditor shall pay out funds appropriated for special purposes only for the purposes for which they were appropriated even though the governing body directs to the contrary.

The governing body, at a regular meeting, may cancel and destroy all warrants drawn on any fund of the city which have remained on file for a period of one year or more next preceding the regular meeting at which the cancellation takes place. The governing body may cancel and des…

The city auditor shall keep the city's money separate from other moneys, and shall not, either directly or indirectly, use the city's money, warrants, or other obligations in the auditor's custody and keep it for the auditor's own use and benefit or for that of any other person o…

The city auditor shall assume all functions and duties of the city treasurer when indicated in other chapters of the code.

The city council or city commission may delegate any functions and duties of the city auditor to an officer appointed under section 40-14-04 or 40-15-05.