2015 North Dakota Century Code Title 11 Counties Chapter 11-23 County Budget
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CHAPTER 11-23
COUNTY BUDGET
11-23-01. Officers required to furnish commissioners with departmental budget.
1. Every officer in charge of any institution, office, or undertaking supported wholly or in
part by the county shall file with the board of county commissioners a departmental
budget that is prescribed by the state auditor. The departmental budget must include
an itemized statement of the estimated amount of money that will be required for the
maintenance, operation, or improvement of the institution, office, or undertaking for the
ensuing year. The board of county commissioners may require additional information
to clarify the departmental budget.
2. a. The departmental budget submitted by the county social service board in 2015 for
the 2016 budget may not exceed an amount determined using the departmental
budget submitted in 2014 by the county social service board as a starting point,
subtracting the reduction in the county's social service funding responsibility for
2014 derived from transferring the county social service costs identified in this
subdivision from the county social service board to the department of human
services, and applying to the resulting amount the percentage salary and benefits
increase provided by legislative appropriations for state employees for taxable
year 2015. For purposes of this subdivision, the reduction in the county's social
service funding responsibility derived from transferring the county social service
costs identified in this subdivision from the county social service board to the
department of human services includes the following:
(1) Foster care and subsidized adoption costs that would have been paid by the
county after December 31, 2015;
(2) The county's share of grant costs for medical assistance in the form of
payments for care furnished to recipients of therapeutic foster care services
which would have been paid by the county after December 31, 2015;
(3) The county's share of the costs for service payments to the elderly and
disabled which would have been paid by the county after December 15,
2015;
(4) The county's share of salary and benefits for family preservation services
pursuant to section 50-06-05.8 which would have been paid by the county
after December 31, 2015;
(5) The county's share of the cost of the electronic benefits transfers for the
supplemental nutrition assistance program which would have been paid by
the county after December 31, 2015; and
(6) The computer processing costs which would have been paid by the county
after December 31, 2015, which exceed the county's costs of operation of
the technical eligibility computer system in calendar year 1995 increased by
the increase in the consumer price index for all urban consumers (all items,
United States city average) after January 1, 1996.
b. The departmental budget submitted by the county social service board in 2016 for
the 2017 budget may not exceed an amount determined using the 2015
departmental budget as a starting point and applying to that amount the
percentage salary and benefits increase provided by legislative appropriations for
state employees for 2016.
c. The budget must include a statement identifying the total savings to the county as
shown by a reduction in the amounts that otherwise would have been paid by the
county to the department of human services for the costs identified in
subdivision a. The department of human services shall determine the appropriate
amount of what each county's costs would have been to help identify each
county's total savings.
The county share of the human service budget must be funded entirely from
the county's property tax levy for that purpose and the county may not use funds
from any other source to supplement the human services budget, with the
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d.
exception that the county may make use of the identifiable amount of other
sources the county has used to supplement its human services budget for 2015
and the county may use grant funds that may be available to the county under
section 50-06-20.1.
The department of human services shall develop a process to review a request
from a county social service board for any proposed increase in staff needed as a
result of significantly increased caseloads for state-funded human services
programs, if the increase in staff would result in the county exceeding the budget
limitation established under this subsection. As part of its review process, the
department shall review countywide caseload information and consider the option
of multicounty sharing of staff. If the department approves a request for a
proposed increase in staff, the county budget limitation established under
subdivision b may be increased by the amount determined necessary by the
department to fund the approved additional staff.
11-23-02. Auditor to prepare budget of county expenditures.
The county auditor shall prepare an annual budget for the general fund, each special
revenue fund, and each debt service fund of the county in the form prescribed by the state
auditor. The budget must set forth specifically:
1. The detailed breakdown of the estimated revenues and appropriations requested for
each fund for the ensuing year.
2. The detailed breakdown of the revenues and expenditures for each fund for the
preceding year.
3. The detailed breakdown of estimated revenues and expenditures for each fund for the
current year.
4. The transfers in or out for each fund for the preceding year and the estimated transfers
in or out for the current year and the ensuing year.
5. The beginning and ending balance of each fund or estimates of the balances for the
preceding year, current year, and ensuing year.
6. The tax levy request for any funds levying taxes for the ensuing year.
7. The certificate of levy showing the amount levied for each fund and the total amount
levied.
8. The budget must be prepared on the same basis of accounting used by the county for
its annual financial reports.
9. The amount of cash reserve for the general fund and each special revenue fund, not to
exceed seventy-five percent of the appropriation for the fund.
11-23-03. Notice of meeting to act on county budget.
The estimates of necessary expenditures and the tax levies required therefor as shown by
the auditor's budget statement, together with a notice that the board of county commissioners
will meet on a specified date for the purpose of making tax levies as set forth in the estimates,
naming the time and place of holding such meeting, shall be published in at least one issue of
the official newspaper of the county. The county auditor shall notify by mail the township and city
officers in regard to the date of such meeting.
11-23-04. Hearing on budget - Taxpayer may appear.
The board of county commissioners shall meet at the time and place designated in the
notice prescribed by section 11-23-03. Any taxpayer who may appear shall be heard in favor of
or against any proposed expenditures or tax levies. When the hearing shall have been
concluded, the board shall adopt such estimate as finally is determined upon. All taxes shall be
levied in specific amounts and shall not exceed the amount specified in the published estimates.
11-23-05. Computing amount of levy.
The amount which the board of county commissioners shall levy as the county tax shall be
computed by adding together the amounts of the annual appropriation and of that part of any
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special appropriation which is to be raised by taxation and deducting therefrom so much of the
probable receipts from all sources, except loans, and so much of the unappropriated balance in
the county treasury at the close of the auditor's books for the previous year as the board deems
advisable. The board, on or before the October meeting required by section 11-11-05, shall
determine the amount of taxes that shall be levied for county purposes and shall levy all such
taxes in specific amounts.
11-23-06. Expenditure cannot be made in excess of appropriation.
No county expenditure may be made or liability incurred, nor may a bill be paid for any
purpose, in excess of the appropriation, except as provided in section 11-23-07.
11-23-07. Transfer of money from other funds.
If the appropriation for any purpose is not sufficient to meet the expenditures required by
law, the county auditor, on the order of the board of county commissioners, may make a transfer
to the required fund from any other fund, except from sinking and interest funds set aside to pay
the principal or interest on outstanding bond issues, or from funds set aside to retire any other
outstanding indebtedness, or from funds received from the state for road, bridge, and highway
purposes. The board shall place on its records a statement of all of such transfers, with the
reasons therefor in detail, and shall report fully and specifically thereon in the published
statements of its proceedings.
11-23-08. Expenditure when no appropriation made.
Repealed by S.L. 1989, ch. 153, § 3.
11-23-09. Expenditures - Bills approved - Unexpended balances.
The expenditure of money by a county shall be in accordance with the annual
appropriations of the board of county commissioners. All bills in connection with any public office
or undertaking shall be approved by the official or officials in charge of the office or undertaking
before being allowed by the board of county commissioners. At the closing of the auditor's
books on December thirty-first, the balance to the credit of each annual appropriation shall
become a part of the general unappropriated balance in the county treasury. A special
appropriation, however, shall not lapse until the work for which it was made has been
completed, the bills paid, and the account closed, provided that the county fair fund mentioned
in section 4-02-27.2 shall not be affected by this section but shall be maintained as a continuing
fund for the maintenance of the county fair.
11-23-10. Auditor's report of county receipts and expenditures.
At the end of each fiscal year, the county auditor shall render to the board of county
commissioners an account of all county receipts and expenditures.
11-23-11. Penalty for violating county budget provisions.
Repealed by S.L. 1975, ch. 106, § 673.
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