North Dakota Century Code Title 11. Counties § 11-23-02. Auditor to prepare budget of county expenditures (Effective through June 30, 2029)

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. This subsection does not apply to the cash reserve for the infrastructure development fund.