North Dakota Century Code Title 11. Counties § 11-30-03. State auditor to make audit of financial conditions--Contents of audit

1. A statement of the taxable value of all taxable property in the county as of the last annual assessment as equalized by the state board of equalization.

2. A statement of all the assets and the liabilities of the county and any assets available for the retirement of any of said liabilities as of the date of the filing of the petition.

3. A statement for the last preceding completed fiscal year of the budget adopted, the amount of tax levied, the amount and source of revenue receipts derived, the expenditures made, and obligations incurred for each fund and purpose.

4. A statement containing such additional information as in the state auditor's judgment is necessary to an understanding of the true financial condition of the county.