North Dakota Century Code Title 40. Municipal Government § 40-40-08. Hearing of protests and objections--Changes in preliminary budget--Preparation of final budget--Contents

1. The final appropriations for the various expenditure items specified in the preliminary budget statement. The final appropriation of any fund total may not exceed the total amount requested in the preliminary budget.

2. The estimated amount of unencumbered cash on hand at the end of the current year may not include cash or investments of the equipment replacement fund as provided in section 40-40-05.

3. The levy amount determined by subtracting the total resources from the total appropriations and cash reserve for each fund. The governing body may increase the levy an additional five percent for delinquent tax collections.

4. The certificate of levy which includes a summary of the amount levied for each fund and the total amount levied.