North Dakota § 40-16-03 - Duties of city auditor in general

§ 40-16-03. Duties of city auditor in general

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 a subsequent meeting. 2. Records. To keep all papers and records of the city. 3. Records. To maintain a complete record of all financial transactions of the city which includes receipts, disbursements, fund balances, and other assets, liabilities, and equity. 4. Bonds and evidences of indebtedness. To examine and countersign all bonds, orders, or other evidences of indebtedness of the city before the same become valid. 5. Books of account. To keep regular books of account in which the city auditor shall enter all indebtedness of the city and which at all times shall show the financial condition of the city, the amount of bonds, orders, certificates, or other evidences of indebtedness issued by the governing body, the amount of all bonds, orders, certificates, or other evidences of indebtedness which have been redeemed, and the amount of each outstanding. 6. List of bonds, orders, and other evidences of indebtedness. To make and keep a list of outstanding city bonds, orders, certificates, or other evidences of indebtedness showing to whom and for what purpose the same were issued, when and where each is payable, the rate of interest each bears, and to recommend such action to the governing body as will secure the punctual payment of the principal and interest of such bonds or other indebtedness. 7. Countersign contracts. To countersign all contracts made in behalf of the city if the necessary funds have been provided to pay the liability incurred thereunder, to countersign certificates of work authorized by any committee of the governing body, or by any city officer. Each contract made in behalf of a city or to which a city is a party shall be void unless countersigned by the auditor. 8. Present communications. To present to the governing body for its consideration at its next meeting all communications, claims, and other matters filed in the city auditor's office. 9. Ordinances and official bonds. To record all ordinances adopted and licenses granted by the city and all official bonds of city officers in books kept for that purpose which shall be open to public inspection at reasonable times. 10. Work certificates. To keep a list of all certificates issued by the city for work or any other purpose. 11. 12. 13. 14. 15. 16. 17. 18. Accounts with officers. To keep accounts with all receiving and disbursing officers of the city showing the amount they have received from the different sources of revenue, and the amount which they have disbursed under the direction of the governing body. Record of official acts. To keep a record of the city auditor's official acts and doings and to enter all contracts in an indexed book which shall be open to the inspection of the public. Special assessment lists. To make a list of all certificates for the payment of which special taxes are to be levied in each year in time for the same to be inserted in the tax roll in the form of a schedule of special taxes and to certify to the correctness thereof. The certified schedule shall be prima facie evidence of the legality and regularity of the taxes levied in pursuance thereof, but no irregularity in the making of such lists shall invalidate any such special tax. Receipts. To issue prenumbered duplicate receipts for all moneys paid into the city treasury from whatever source received specifying the date and amount of such payment and upon what account such money is paid. Such receipts shall be recorded numerically in the record of receipts. Disbursements. Submit all claims against the city to the governing body for approval. Upon approval, the auditor shall draw and countersign, along with the executive officer, a warrant in payment of the claim. No warrant shall be delivered or mailed until such warrant has been recorded in the disbursement record. Approval of all claims shall be recorded in the official proceedings of the governing body showing the warrant number, payee, and amount, except that salaries and wages may be consolidated in one order, and this shall be sufficient to indicate approval without requiring a majority of the members of the governing body to sign or initial the voucher or order for payment. Monthly reconcilement. To reconcile monthly the bank statements listing all deposits in transit and outstanding checks. Additional duties. To perform, from time to time, such duties not required specifically by the provisions of this chapter as the governing body may direct. Training. For an individual who is appointed to the position of city auditor, to complete, within one year of assuming office, training based on a curriculum specific to that office and approved by a statewide association representing cities.