North Dakota Code § 15.1-02-08

Accounting and reporting system - Uniformity
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The superintendent of public instruction shall implement a uniform system for the 
accounting, budgeting, and reporting of data for all school districts in the state and for all 
regional education associations governed by chapter 15.1 -09.1. The superintendent of public 
instruction shall designate the software standards to be used by the school districts and by the 
regional education associations in their accounting, budgeting, and reporting functions.

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