North Dakota Code § 26.1-13-35

County mutual insurance company - Reports to commissioner
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Each county mutual insurance company shall file an annual report with the commissioner 
no later than March first of each year which must be verified by at least two principal officers of 
the company and which must cover the preceding calendar year. The commissioner may 
require additional reports as are deemed necessary and appropriate to enable the 
commissioner to carry out the commissioner's duties under this chapter. The reports must be on 
forms prescribed by the commissioner. The commissioner may also require a company that 
operates in more than twenty counties to file audited financial statements as deemed necessary.

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