North Dakota Code § 54-35-14

Powers and duties of legislative budget analyst and auditor
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The legislative budget analyst and auditor shall attend all budget hearings carried on by the 
executive budget officer and shall have access to all budget material submitted to, and all 
studies carried on by, the executive budget officer. The legislative budget analyst and auditor 
shall analyze the executive budget when prepared, with special reference to sources of 
revenue, trends in governmental spending and finance, policies followed and inconsistencies in 
such policies, and proposed new or substantially expanded or reduced areas of spending and 
prepare a report of that analysis for the legislative assembly. The legislative budget analyst and 
auditor shall report thereon to the appropriations committees of the senate and house of 
representatives in joint meeting and shall perform such services for such committees during the 
legislative session as they shall reasonably request. The legislative audit and fiscal review 
committee may call upon the legislative budget analyst and auditor for such assistance as it 
may deem necessary in the analysis of any audit submitted to such committee. Each 
department, institution, and agency shall furnish such records and information to the legislative 
budget analyst and auditor as requested by the legislative budget analyst and auditor in the 
performance of official duties.

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