North Dakota Code § 58-11-04

Board to report accounts audited and allowed and budget for ensuing year
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The board of auditors shall make a report stating in detail the items of account audited and 
allowed, the nature of each account, and the name of the person to whom such account was 
allowed. It shall also prepare a statement of the fiscal concerns of the township and an estimate 
of the sum necessary for the current and incidental expenses thereof for the ensuing year.

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