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Courthouse Edited 1


Contact Information:
Auditor - Lorrie Buzalsky
Phone - 701-879-6276
Email -

            Auditors are elected to four-year terms and officially assume office the first Monday in April.
            As defined in the N.D. Century Code, the auditor is the chief financial officer, the elections officer, and the secretary to the county commission. Most auditors are responsible for a broad range of other administrative duties.
            The auditor oversees all fiscal action, ensuring that funds are used properly. Before the county commission approves payment of bills, the auditor checks all of the requests for payments. The auditor's office handles all aspects of county payroll checks, related reports, and benefits records. They are required to prepare year-end financial statements.
            The county auditor is the election administrator for primary, general and special county, state and federal elections. The auditor trains election workers and prepares, distributes and tabulates ballots. The auditor is also part of the board which canvasses (examines) election results. 
            The auditor schedules meetings, prepares agendas, and takes minutes at commission meetings. Board members may ask the auditor to process correspondence or research county records to provide them with accurate information.
            By summer, a preliminary budget is ready for examination by commissioners, and the final budget is approved by the commission in October. 
            The auditor is available to assist townships with budget preparation. Mill levies are calculated for all taxing districts (such as cities, school districts, townships, fire districts, water resource boards, and park districts). At the appropriate time, as determined by law, the auditor's office disburses tax money collected for these political subdivisions. The auditor maintains records of county-owned property, obtained through tax proceedings and legal land descriptions for taxation purposes.
            The county depends on receiving the estimated tax revenue in order to pay for all of the services in the budget. However, sometimes people don't or can't pay their taxes. If the taxes aren't fully paid by October 15, they are considered delinquent. If they aren't paid for three years, the auditor serves a foreclosure notice and the county becomes owner of the property. The auditor prepares tax deeds on all land foreclosures and conducts a sale of property on the third Tuesday in November. 
            Other Duties: Maintains an inventory of fixed assets, Reviews and updates insurance coverage for county property, Binds and stores copies of the official county newspaper as county record, Verifies daily cash sheets prepared by the county treasurer, coordinates distribution of hunting and fishing licenses between vendors and the general public, Issues beer and liquor licenses, Issues bingo and raffle permits.
           In many counties, the auditor assumes the duties of a personnel director, handling personnel files, information on group insurance programs, flexible compensation programs and personnel policies.