Stark County defends high reserves as auditors flag Century Code violations
Dec 9, 2025
State auditors found Stark County maintained general-fund balances above the 75% carryover limit and reported material weaknesses in mill-levy and budget calculations; county officials say reserves fund multi-year infrastructure projects and that they have been reducing levies while avoiding debt.
The full story
State auditors told the Legislative Audit and Fiscal Review Committee on Dec. 9 that the Stark County 2023 audit showed material weaknesses and noncompliance in how the county calculated its general-fund mill levy and special revenue fund budgets under North Dakota Century Code.
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