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Stark County defends high reserves as auditors flag Century Code violations
Summary
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.
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.
"The amount to be levied ... must be computed" by deducting reserves and other items, Auditor Josh Galien said, but testing showed Stark County assessed a 25.88-mill levy while the Century Code calculation indicated zero mills should have been assessed using the criteria in the statute. Galien said the county used a cash-reserve figure…
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