Tioga City Commission removes city auditor after disputed $10 million transfer

The Tioga City Commission voted to remove City Auditor Abby Salinas on Sept. 23, 2024, concluding she transferred approximately $10,000,000 between city accounts without the required advance authorization from the Commission, the panel said.

The action followed a removal hearing held under North Dakota Century Code (N.D.C.C.) 40-15-07 after commissioners said they first learned of the transfer after it was completed. Commissioners cited violations of N.D.C.C. 40-16-11 (funds controlled by governing body — disbursement on order) and N.D.C.C. 40-16-03 (duties of city auditor) as the bases for removal.

At the hearing, Commissioner Jaden Iverson read preferred charges alleging the transfer occurred in the week of Sept. 9, 2024, and that the Commission was not notified in advance. Deputy Auditor Ronica Pederson testified she executed the transfer while in Williston at the direction of Salinas, saying Salinas told her that Commissioners Iverson and Commission President Brett Rieniets had authorized the move. Pederson also said short staffing in the Auditor’s Office caused work to "fall through the cracks," which affected timing and interest rates.

Salinas denied improper conduct and presented a letter from former Commission President Kevin Litten and excerpts of prior minutes she said authorized the transfer earlier in May 2024; she also read entries from her work log and said she had told commissioners "everything." She declined a continuance and proceeded without counsel. Iverson and Rieniets each denied having authorized the transfer, saying they had only asked about interest rates and learned of the action only after it occurred.

Commission debate focused on accountability and process. Commissioner Jessica Steele emphasized staffing pressures and described her view that the transaction may have reflected misunderstanding rather than a statutory violation, while Iverson said he felt "shut out" of city business and that the auditor had acted outside the scope of statutory authority. After argument, the Commission, on a motion, second, and majority vote, determined Salinas violated the cited statutes and ordered her removal from the appointive office of City Auditor. The Order was prepared for signature and attested by Acting Interim City Auditor Desiree Hanson.

The record and supporting documents were incorporated into the hearing record and the city posted a video of both the Sept. 16, 2024 meeting and the Sept. 23, 2024 removal hearing on the City of Tioga’s YouTube channel. The Sept. 16 meeting record also shows the Commission previously voted to suspend Salinas with pay and with certain access restrictions; that suspension was set pending the outcome of the removal hearing. The removal order does not include a roll-call vote tally in the written findings, which only states the decision was made by motion, second, and majority vote.

The Commission cited the statutory findings in its written "Findings of Fact and Conclusions of Law" and the related Order Removing Appointive Official; the Order and findings will be preserved in the City’s records.