N.D. Cent. Code § 58-11-04: Board to report accounts audited and allowed and budget for ensuing year

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.