23.0080.01000
Sixty-eighth
Legislative Assembly SENATE BILL NO. 2133
of North Dakota
Introduced by
Senators Vedaa, Erbele
Representatives D. Anderson, Brandenburg, Cory
1 A BILL for an Act to create and enact chapter 18-10.1 of the North Dakota Century Code,
2 relating to a volunteer fire department private donation and contribution fund; and to amend and
3 reenact section 18-10-09 of the North Dakota Century Code, relating to collection and auditing
4 of rural fire district funds.
5 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
6 SECTION 1. AMENDMENT. Section 18-10-09 of the North Dakota Century Code is
7 amended and reenacted as follows:
8 18-10-09. Funds collected to be deposited.
9 The1. Except as provided in section 18-10.1-02, the following must be deposited in a state or
10 national bank to the credit of the district fund and may be drawn out only by warrant:
11 1. a. All funds collected on behalf of the district through the levy of taxes.
12 2. b. All donations, contributions, bequests, or annuities received by or on behalf of the
13 district.
14 3. c. All borrowed money received by or on behalf of the district.
15 Such2. A claim voucher must be authorized by the board of directors and must bear the
16 signature ofbe signed by the treasurer and the countersignature of the president of
17 suchthe district.
18 3. The secretary-treasurer of the district shall, at each annual public meeting of the
19 district, present a financial report concerning the affairs of the district. The
20 4. Except as provided in section 18-10.1-03, the books and accounts of the
21 secretary-treasurer must be audited or annual reports must be filed as required by
22 section 54-10-14.
23 SECTION 2. Chapter 18-10.1 of the North Dakota Century Code is created and enacted as
24 follows:
Page No. 1 23.0080.01000
Sixty-eighth
Legislative Assembly
1 18-10.1-01. Definitions.
2 For purposes of this chapter:
3 1. "Nonpaid or volunteer fire department" means a fire department that is a part of or is
4 administered by any political subdivision of this state or a rural fire protection district in
5 which less than fifty percent of the personnel of the department are full-time regularly
6 salaried firefighters.
7 2. "Private donations and contributions" include money provided to a nonpaid or
8 volunteer fire department from donations by private persons, private fundraising, and
9 private grants. The term does not include money collected through the levy of taxes,
10 borrowed by or on behalf of the nonpaid or volunteer fire department, or received from
11 any public entity or corporation.
12 18-10.1-02. Volunteer fire department private donation and contribution fund.
13 The governing body of a nonpaid or volunteer fire department may create a private donation
14 and contribution fund, consisting of private donations and contributions received by the nonpaid
15 or volunteer fire department. The private donation and contribution fund may not contain any
16 other funds received, collected, or borrowed by the nonpaid or volunteer fire department.
17 Expenditures from the fund must be authorized by the governing body of the nonpaid or
18 volunteer fire department.
19 18-10.1-03. Volunteer fire department private donation and contribution fund audits.
20 Notwithstanding any other provision of law, a private donation and contribution fund created
21 under section 18-10.1-02 is exempt from the audit requirements of sections 54-10-14 and
22 54-10-15 and may be audited by the nonpaid or volunteer fire department or the political
23 subdivision to which the nonpaid or volunteer fire department is accountable in accordance with
24 generally accepted government auditing standards for audits of political subdivisions.
Page No. 2 23.0080.01000
Statutes affected: INTRODUCED: 18-10-09