This bill proposes the creation of a new section in chapter 54-11 of the North Dakota Century Code to establish a state fiscal transparency online portal. The state treasurer, in collaboration with the tax commissioner and state auditor, is tasked with developing and maintaining this portal, which will be accessible to the public on the state treasurer's website. The portal aims to provide taxpayers with detailed information regarding the use of state funds, including the identity of recipients, the amount of funds distributed, and the intended purpose of those funds.

Additionally, the bill mandates that recipients of state funds, as well as state departments, agencies, or institutions, must submit timely data related to the use of these funds upon request from the state treasurer, tax commissioner, or state auditor. The legislation also emphasizes the importance of protecting personally identifiable information from unauthorized access and disclosure. Definitions for "recipient" and "state funds" are included to clarify the scope of the portal's information.