Auditing boards, auditors, and examiners in their respective audits and examinations shall refrain from setting up an interest charge on the amounts invested in any public building or structure. The books of the respective institutions or boards shall be adjusted accordingly.
N.D. Cent. Code § 48-03-02
Auditors prohibited from setting up interest charges in audit where no interest charged on public buildings
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.