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Difference between revisions of "North Dakota state budget"

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The OSA publishes its audit reports online. The State Auditor is a constitutionally elected state official. <ref>[http://www.votesmart.org/bio.php?can_id=2204 ''Project Vote Smart Web site'', retrieved November 4, 2009]</ref><ref>[http://www.nd.gov/auditor/reports.htm audit reports] </ref>
 
The OSA publishes its audit reports online. The State Auditor is a constitutionally elected state official. <ref>[http://www.votesmart.org/bio.php?can_id=2204 ''Project Vote Smart Web site'', retrieved November 4, 2009]</ref><ref>[http://www.nd.gov/auditor/reports.htm audit reports] </ref>
  
The Institute for Truth in Accounting (IFTA) rates North Dakota “Timely” in filing the state’s Comprehensive Annual Financial Report (CAFR) – The annual report of state and local governmental entities. IFTA rated 22 states timely, 22 states tardy, and 6 states as worst. IFTA does not consider North Dakota's CAFRs, and those of the other states, to be accurate representations of the state’s financial condition because the Generally Accepted Accounting Principles (GAAP) basis does not include significant liabilities for the pension plans and for other post employment benefits, such as health care.<ref>[http://truthinaccounting.org/news/listing_article.asp?section=451&section2=451&CatID=3&ArticleSource=567 ''Institute for Truth in Accounting'', “The Truth About Balanced Budgets—A Fifty State Study,” Page 35]</ref> North Dakota's CAFRs are prepared and published online by the North Dakota Office of Management and Budget and is prepared by the Fiscal Management Division.<ref>[http://www.nd.gov/omb/ ''North Dakota Office of Management and Budget Web site'', retrieved November 4, 2009]</ref><ref>[http://www.nd.gov/fiscal/cafr/ CAFRs]</ref>
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The Institute for Truth in Accounting (IFTA) rates North Dakota “Timely” in filing the state’s [[Comprehensive Annual Financial Report]] (CAFR) – The annual report of state and local governmental entities. IFTA rated 22 states timely, 22 states tardy, and 6 states as worst. IFTA does not consider North Dakota's CAFRs, and those of the other states, to be accurate representations of the state’s financial condition because the Generally Accepted Accounting Principles (GAAP) basis does not include significant liabilities for the pension plans and for other post employment benefits, such as health care.<ref>[http://truthinaccounting.org/news/listing_article.asp?section=451&section2=451&CatID=3&ArticleSource=567 ''Institute for Truth in Accounting'', “The Truth About Balanced Budgets—A Fifty State Study,” Page 35]</ref> North Dakota's CAFRs are prepared and published online by the North Dakota Office of Management and Budget and is prepared by the Fiscal Management Division.<ref>[http://www.nd.gov/omb/ ''North Dakota Office of Management and Budget Web site'', retrieved November 4, 2009]</ref><ref>[http://www.nd.gov/fiscal/cafr/ CAFRs]</ref>
 
===Credit Ratings===
 
===Credit Ratings===
 
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Revision as of 09:41, 5 December 2013

North Dakota state budget

[[File:Flag of North Dakota.png budgetcal = Biennial|100px]]
Budget calendar:  {{{budgetcal}}}
Fiscal year:  2012-2013
Other state budgets
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North Dakota's FY2012-13 $4.1 billion[1] state budget can be found online. [2]

The state operates on a biennial budget cycle that currently encompasses FY2012 and FY2013. Each fiscal year begins on July 1.[3]

In FY2012, North Dakota had a total state debt of approximately $6,116,162,000 when calculated by adding the total of outstanding official debt, pension and other post-employment benefits (OPEB) liabilities, Unemployment Trust Fund loans, and the FY2013 state budget gap.[4] The FY2013 state budget deal is less than the FY2012 state debt total of $6,255,605,000.[5]

North Dakota's total state debt per capita was $8,942.65 in FY2012.[6]

According to a 2012 study by 24/7 Wall Street, North Dakota is the best run state taking into account debt per capita, budget deficits, unemployment, median household income, and the percentage of the percentage of the population below the poverty line. The worst run state is California. [7]


Federal Aid to State Budget

The chart below represents how much of the state’s budget comes from the federal government. The number is the corresponding ranking in relation to the rest of the nation (if #1, the state receives the highest percentage of federal funding in the nation):

State 2008 2009 2010 2011
North Dakota 26.49% (#35) 27.47% (#43) 32.16% (#41) 25.99% (#48)
  • Figures were calculated by dividing each state’s intergovernmental revenue into its general revenue.[8][9]

FY2014-15 State Budget

On Dec. 5, 2012, Gov. Jack Dalrymple delivered his 2013-2015 Executive Budget Address, the text of which can be found online. The governor's proposed budget for the 2013-15 biennium is based on revenues during the 2013-2015 biennium of approximately $4.8 billion and includes expenditures totaling $3.8 billion.[10][11]

It included:

  • $500 million in additional tax reductions;[10]
  • $991 million in one-time General Fund expenditures for road and highway projects as well as educational infrastructure and enhancements for emergency services, law enforcement and agricultural research;[10]
  • $60 million for flood prevention[12]
  • $89 million more in total for colleges and universities.[12]

FY2012-13 State Budget

See past state budgets

The 2011-13 state budget presumes general fund revenues of $4.1 billion.[13]

The state's human resources agency recommended increases in salaries for elected officials after evaluating the salaries of elected officials in 10 other states.[14] The only position not seeing an increase in salary is that of lieutenant governor.[14] Ken Purdy, a state compensation manager, told the Legislature's interim Government Services Committee that the pay of North Dakota's elected officeholders's salaries could be set at the median of the 10 states every two years, which would cost the state approximately $483,000 in FY2012-13.[14]

The appropriations for each agency as presented in the governor's proposed budget can be found online FY11-13 Budget.

Budget transparency

North Dakota currently has no statewide, official spending database online, although in May 2009, legislation (Senate Bill 2018) passed that mandates a website be created by June 30, 2011.[15]

On March 3, 2009, Joshua Culling, State Government Affairs Manager for showmethespending.com Coalition member the National Taxpayers Union, issued a letter to support transparency in North Dakota.[16] Representative Thoreson'stransparency legislation, House Bill 1377, mandated that the Director of the Budget create a searchable online database of state expenditures by January 1, 2010. This bill passed the ND House in the spring of 2009, but did not move past the Senate. The bill that the governor signed in May 2009, North Dakota Senate Bill 2018, requires that a website be created by June 30, 2011.[15]

Government tools

The following table is helpful in evaluating the level of transparency provided by a state spending and transparency database:

Criteria for evaluating spending databases
State Database Searchability Grants Contracts Line Item Expenditures Dept/Agency Budgets Public Employee Salary
OMB Transparency N
600px-Red x.png
N
600px-Red x.png
N
600px-Red x.png
{{{1}}}
{{{1}}}
P
Partial.png
State Procurement Office N
600px-Red x.png
N
600px-Red x.png
{{{1}}}
N
600px-Red x.png
N
600px-Red x.png
N
600px-Red x.png
See also: Evaluation of North Dakota state website
  • The OMB Transparency site provides agency and department payrolls, but not individual employee salaries.[17]

Independent transparency sites

The North Dakota Policy Council sponsors a website on school transparency. [18]

Multi-Measure Budget Transparency Profile

The Institute of Government and Public Affairs at the University of Illinois created a multi-measure transparency profile for North Dakota, which measures state transparency as of September 2011 using indicators from a range of organizations. These indicators measure both website transparency and other recognized facets of governmental transparency. In addition, IGPA presents four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.[19][20]

In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.[21][22]

Budget background

The 2009-11 biennium began July 1, 2009, and ends June 30, 2011.[23]

North Dakota’s Legislature meets for up to a total of 80 days beginning in January and usually concluding in April of each odd-numbered year. Prior to the completion of the Governor's recommended budget the Governor takes into account individual agency requests, prior budget figures and projected revenue data. Both the House and the Senate receive the Governor’s executive budget recommendation during its organizational session in the December preceding the legislative session. Once passed by both chambers of the Legislature, each bill is delivered to the Governor for signature. According to the North Dakota Century Code, which includes the State Constitution, states that the Emergency Commission has the authority to approve agency requests for line item transfers, for acceptance of additional federal and other funds, and for use of state contingencies appropriations. [24]

Accounting principles

See also: North Dakota government accounting principles

The North Dakota Office of the State Auditor (OSA) is divided into three operational divisions.[25]

  • 1. Division of State Audit
  • 2. Division of Local Government Audit
  • 3. Division of Royalty Audit

The OSA publishes its audit reports online. The State Auditor is a constitutionally elected state official. [26][27]

The Institute for Truth in Accounting (IFTA) rates North Dakota “Timely” in filing the state’s Comprehensive Annual Financial Report (CAFR) – The annual report of state and local governmental entities. IFTA rated 22 states timely, 22 states tardy, and 6 states as worst. IFTA does not consider North Dakota's CAFRs, and those of the other states, to be accurate representations of the state’s financial condition because the Generally Accepted Accounting Principles (GAAP) basis does not include significant liabilities for the pension plans and for other post employment benefits, such as health care.[28] North Dakota's CAFRs are prepared and published online by the North Dakota Office of Management and Budget and is prepared by the Fiscal Management Division.[29][30]

Credit Ratings

Credit Rating Fitch Moody's S&P
North Dakota[31] NR Aa2 AA+[32]

Stimulus

North Dakota received $1.10 billion in federal stimulus funding between February 2009 and June 2013.[33]

Public Employees

See also: North Dakota public employee salaries and North Dakota public pensions

According to 2011 Census data, the state of North Dakota and local governments in the state employed a total of 24,760 people.[34] Of those employees, 15,843 were full-time employees receiving a net pay of $67.4 million per month and 8,917 were part-time employees paid $8.5 million per month.[34]

External links

Additional reading


References

  1. [1]
  2. FY2012-2013 Budget
  3. National Conference of State Legislatures "State Experiences with Annual and Biennial Budgeting" April 2011
  4. State Budget Solutions "State Budget Solutions' third annual State Debt Report shows total state debt over $4 trillion" Aug. 28, 2012
  5. State Budget Solutions “Report reveals aggregate state debt exceeds $4 trillion” Oct. 24, 2011
  6. State Budget Solutions "State debt more than $37,000 per private worker, $13,000 per capita" Oct. 2, 2012
  7. Yahoo, The Best- and Worst-Run States in America, Nov. 27, 2012
  8. US Census Federal Aid to State and Local Governments
  9. Tax Foundation' "Monday Map: Federal Aid to State Budgets. Accessed October 15, 2013
  10. 10.0 10.1 10.2 ND.gov 2013-2015 Executive Budget Address Dec. 5, 2012
  11. FY2014-2015 Executive Budget Address
  12. 12.0 12.1 The Minot Daily News "Gov.’s budget includes money for Minot" Dec. 7, 2012
  13. [2]
  14. 14.0 14.1 14.2 Businessweek "Plan would grant raises for ND elected officials" Aug. 19, 2010
  15. 15.0 15.1 North Dakota Policy Council, "State to post expenditures online," May 10, 2009
  16. Culling Letter to Support Transparency
  17. OMB Transparency
  18. www.sunshineonschools.org.
  19. Institute of Government and Public Affairs
  20. University of Illinois Transparency Profile for North Dakota
  21. [ University of Illinois 50 State Transparency Comparison
  22. University of Illinois State Transparency Profiles
  23. North Dakota Office of Management and Budget, "2009-11 Budget Highlights," July 2009
  24. North Dakota Legislative Branch,"Budget Process," December 5,2008
  25. North Dakota Office of the State Auditor Web site, retrieved November 4, 2009
  26. Project Vote Smart Web site, retrieved November 4, 2009
  27. audit reports
  28. Institute for Truth in Accounting, “The Truth About Balanced Budgets—A Fifty State Study,” Page 35
  29. North Dakota Office of Management and Budget Web site, retrieved November 4, 2009
  30. CAFRs
  31. State of Indiana, “State Credit Ratings-as of June 24, 2009"
  32. Pew Stateline Infographic on State Credit Ratings. Accessed September 19, 2013
  33. Recovery, "Stimulus Spending by State"
  34. 34.0 34.1 2011 North Dakota Public Employment U.S. Census Data