North Dakota’s fiscal years run from July 1 through June 30 of every calendar year. A biennium includes two fiscal years, beginning on July 1 of every odd numbered year.
The amount of North Dakota’s budget for the 2019-21 biennium is $14.69 billion. Of this, 33.0% comes from the state General Fund, 40.4% is special funds, and 26.6% is federal funds.
State spending is divided into a series of separate funds, which are separate accounting divisions to keep track of certain revenues and expenditures that are specified in law. Funds are often created to set aside certain revenues for special purposes. For example, taxes on motor vehicle sales, registrations, and gasoline are dedicated to special highway funds for road maintenance and construction. Hunting and fishing license fees are dedicated to game and fish programs. State law specifies several dozen separate funds that are spent for certain purposes.
The general fund receives the major state taxes on income, sales, corporate income, alcohol and tobacco, and the Legislature appropriates these funds for public purposes.
A Congressional township is a 6 mile X 6 mile unit of land that is the basis for legal descriptions of real property. There can be more than one Congressional Township in an Organized Township, or they can be unorganized townships.
An Organized Township is one or more congressional townships that have been organized under ND Century Code Provisions governed by a Board of Township Supervisors.
An Unorganized Township is a township that is not organized under ND Century Code and has its local rules administered by the county.
Article 84-03-01-01. Township road defined. A township road, for purposes of the administration of North Dakota Century Code section 57-50-01 (repealed), is a public road established pursuant to North Dakota Century Code chapter 24-07 which is an improved road, constructed, maintained, graded, and drained by the township, or county in the case of an unorganized township. A township road includes a street in an unincorporated townsite and does not necessarily have to be surfaced. A sodded road is not a township road. In order for a section line to be a township road it must be graded and drained and be an improved maintained road. A township road is a public road which is not designated as part of a county, state, or federal-aid road system and is not located in an incorporated city.
General Authority: NDCC 54-27-19.1