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HB 1081

requiring political committees to certify with the secretary of state whether they have, or anticipate having, less than $1,000 in receipts or expenditures in an election cycle.

2026 Regular Session Introduced by Heath Howard and 2 co-sponsors

Repeals fixed-asset minimums and asset-doc rules (NDCC 54-27-21, 54-27-21.1); reduces paperwork, shifts to administrative guidance; emergency clause makes it effective immediately.

Inexpedient to Legislate: MA VV 02/05/2026 HJ 3 P. 39
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WeVote Research Nonpartisan
Bill Summary · HB 1081

Summary — HB 1081 (North Dakota)

AN ACT to repeal sections 54‑27‑21 and 54‑27‑21.1 of the North Dakota Century Code, relating to fixed asset minimum reporting value and documentation of asset acquisitions; and to declare an emergency.

Purpose / Intent

The bill repeals two North Dakota Century Code provisions that establish (1) a minimum reporting/value threshold for fixed assets and (2) certain documentation requirements for asset acquisitions. The sponsor indicates the change at the request of the Office of Management and Budget (OMB). The act also includes an emergency clause so it takes effect immediately upon approval.

Key provisions

  • Section 1: Repeals NDCC § 54‑27‑21 (fixed asset minimum reporting value).
  • Section 1: Repeals NDCC § 54‑27‑21.1 (documentation of asset acquisitions).
  • Section 2: Declares the act an emergency measure (immediate effective date upon governor’s approval).

(The enrolled bill text provided in the record does not re‑state the text of the repealed sections; it only removes those sections.)

Who or what is affected

  • State executive agencies and other entities subject to the State’s fixed‑asset reporting rules under chapter 54 (including agencies that report capital/fixed assets to OMB and the State Auditor).
  • OMB, which requested the change and administers statewide financial policy, and the State Auditor’s office (audits/statewide financial reporting).
  • Potential indirect effects on legislative budget/audit oversight and on any interagency procedures that relied on the repealed thresholds or documentation standards.

Practical effect / potential impact

  • Administrative: Likely reduces or removes a specified statewide minimum threshold and associated documentation rules for when assets must be capitalized/reported, which may reduce agency paperwork and simplify acquisition processing.
  • Financial reporting / audit: Removing statutory minima/documentation requirements could change how agencies record, track, and report fixed assets — potentially reducing the number of low‑value items included in capital asset inventories. This may affect internal controls, asset stewardship, and the detail available for audits or grant compliance unless replaced by administrative policy.
  • Policy: OMB and the State Auditor or agencies may need to issue updated administrative rules, internal policies, or guidance to replace the repealed statutory direction (if uniform treatment remains desired).

Procedural / timeline notes

  • Introduced: November 12, 2024 (at OMB’s request).
  • House vote: recorded as unanimous in enrollment (Yeas 93, Nays 0).
  • Senate vote: recorded as unanimous in enrollment (Yeas 47, Nays 0).
  • Emergency clause attached — effective immediately upon the governor’s signature.
  • Filed with Secretary of State: March 18, 2025 (per provided status).

Recommended follow‑up for stakeholders

  • Agencies: confirm whether OMB will issue interim administrative guidance or revise internal rules to replace the repealed statutory requirements.
  • Auditors/grant administrators: assess whether repeal affects federal grant compliance or audit trails and identify any needed compensating procedures.
  • Legislative staff: review the text of the repealed sections (NDCC §§ 54‑27‑21 and 54‑27‑21.1) to understand the exact statutory language removed and to determine whether statutory replacement or clarifying language is needed.

If you want, I can locate and summarize the former language of NDCC §§ 54‑27‑21 and 54‑27‑21.1 (to show precisely what requirements were removed) and outline likely changes agencies should make to internal policy.

Compiled from official sources — confirm details with the bill’s official record.

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