Relating to records of local school districts; to amend and reenact section 54-10-01, subsections 3 and 4 of section 54-10-14, and sections 54-10-19 and 54-10-27 of the North Dakota Century Code, relating to the definition of state agency, the threshold for requiring annual reports, the ability to follow state funding, and fees for audit reviews; and to repeal section 54-10-30 of the North Dakota Century Code, relating to audits of the state board of higher education.