North Dakota Code § 11-09-40

Finances - Administration
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The county manager in a county adopting a short form of county managership and the 
director of finance in a county adopting a county manager form of government shall have charge 
of the administration of the financial affairs of the county, including:
1. The budget.
2. The assessment of property for taxation.
3. The collection of taxes, license fees, and other county revenues.
4. The custody of all public funds belonging to or handled by the county.
5. The control over the expenditures of the county.
6. The disbursement of county funds.
7. The purchase, storage, and distribution of all supplies, materials, equipment, and 
contractual services needed by any department, office, or other using agency of the 
county.
8. The keeping and supervision of all accounts.
9. Such other duties as the board of county commissioners by ordinance or resolution 
may require.

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