North Dakota Code § 11-09-42

Reports of financial officer to board of county commissioners
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The county manager in counties adopting a short form of county managership and the 
director of finance in counties adopting a county manager form of government shall be charged 
with the keeping of all general books of financial and budgetary control for all departments and 
offices of the county. Reports shall be made to the manager or director daily, or as often as that 
officer may require, showing the receipt of all moneys and the disposition thereof. The county 
manager, or in counties adopting a county manager form of government, the director of finance 
through the county manager, each month shall submit to the board of county commissioners a 
summary statement of revenues and expenses for the preceding month, detailed as to the 
appropriations and funds in such manner as to show the exact financial condition of the county 
and of each department and division thereof. Such officer shall submit once a year, or more 
often if the board of county commissioners requires it, a complete financial statement showing 
the assets and liabilities of the county.

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