North Dakota Code § 11-14-14

Reports of disbursements of funds to school districts
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Annually, on the first day of July, the county treasurer shall:
1. File with the county superintendent of schools an itemized statement of all funds 
remitted by the treasurer during the preceding school year to the business manager of 
each school district in the county.
2. Send to the business manager of each school district in the county an itemized 
statement of all payments made by the county treasurer to such school district 
business manager during the preceding school year.
Such statement shall be made in substantial conformity with the forms prepared by the 
superintendent of public instruction for the annual report of school district business managers.

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