North Dakota Code § 26.1-05-30

Disbursements by domestic life insurance company to be made on
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voucher - Requirements.
No domestic life insurance company may make any disbursement of one hundred dollars or 
more unless evidenced by a voucher signed by or on behalf of the person receiving the money 
and correctly describing the consideration for the payment. If the expenditure is for both 
services and disbursements, the voucher must set forth the services rendered and an itemized 
statement of the disbursements made. If the expenditure is in connection with any matter 
pending before any legislative or public body or before any department or officer of any state or 
government, the voucher, in addition, must describe correctly the nature of the matter and of the 
interest of the company therein. When a voucher cannot be obtained, the expenditure must be 
evidenced by an affidavit describing the character and object of the expenditure and stating the 
reason for not obtaining the voucher.

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