North Dakota Code § 4.1-20-22

Supervisors to provide for surety bonds, keeping records, and annual
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audit.
The supervisors shall provide for the execution of surety bonds for all employees and 
officers who are entrusted with funds or property of the district, for the keeping of a full and 
accurate record of all the supervisors' proceedings and of all resolutions, regulations, and 
orders issued or adopted by the supervisors, and for an annual audit of the accounts of receipts 
and disbursements of the district. The surety bonds provided for in this section may be issued 
by the state bonding fund.

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