North Dakota Code § 44-04-14

Examination of records of county officers - State's attorney to prosecute
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At the end of the term of office of each county officer, or whenever it may seem advisable, 
the board of county commissioners may secure an examination of the records in that person's 
office by the state auditor or other competent accountants. Any failure or irregularity discovered 
must be remedied or the state's attorney shall prosecute the officer guilty thereof for neglect as 
provided in section 44-04-03.

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