North Dakota Code § 57-15-19.2

Township supervisors authority to transfer funds into special road fund -
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Limitations - Use.
The board of supervisors, at the time of the annual township meeting, upon resolution, may 
transfer or set aside a part or all of any funds into a special road fund, which fund must be 
separate and distinct from all other funds. The special road fund may not exceed the sum of five 
hundred thousand dollars for any one congressional township. The special road fund may be 
expended, at the option of the board of supervisors, for the purpose of road construction, 
graveling, snow removal, or surfacing.

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