North Dakota Code § 6-01-25

Supervision of books and accounts of public institutions and private
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institutions with which state has dealings.
The commissioner shall assume and exercise constant supervision over the books and 
financial accounts of the several public offices and institutions which the commissioner is 
authorized to examine. The commissioner shall prescribe and enforce a correct and uniform 
method of keeping financial accounts in such offices and institutions, shall recommend a form 
for warrants or for order -checks which must conform so far as consistent with statutory and 
charter requirements to approved banking practice, in order to facilitate handling of such 
instruments by banks and other depositories, and shall instruct the proper officer of each of said 
institutions in the due performance of the officer's duties concerning the same. The 
commissioner has authority to examine the books and accounts of all private institutions with 
which the state has any dealings so far only as the same relate to such dealings. If any public 
officer having control of any such office or institutions fails or refuses to comply with the 
directions of the commissioner, the commissioner shall report the facts to the governor and to 
the manager of the state bonding fund, and such refusal constitutes grounds for removal from 
office and cancellation of the bond of such officer.

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