N.D. Cent. Code § 11-10-17: Officers to make settlement

Every county officer chargeable with money belonging to the county shall render that officer's account to and settle with the board of county commissioners at such times as are provided by the laws of this state. A county officer shall pay into the county treasury any balance which may be due the county, taking duplicate receipts therefor, and deposit one of the receipts with the county auditor within five days thereafter.