N.D. Cent. Code § 23-30-09: Funds collected to be deposited

The following must be deposited in a state or national bank qualified as a depository for public funds to the credit of the district fund and may be drawn out only by warrant:

1.All funds collected on behalf of the district through the levy of taxes.

2.All income and earnings of the district.

3.All donations, contributions, bequests, or annuities.

4.All borrowed money received by or on behalf of the district. Such claim voucher must be authorized by the board of directors and must bear the signature of the treasurer and the countersignature of the president of such district. The secretary-treasurer of the district shall, at each annual public meeting of the district, present a financial report concerning the affairs of the district.