N.D. Cent. Code § 37-05-03: Accounts, returns, and reports made by property and disbursing officer

The property and disbursing officer shall render through the defense department such accounts of federal funds entrusted to that officer for disbursement as may be required by the treasury department of the United States. The property and disbursing officer shall receipt and be accountable for all funds and property belonging to the United States in possession of this state and shall make such returns and reports concerning the same as may be required by the secretary of defense.