N.D. Cent. Code § 44-04-15: Examination of records of local officers - State's attorney to prosecute

At the end of the term of office of each city, township, or school district officer, the city council or board of city commissioners, board of township supervisors, or school board, as the case may be, shall examine the records of that officer's office in the manner provided by section 44-04-14 or shall employ a competent accountant to make such examination. Upon complaint of irregularity by the proper board, the state's attorney shall prosecute as provided in section 44-04-03.