N.D. Cent. Code § 58-11-03: Auditing accounts of treasurer and other township officers

At its meeting on the second Tuesday of March in each year, the board of auditors shall examine and audit the accounts of the township treasurer for all moneys received and disbursed. At the meeting, the board shall audit the accounts of all other township officers who are authorized to receive or disburse money of the township. If a new treasurer has been elected at the annual meeting, the board of auditors shall audit the final statement of the outgoing treasurer at a meeting on the fourth Tuesday in March.