11-32-02. A memorial fund created - How expended

11-32-02. A memorial fund created - How expended Funds provided to be raised in accordance with section 11-32-01 shall be designated as the memorial fund and shall be kept separate and distinct from other moneys by the county treasurer and shall be expended by and under the direction and control of the board of county commissioners. The board may expend such funds at such times as it may determine and is authorized to make an allocation of any or all funds to be raised by the memorial levy for any purpose authorized by this chapter. On or after January 1, 1960, the board may transfer all unexpended balances in the memorial fund to the county general fund if there is then no existing memorial levy and if such unexpended balance has not been pledged or appropriated for a memorial.