N.D. Cent. Code § 25-01.1-03
25-01.1-03. Adopt uniform system of accounting
25-01.1-03. Adopt uniform system of accounting
The supervising department shall devise and install a system of accounting and auditing of
all moneys appropriated, received, and expended. Such system must be adapted to the
institutions under its control and must be made as nearly uniform as the necessities of the case
may permit and in accordance with requirements of the office of management and budget.