The county manager in a county adopting a short form of county managership and the director of finance in a county adopting a county manager form of government shall have charge of the administration of the financial affairs of the county, including: 1. The budget. 2. The assessment of property for taxation. 3. The collection of taxes, license fees, and other county revenues. 4. The custody of all public funds belonging to or handled by the county. 5. The control over the expenditures of the county. 6. The disbursement of county funds. 7. The purchase, storage, and distribution of all supplies, materials, equipment, and contractual services needed by any department, office, or other using agency of the county. 8. The keeping and supervision of all accounts. 9. Such other duties as the board of county commissioners by ordinance or resolution may require.
11-09-41. No money drawn from treasury unless in pursuance of appropriation - Accounts of appropriations. No money shall be drawn from the treasury of the county, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation by the board of county commissioners. Accounts shall be kept for each item of appropriation made by the board. Each account shall show in detail the appropriation made thereto, the amount drawn thereon, the unpaid obligations charged against it, and the unencumbered balance in the appropriation account.