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.
11-32-03. May join with cities, school districts, and other agencies in erection and operation. The board of county commissioners, in carrying out the provisions of sections 11-32-01 and 11-32-02, may join with a city, school district, or other public or private nonprofit corporation or agency, or any or all of same, in the erection and operation of said memorial, or memorials, or other suitable recognition in any proportion deemed advisable by said board. Said board in conjunction with the other cooperating body or bodies may provide for the operation and administration of said memorial, memorials, or other suitable recognition. In the event that a school building, gymnasium, or other school-related building is constructed by a school district and wholly or partially financed through moneys from the memorial fund created by this chapter, and, due to a reorganization of such school district, is transferred to another school district, such other school district shall be authorized to sell and transfer title to such building in the same manner provided by law notwithstanding the provisions of chapter 11-32.