The following must be deposited in a state or national bank to the credit of the district fund and may be drawn out only by warrant: 1. All funds collected on behalf of the district through the levy of taxes. 2. All donations, contributions, bequests, or annuities received by or on behalf of the district. 3. All borrowed money received by or on behalf of the district. Such claim voucher must be authorized by the board of directors and must bear the signature of the treasurer and the countersignature of the president of such district. The secretary-treasurer of the district shall, at each annual public meeting of the district, present a financial report
concerning the affairs of the district. The books and accounts of the secretary-treasurer must be audited or annual reports must be filed as required by section 54-10-14.
18-10-10. Rural fire department may enter into contract - Power of state and local government agencies to make contract - Reimbursement. Any rural fire protection district may elect to enter into a contract with another rural fire protection district to consolidate or cooperate for mutual fire protection and prevention purposes, including ambulance or emergency vehicle services. Any rural fire protection district, or two or more districts operating in conjunction pursuant to this section, may enter into a contract with any federal, state, or local government agency for fire protection service or fire protection cooperation, including ambulance or emergency vehicle services. State and local government agencies have the power to contract for fire protection service or fire protection cooperation. Federal, state, and local government agencies shall reimburse rural fire protection districts for fire protection services provided on real property owned by such agencies. Reimbursement must be on a reasonable annual fee based on the agency's acreage [hectarage] within the rural fire protection district, but in no event may such fee be an amount greater than if such property had been subject to property tax levies.