If it appears that there is a shortage in the supplies of any institution, the supervising department having control of such institution shall appoint a committee to investigate the cause thereof. If it appears that the shortage resulted from unavoidable loss, without the negligence of the officer designated to have charge of the supplies, such officer must be credited therewith, otherwise the officer must be charged with the amount thereof and must be required to pay the same into the state treasury within sixty days after the determination of the loss. If default is made in such payment, the officer shall forfeit the office and suit must be instituted upon the officer's official bond to recover the same.
25-01.1-30. Monthly statement of institutional expenditures and payroll to supervising department. An officer designated by the supervising department for each institution under its control shall prepare two monthly statements showing first the payroll and second the expenditures of every kind during the preceding month. Such statement must be signed by the officer, approved by the superintendent of the institution, and filed with the supervising department on a date fixed by the supervising department for the examination and audit of such department. Attached thereto must be the affidavit of the officer stating that the services therein specified were
rendered and that the goods and other articles therein specified were purchased and received by the officer or under the officer's direction at the institution and were purchased at a fair cash market price on credit not exceeding thirty days, that neither the officer nor any person in the officer's behalf had any pecuniary or other interest in the purchases made, that the officer did not receive any pecuniary or other benefit therefrom, directly or indirectly, by commission, percentage, deductions or in any other manner whatever, and that the articles contained in such bill conformed in all respects to the invoiced goods received and ordered by the officer or the samples from which the goods were purchased, both in quality and quantity. Such monthly statement must be accompanied by the original invoices of all institutional purchases and a complete itemized statement of each institutional expenditure. If any invoice or statement, or any part thereof, is found objectionable, the supervising department having control of such institution shall endorse its disapproval thereon with its reasons therefor, and shall return it to the management of the institution, and when the matter disapproved of is corrected, the statement and invoice must be returned to the supervising department.
25-01.1-31. Audit of monthly statements of expenditures - Abstracts of statement - Payment. When the monthly statement of expenditures of an institution have been audited by the supervising department having control of such institution and found correct, the supervising department shall prepare an abstract, in duplicate, showing the name, residence, and the amount due each claimant, and the institution and the fund thereof on account of which the payment shall be made. The supervising department shall deliver one copy thereof to the office of management and budget and the other copy must be retained in the office of the department. The office of management and budget, upon receipt of the certified abstract, after approval by the office of the budget, shall issue a warrant or warrants for the amount or amounts thereof and shall deliver the same to the supervising department for delivery to the proper officer of the institution, to be paid out in conformity with such rules as the supervising department may prescribe.