Title 21 — Governmental Finance
15 chapters · 156 sections in this title.
N.D.C.C. § 21-05-01 Claims against township or county - How accounts stated
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No account or claim against any township or county of this state may be allowed by the governing body thereof until a full itemized statement in writing has been filed with the governing body or unless otherwise authorized by the governing body pursuant to contract or other actio…
N.D.C.C. § 21-05-02 Accounts may be verified
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The verification described in section 21-05-01 may be in substantially the following form: Certificate I do hereby certify that the within bill, claim, account, or demand is just and true; that the money therein charged actually was paid for the purpose therein stated; that the s…
N.D.C.C. § 21-05-03 Additional proof may be required
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The board of county commissioners or board of township supervisors before which any bill, claim, account, or demand against the county or township shall come for audit and approval, if deemed necessary, may require to be furnished a statement made under oath containing such other…
N.D.C.C. § 21-05-04 Penalty
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Repealed by S.L. 1975, ch. 106, § 673.
N.D.C.C. § 21-05-05 Voucher form
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Repealed by S.L. 1983, ch. 283, § 6.
N.D.C.C. § 21-05-06 What accounts not verified
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In case any account, claim, or demand against a county or township is made or presented by any administrator or executor on behalf of the estate of a deceased person, the administrator or executor may not be required to verify the same but may prove the same otherwise to the sati…
N.D.C.C. § 21-05-07 Consideration of account - Action thereon
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Whenever an account, claim, or demand against any township or county is reviewed in the manner prescribed in section 21-05-01, the board to which the same is presented may receive and consider the same and may allow or disallow the same, in whole or in part, as to the board appea…
N.D.C.C. § 21-05-08 Penalty for auditing account not itemized
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Any person, whether or not acting as a member of any board, who audits and allows any account, claim, or demand against any county or township required to be itemized, without having the same first duly itemized, is guilty of a class B misdemeanor.