N.D. Cent. Code § 21-06-04

A record of all payments, reissues, and duplicates made in connection with mutilated, defaced, lost, or destroyed obligations must be kept by the state treasurer, or by the treasurer of the political subdivision, as the case may be, showing the date of such payments, duplicates or reissues, and the person or persons to whom paid or issued. Such record at once must be certified to the proper auditing official.