The supervising department shall devise and install a system of accounting and auditing of all moneys appropriated, received, and expended. Such system must be adapted to the institutions under its control and must be made as nearly uniform as the necessities of the case may permit and in accordance with requirements of the office of management and budget.
N.D. Cent. Code § 25-01.1-03
Adopt uniform system of accounting
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.