N.D. Cent. Code § 54-27-20

A revenue sharing trust fund is hereby created in the state treasury for deposit of all payments received by the state under the Fiscal Assistance to State and Local Governments Act (federal-state revenue sharing) [Pub. L. 92-512; 86 Stat. 919] and acts amendatory thereto. Interest earned on these deposits must be deposited in the trust fund and disbursed in accordance with federal and state law. Moneys in the trust fund must be disbursed as authorized by legislative appropriations and federal and state law upon vouchers prepared by the director of the office of management and budget.