North Dakota Century Code Title 11. Counties § 11-09-43. Books of officers, manager, director of finance audited

The board of county commissioners of a county adopting any form of county managership shall require an annual audit of the books of every county officer who handles public funds to be made by an accountant who is not a regular officer or employee of the county and who is thoroughly qualified by training and experience. Any audit service provided by the state, whether at the expense of the state or the county, shall satisfy the requirements of this section. Either the board of county commissioners or the county manager, at any time, may order an examination or audit of the accounts of any officer or department of the county government. Upon the death, resignation, removal, or expiration of the term of office of any officer of the county, the county manager, or the director of finance in a county adopting a county manager form of government, shall cause to be made an audit and investigation of the accounts of such officer and shall report the result thereof to the board of county commissioners or if the audit is made by the director of finance, to the county manager and the board of county commissioners. In case of the death, resignation, or removal of the county manager or the director of finance, the board of county commissioners shall cause an audit of that officer's accounts to be made. If, as a result of any such audit, an officer is found indebted to the county, the board of county commissioners shall proceed to collect such indebtedness forthwith.