North Dakota Century Code Title 11. Counties § 11-13-04. Auditor is chief financial officer of county--To keep account with treasurer

The county auditor shall be the chief financial officer of the county and shall keep complete and detailed records of all financial transactions of the county, charging the treasurer with the amount of all property taxes assessed and levied by the state and by any taxing subdivision, together with all interest, penalties, and other costs turned over to the auditor by the auditor's predecessor. In determining the treasurer's responsibility for collections, the county auditor shall credit the treasurer with all tax payments, cash discounts allowed, abatements, the amount of uncollected taxes delivered to the treasurer's successor in office, or other credits as provided by law. The county auditor shall charge the treasurer with all moneys collected by the treasurer or received by the treasurer in the treasurer's official capacity and shall credit the treasurer with all payments by warrant or as otherwise provided by law and with all moneys delivered to the treasurer's successor in office.