North Dakota Century Code Title 25. Mental and Physical Illness or Disability § 25-01.1-03. Adopt uniform system of accounting

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.