North Dakota Century Code Title 54. State Government § 54-44-01. Responsibility of the office of management and budget

The office of management and budget is to be a central authority, vested with the control and supervision of the fiscal administration of the executive branch of the government, and is directly responsible to the governor. The office of the state auditor has the primary responsibility of conducting a true independent postaudit of all the executive departments and agencies. The responsibility of collecting additional taxes is consolidated and vested in the office of the state tax commissioner.

This chapter must be liberally construed in a manner which will implement this section.