No money shall be drawn from the treasury of the county, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation by the board of county commissioners. Accounts shall be kept for each item of appropriation made by the board. Each account shall show in detail the appropriation made thereto, the amount drawn thereon, the unpaid obligations charged against it, and the unencumbered balance in the appropriation account.
N.D.C.C. § 11-09-41