Except as provided in section 24-01-48, no state funds may be expended for feeder roads or other roads not on the state highway system except for the necessary administrative costs and for such work as is reimbursable from federal or county funds or from funds of other organizations or governmental departments for which reimbursement arrangements have been made. After completion of any such cooperative construction, all authority and control over roads off the state highway system must be returned to the local authorities under whom control was vested previously.
N.D.C.C. § 24-02-36