Under such regulations as may be prescribed by the secretary of defense, the property and disbursing officer accountable for public moneys may entrust money to any other officer of the national guard for the purpose of having that officer make disbursements thereof as the property and disbursing officer's agent, and each officer to whom money is so entrusted, as well as the officer entrusting the same to that officer, must be held pecuniarily responsible therefor to the United States. For the agent officer's official misconduct, the agent officer is subject to all the liabilities and penalties prescribed by law in like cases for the officer for whom the agent officer acts as agent.
N.D.C.C. § 37-05-04