Each township treasurer shall keep, in a book provided for that purpose at the expense of the township, a true account of all moneys which the township treasurer receives or disburses by virtue of that office. The township treasurer shall present such account, with the treasurer's vouchers, to the board of township supervisors at its meeting on the second Tuesday in March for adjustment. On demand, the township treasurer shall deliver to the person's successor in office all books and property belonging to the township treasurer's office and the balance of all moneys in that person's hands as treasurer.
N.D.C.C. § 58-08-04