N.D. Cent. Code § 58-08-05
The township treasurer shall prepare an annual statement of receipts and disbursements for the period January first to December thirty-first of each year. The statement must include the amount, date, source, and fund credited for each receipt and the amount, date, payee, purpose, and fund debited for each disbursement. The statement must include the beginning and ending balances of moneys held by the township. After the statement has been reviewed at the annual township meeting, it must be filed in the office of the township clerk. If the offices of township clerk and treasurer have been merged, such statement must be filed with the chairman of the board of township supervisors. A duplicate of the statement at the same time must be filed by the township treasurer with the county auditor.
N.D.C.C. § 58-08-05