Each board of flood irrigation shall make a report to the board of county commissioners of all projects begun, in process of construction, or finished, and also shall render a full account of all moneys which shall come into its hands. Every member of the board of flood irrigation shall be liable on the member's bond for any misapplication of money coming into the member's hands as a member of such board. The report required by this section shall include an itemized statement of all expenses and warrants drawn on account of each project.
N.D.C.C. § 61-12-34