# Title 21 — Governmental Finance

## Chapter 21-05 — Claims Against Townships and Counties

### § 21-05-01. Claims against township or county - How accounts stated.

No account or claim against any township or county of this state may be allowed by the
governing body thereof until a full itemized statement in writing has been filed with the governing
body or unless otherwise authorized by the governing body pursuant to contract or other action.
The governing body, in its discretion, may require the filing of any additional information which it
may deem necessary to the proper understanding and audit of any claim or account and it may
require the filing of a sworn statement in such form as it may prescribe. The provisions of this
section, however, do not apply to any claim or demand for an annual salary or per diem of jurors
or witnesses fixed by or in pursuance of any statute. Whenever the county auditor is not readily
available to sign and issue warrants upon the county treasurer for the payment of the salary or
per diem of jurors or witnesses, the county treasurer is authorized to pay such salary or per
diem upon the written order of the judge of the court in which such jurors or witnesses have
served and in such cases the county treasurer shall furnish the county auditor with statements
of all claims paid.
### § 21-05-02. Accounts may be verified.

The verification described in section 21-05-01 may be in substantially the following form:
Certificate
I do hereby certify that the within bill, claim, account, or demand is just and true; that the
money therein charged actually was paid for the purpose therein stated; that the services
therein charged actually were rendered and of the value therein charged, that no part of
such bill, claim, account, or demand has been paid; and that the goods therein charged
actually were delivered and were of the value charged.
Sign Here _________________________
_________________________
If signed for a firm or
company show authority
on this line.
### § 21-05-03. Additional proof may be required.

The board of county commissioners or board of township supervisors before which any bill,
claim, account, or demand against the county or township shall come for audit and approval, if
deemed necessary, may require to be furnished a statement made under oath containing such
other information as is deemed necessary for the further verification of any such bill, claim,
account, or demand.
### § 21-05-04. Penalty.

Repealed by S.L. 1975, ch. 106, § 673.
### § 21-05-05. Voucher form.

Repealed by S.L. 1983, ch. 283, § 6.
### § 21-05-06. What accounts not verified.

In case any account, claim, or demand against a county or township is made or presented
by any administrator or executor on behalf of the estate of a deceased person, the administrator
or executor may not be required to verify the same but may prove the same otherwise to the
satisfaction of the governing board.
### § 21-05-07. Consideration of account - Action thereon.

Whenever an account, claim, or demand against any township or county is reviewed in the
manner prescribed in section 21-05-01, the board to which the same is presented may receive
and consider the same and may allow or disallow the same, in whole or in part, as to the board

appears just and lawful, saving to such claimant the right of appeal in accordance with the
procedure provided in section 28-34-01. Approval by the board must be recorded in the record
of its proceedings and this is sufficient to indicate approval without requiring a majority of the
members of the board to sign or initial the voucher or order for payment.
### § 21-05-08. Penalty for auditing account not itemized.

Any person, whether or not acting as a member of any board, who audits and allows any
account, claim, or demand against any county or township required to be itemized, without
having the same first duly itemized, is guilty of a class B misdemeanor.
