North Dakota Code 15.1-07-12 – Negotiable instruments – Disbursement of moneys by business manager
1. a. The board of a school district may adopt policies governing the disbursement of school district moneys by the business manager.
b. The policies adopted under subdivision a may include:
(1) The authorization, creation, and approval of negotiable instruments; (2) The use of credit or debit cards; (3) The payment of invoices; (4) The use of petty cash; (5) The use of electronic payments; and
(6) The use of facsimile signatures.
c. The policies adopted under subdivision a must include internal controls to safeguard school district moneys.
2. If the board of a school district has not adopted policies to govern the disbursement of school district moneys by the business manager, the business manager may disburse moneys only by issuance of a negotiable instrument upon presentation of a bill or invoice, the payment of which has been authorized by the president of the school board, and only if there are sufficient moneys available for the disbursement. Upon issuing a negotiable instrument, the business manager shall make a record of the instrument.