§ 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.