N.D. Cent. Code § 52-03-03
The bureau shall maintain within the unemployment compensation fund the following separate accounts:
All moneys payable to the fund, upon receipt thereof by the bureau, must be deposited immediately in the clearing account. Refunds payable pursuant to section 52-04-14 may be paid from the clearing account. After the clearance thereof, all other moneys in the clearing account must be deposited immediately with the secretary of the treasury of the United States of America to the credit of the account of this state in the unemployment trust fund established and maintained pursuant to section 904 of the Social Security Act [ 42 U.S.C. 1104 ], as amended, notwithstanding any provisions of law in this state relating to the deposit, administration, release, or disbursement of moneys in the possession or custody of this state to the contrary. The benefit account must consist of all moneys requisitioned from the state's account in the unemployment trust fund. Except as otherwise provided in the North Dakota unemployment compensation law, moneys in the clearing and benefit accounts must be deposited by the bureau in separate interest-bearing accounts at the Bank of North Dakota, but no public deposit insurance charge or premium may be paid out of the fund.
N.D.C.C. § 52-03-03