N.D. Cent. Code § 54-44-05
Warrants drawn by the office of management and budget and signed by the state auditor on the state treasurer must be numbered consecutively in the order in which they are drawn. Every warrant must be drawn upon the fund out of which it is payable. A warrant may not be drawn by the office of management and budget and signed by the state auditor unless authorized by law, and unless there are funds in the treasury applicable to the payment thereof to meet the same. In case of an emergency, and in anticipation of taxes already levied and in the process of collection, the office of management and budget may prepare warrants to be signed by the state auditor in payment of duly authorized vouchers even though funds at such time do not exist to honor the warrants. Warrants so issued shall be payable by the state treasurer out of any funds in the state treasurer's possession other than sinking funds or funds dedicated by the Constitution of North Dakota for other purposes.
N.D.C.C. § 54-44-05