N.D. Cent. Code § 54-06-04.1
All state agencies, departments, and institutions which license, inspect, or regulate private business activities or products and charge fees for such services, except the secretary of state, shall prepare and submit to the office of the budget, with the budget estimates required by section 54-44.1-04, a report for the last two fiscal years giving information about the costs of providing each service and the fees charged for the granting or providing of such service. The report must accurately present the costs and revenues in accordance with the various categories of service and such report must be completed and supported by such accounting records and allocation procedures as are acceptable to the director of the budget.
N.D.C.C. § 54-06-04.1