The board of auditors shall meet on the second Tuesday in March and on the second Monday in June in each year and at such other times as it deems necessary and expedient for the purpose of auditing and settling all charges against the township. It shall state on each account the amount allowed by it, but no allowance may be made for any account which does not state specifically each item and the nature thereof.
N.D.C.C. § 58-11-02