California Government Code 27003 – The treasurer shall keep his or her books or any other authorized …
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The treasurer shall keep his or her books or any other authorized form of record so that the amounts received and paid out on account of separate funds or specific appropriations are exhibited in separate and distinct accounts, and the whole receipts and expenditures shown in one general or cash account.
(Amended by Stats. 1994, Ch. 705, Sec. 5. Effective January 1, 1995.)