Section 13868 Of Chapter 5. General Powers And Duties From California Health And Safety Code >> Division 12. >> Part 2.7. >> Chapter 5.

. (a) A district board shall keep a record of all its acts, including its financial transactions.
  (b) A district may destroy a record pursuant to Chapter 7 (commencing with Section 60200) of Division 1 of Title 6 of the Government Code.