Section 27003 Of Article 1. Duties Generally From California Government Code >> Division 2. >> Title 3. >> Part 3. >> Chapter 5. >> Article 1.

. 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.