Section 11800.2 Of Article 1. Organization And Powers From California Insurance Code >> Division 2. >> Part 3. >> Chapter 4. >> Article 1.

. The State Controller shall keep a special ledger account pertaining to the State Compensation Insurance Fund. In the State Controller's general ledger this account may appear as a cash account, like other accounts of funds in the State Treasury, and only the actual cash credited or deposited to the credit of the State Compensation Insurance Fund shall be entered in the account.