Section 184 Of Article 5. Funds For Highway And Public Mass Transit Guideway Purposes From California Streets And Highways Code >> Division 1. >> Chapter 1. >> Article 5.

. The department shall set up and keep the accounts necessary to show all expenditures from the State Highway Account for the several purposes authorized or required by this article, and shall make and keep on file in the office of the department an annual statement showing all expenditures from the account.