2005 California Government Code Sections 27061-27064 Article 2. Statements and Reports

27061.  Not later than the tenth of each month the treasurer shall
settle his accounts relating to the collection, care, and
disbursement of public revenue of whatsoever nature and kind with the
auditor.
27062.  For the purpose of making his settlement, the treasurer
shall make a statement under oath of the amount of money or other
property received prior to the period of the settlement, the amount
of payments or disbursements, and the amount remaining on hand.  In
the settlements he shall deposit and take the auditor's receipt for
all warrants redeemed by him.
27063.  Not later than the 25th day of each month, the treasurer,
or, if the auditor has a written agreement with the treasurer, the
auditor, shall file with the board of supervisors a detailed report
of all money received and disbursed by him or her during the
preceding report period which shall be no less frequent than monthly,
so that the receipts into the treasury and the amounts of
disbursements for the period will distinctly appear.  The report
shall be filed and preserved by the clerk of the board.
27064.  If the treasurer neglects or refuses to settle or report as
required by this article, he shall forfeit and pay to the county five
hundred dollars ($500) for each neglect or refusal, and the board of
supervisors shall institute suits for the recovery thereof.