2005 California Government Code Sections 27100-27101 Article 4. Inspection of Books

27100.  The books, accounts, and vouchers of the treasurer,
including all books, accounts, vouchers, or other records in his
office relating to reclamation districts, are at all time subject to
the inspection and examination of the board of supervisors or grand
jury, or of any officers or agents designated by the board of
supervisors or grand jury to make the inspection and examination.
27100.1.  Notwithstanding any other provision of law, when any
public entity or any public official acting in a fiduciary capacity,
who is required or authorized by law to deposit funds in the county
treasury, makes a deposit, those funds shall be deemed to be held in
trust by the county treasurer on behalf of the depositing entity or
public official.  The funds shall not be deemed funds or assets of
the county and the relationship of the depositing entity or public
official and the county shall not be one of creditor-debtor.
27101.  The treasurer shall permit the chairman of the board of
supervisors, district attorney, and auditor to examine his books and
count the money in the treasury, including the books and money of
reclamation districts in his custody, whenever they wish to make an
examination or counting.