The department may examine all records, files, documents, accounts and all financial affairs of every agency mentioned in Section 13300. It may enter any public office or institution in this state and examine any records, files, books, papers or documents contained therein or belonging thereto for the purpose of making such examination, and shall have access, in the presence of the custodian or his deputy, to the cash drawers and cash in the custody of such agency.
During business hours the department may examine the public accounts in any depository which has public funds in its custody.
(Amended by Stats. 1974, Ch. 1221, Sec. 18.)