CA Water Code Section 24272

Within six days after he settles with the secretary, the collector shall file in the district office with the secretary a statement under oath, showing:

(a)

An account of all his transactions and receipts during the period for which the settlement was made.

(b)

Payment to the treasurer of all money collected by him as collector during the period for which the settlement was made except redemption money held for assignees of certificates of sale.

(c)

The respective sums of redemption money held by him for assignees of certificates of sale and the names of the persons entitled to receive this money if known to him.