Section 113. Itemized accounts of public officers

The proper officer of
  each department, board, commission and institution, shall, on or  before
  the  fifteenth  day  of each month, render to the comptroller a detailed
  and  itemized  account  of  all  receipts  and  expenditures   of   such
  department,  board,  commission  or  institution  during  the month next
  preceding. Such account shall give in detail the source of all receipts,
  including the sums received from any county, and shall be accompanied by
  original and proper vouchers, unless such vouchers have been  previously
  filed with the comptroller.