In addition to other records and accounts, the retirement board, or the treasurer if authorized by the board, shall keep records and accounts as are necessary to show at any time:
(a) The total accumulated contributions of members.
(b) The total accumulated contributions of retired members less the annuity payments made to the members.
(c) The accumulated contributions of the county or district held for the benefit of members on account of service rendered as members of the retirement system.
(d) All other accumulated contributions of the county or district, including the amounts available to meet the obligation of the county or district on account of benefits granted to retired employees and on account of prior service of members.
(Amended by Stats. 1995, Ch. 584, Sec. 12. Effective January 1, 1996.)