(2) The fiscal officer of the department shall keep a true and accurate account of all sums received and all vouchers issued by the department under this section. [Formerly 491.150; 1991 c.186 §6; 1993 c.741 §92; 1995 c.733 §77; 1997 c.263 §4; 1999 c.935 §35; 2005 c.755 §58; 2017 c.226 §4]