Sec. 6. (a) For each sum of money received by the executive, the financial and appropriation record must show:
(1) the date it was received;
(2) from whom it was received; and
(3) to what account it was credited.
(b) For each sum of money paid by the executive, the financial and appropriation record must show:
(1) the date it was paid;
(2) to whom it was paid;
(3) from what account it was paid; and
(4) why it was paid.
(c) The state board of accounts shall prescribe the form of the financial and appropriation record.