(a) It shall be unlawful for any agency to create any indebtedness or incur any obligation for personal services, work or labor or for property, materials or supplies, except by written, printed or electronic requisition or order according to the form or format prescribed by the accounting manual unless specifically exempted therein and bearing the approval or approvals as prescribed by the accounting manual.
(b) The Secretary of Finance shall prepare the form of such orders or requisitions and shall provide a space or means to affix the approval or approvals necessary.
(c) It shall be a breach of duty for any officer to approve any order or requisition in blank and a violation of this subsection shall be a cause for removal from office.
(d) Whenever any agency shall make any order or requisition, such transaction shall be transmitted to the Division of Accounting as prescribed by the accounting manual.
(e) This section shall not apply to the Governor of this State nor to any judiciary department thereof.