(a) (1) The Comptroller may not allow a warrant for payment of money into the State Treasury to be issued until a record is made in the Office of the Comptroller.
(2) The record shall state:
(i) the amount of the warrant; and
(ii) the account to which the money is credited.
(3) The Comptroller shall keep an abstract of each warrant for payment of money into the State Treasury.
(b) (1) The Treasurer, the Chief Deputy Treasurer, or a deputy treasurer shall endorse, as a receipt, a warrant for payment of money into the State Treasury that the Comptroller or, if authorized by law, the Chief Deputy Comptroller or a deputy comptroller has signed.
(2) Unless the warrant is signed as required by this subsection, an acknowledgment for money paid into the State Treasury is not valid.
(3) The Treasurer shall keep, as a voucher, a copy of each warrant for payment of money into the State Treasury.