(a) (1) The Comptroller may not allow a warrant to be issued until a record is made in the books of the Office of the Comptroller. (2) The record shall: (i) state the amount of the warrant; (ii) state the account against which the warrant is charged; and (iii) identify: 1. the payee and the officer or unit of the State government that submitted the bill; or 2. for an advance, the officer or unit. (b) The Comptroller shall keep an abstract of each warrant.
Maryland Legal Code