(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.