# State Finance and Procurement (GSF)

## Title 7. Appropriations

### Subtitle 2. Disbursements and Expenditures

#### Section 7-223

(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.

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Md. Code Ann., State Fin. & Proc. (as displayed at mgaleg.maryland.gov, October 16, 2026)