Whenever any person is entitled to draw money from the state treasury, the auditor may draw a warrant in the auditor's favor on the treasurer of state or authorize an electronic funds transfer in conformity with IC 4-8.1-2-7 . The auditor of state shall:

1. (1) enter in a proper book provided for that purpose every warrant or electronic funds transfer the auditor draws on the treasury:

   1. (A) in the order the auditor issues the warrant or transfer;
   2. (B) in a manner as to show the date;
   3. (C) in whose favor drawn;
   4. (D) the nature of the claim upon which it is founded; and
   5. (E) with a reference to the law under which it is drawn;
2. (2) carry the entries into a book of general accounts, under separate and distinct heads; and

3. (3) number and file, in the auditor's office, all papers and vouchers upon which the auditor shall issue any warrant or electronic funds transfer for the payment of money.

   Formerly: Acts 1852, 1RS, c.7, s.5. As amended by P.L.32-1995, SEC.2; P.L.215-2016, SEC.51.