Md. Code, State Finance and Procurement § 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.