(a) Before a voucher for the disbursement of funds in the State Treasury is presented to the Auditor of State for the issuance of his or her warrant in the payment of the voucher, the voucher shall be recorded in the state's financial management system in accordance with procedures established by the Chief Fiscal Officer of the State.
(b) The Auditor of State may perform an examination, under the procedures established in this subchapter, as he or she deems advisable before issuing his or her warrant in the payment of a voucher for the disbursement of funds in the State Treasury.