Whenever a voucher is received by the state controller he shall before filing the same, examine or cause it to be examined prior to payment and, if it is not correct in form or amount, or if there are no moneys in the state treasury out of which the same may lawfully be paid, he shall forthwith return the same to the party rendering the account for correction or for submission at a later date if there is made an appropriation out of which the same may lawfully be paid.
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