All payments and disbursements of public funds of the state shall be made upon warrants drawn by the secretary upon the treasury of the state based upon itemized vouchers in a form approved by the secretary. History: Laws 1923, ch. 76, § 24; C.S. 1929, § 112-124; 1941 Comp., § 7-240; 1953 Comp., § 11-2-43; Laws 1957, ch. 252, § 6; 1977, ch. 247, § 110; 2003, ch. 273, § 15. The 2003 amendment, effective July 1, 2003, substituted "in a form approved by the secretary" for "as provided by law" at the end. Funds from specific tax levies to be paid by state treasurer on orders of proper boards. — Funds collected from special tax levies made for cattle, hogs, and sheep should be paid out upon warrants drawn by the state treasurer on orders of the respective boards. 1937 Op. Att'y Gen. No. 37-1661. There is no statutory provision for the invalidation of warrants which have been duly issued and outstanding. The legislature has made specific provision for the situation in which a warrant duly issued and outstanding may be lost or destroyed, and the conditions under which a duplicate warrant may be issued in such situation. 1958 Op. Att'y Gen. No. 58-05. Am. Jur. 2d, A.L.R. and C.J.S. references. — 81A C.J.S. States § 226.
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