The state controller is authorized and empowered to make and keep, upon a book prepared for that purpose, a detailed statement or record of all checks signed by the general treasurer of the state, which may be payable on account of any appropriation made by the general assembly, which have for any reason remained unpaid for one year or more from the date that the checks were signed; and the state controller is further authorized and empowered, at the close of each fiscal year, after having made this record, to stamp all the checks in the behalf of the state, as uncalled for, and certify them to the general treasurer, who shall transfer the amount of the checks from the account of the appropriations to the general fund of the state.
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