The state controller shall keep a record of all orders drawn by him or her for the payment of money out of the state treasury, which record shall show, as to each order, the date issued, the identification number thereof, the name of the person in whose favor drawn, the amount, and the appropriation chargeable with the same. The state controller shall keep, as part of the records of his or her office, a numerical file, in order of payment, and by years, of all vouchers received by him or her, in support of payments required to be made from the state treasury, and shall retain the same for a period of ten (10) years from the date of payment. The state controller is authorized and empowered to destroy all vouchers that have been retained for a period of ten (10) years or more, by burning them, provided that he or she shall first permit the state librarian to remove any vouchers having historical value for preservation in the state archives.
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