(a) No money shall be drawn from the Treasury of this State to pay the salaries and expenses of employees of this State, or to defray the expenses of any agency, or for or on account of any contract for building or repairs, or for property purchased, or for work and labor performed or for materials or supplies furnished to any agency, except upon legitimate itemized bills, invoices or statements presented to, reviewed and approved by an approving official of the agency being charged.
(b) Such obligations shall be paid only upon processing of the appropriate payment transactions as prescribed by the accounting manual, unless specifically exempted therein, and bearing the approval or approvals as prescribed by the accounting manual.
(c) If the payment transaction involves no violation of this chapter or of any State statute, the Division of Accounting shall cause the transaction to be approved and released for disbursement processing.
(d) For the payment of salaries, pensions or any other obligations for which bills, invoices or statements are not renderable, the Secretary of Finance shall process a payment transaction, which shall be approved by him or her, directing and authorizing the payment of the amounts due and payable.
(e) Nothing in this chapter shall apply to the payment of principal or interest on any obligation of this State.
32 Del. Laws, c. 30, § 5; Code 1935, § 428; 29 Del. C. 1953, § 6515; 54 Del. Laws, c. 39, § 5; 56 Del. Laws, c. 461; 57 Del. Laws, c. 482, § 2; 57 Del. Laws, c. 741, §§ 1D, 1F; 58 Del. Laws, c. 422, § 2; 68 Del. Laws, c. 290, § 27; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 509, § 9.
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