(a)    The general appropriations for the militia shall be exclusively applied to the necessary and contingent expenses of the office of the Adjutant General and to the equipment, maintenance, and general efficiency of the organized militia.

(b)    (1)    Except as provided in this title, unless authorized by the Adjutant General, a person may not make a purchase, incur a debt or expense, or expend money for the militia.

(2)    (i)    The Adjutant General shall adopt rules for the receipt and expenditure of all money that comes under the control of the Adjutant General.

(ii)    The Adjutant General may require bond from persons involved in the receipt and expenditure of money that the Adjutant General designates.

(c)    (1)    The commanding officer of an organization or detachment of the organized militia that is on State active duty may purchase necessities that are absolutely required for the immediate use and care of the officer’s command.

(2)    If a commanding officer on State active duty makes a purchase under this subsection, the commanding officer shall:

(i)    take a receipt of the purchase in triplicate; and

(ii)    promptly submit a report of the purchase through regular channels to the Department’s Finance Officer.

(3)    The report shall contain:

(i)    a list of the articles purchased;

(ii)    the price of the articles; and

(iii)    the receipts.

(d)    (1)    Except as provided in paragraph (3) of this subsection, the Adjutant General shall audit and pay all bills and military accounts payable by the State.

(2)    The Adjutant General shall follow as nearly as possible the financial operating procedures established by the United States Department of Defense.

(3)    The Comptroller shall be the auditor of all accounts for property purchased by the Adjutant General.

(4)    The Treasurer shall pay an audited military account from an appropriation made by the General Assembly, on the warrant of the Adjutant General, under the direction of the Governor.