(a) The comptroller shall maintain information concerning all entries to the state general ledger. The ledger contains controlling and fund accounts, including:
(1) a comptroller cash account;
(2) a comptroller bond account;
(3) a comptroller securities in trust account;
(4) a warrants payable account;
(5) agency suspense accounts;
(6) securities in trust fund accounts showing net balances, with a separate account for each fund;
(7) fund accounts for bonds owned, with a separate account for each fund; and
(8) other accounts found necessary.
(b) The comptroller shall charge the accounts in Subsection (a) with the cash on hand and in depository banks and with all bonds and securities held for state funds or in trust. The comptroller shall charge the state treasury with the totals of all deposits made into the state treasury and credit the state treasury with warrants paid, so that the state treasury balance in the comptroller’s hands plus the balance in the state depositories equals the balance shown by the accounts.

(c) The comptroller shall keep accounts to show the amounts of outstanding warrants and shall credit the accounts with warrants issued and charge the accounts for warrants paid, so that the balances of the accounts represent the total amount of outstanding warrants.