Warrants for payrolls of mechanics or laborers, or others temporarily employed, may be drawn in advance and before the wages as shown by the payrolls have been receipted for by the mechanics, laborers, and others, but in every case the payrolls shall have indorsed thereon the approval of the officer in whose department the liability, or expense, has been incurred, and also the appropriation to which it is chargeable, and it shall also be specially certified to by the officer directly incurring the expense, that the services charged for have been faithfully performed; and further, the comptroller shall take a receipt from the disbursing officer in whose favor the warrant for the payrolls has been drawn, and shall retain the receipt until the payrolls have been properly receipted and returned to the comptroller, and under no circumstances shall the comptroller hold more than one receipt from the same disbursing officer for payrolls under the same item of appropriation.