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The Comptroller is charged, by the terms of Section 17 of Article V of the Constitution of Illinois, with the duties of: (a) maintaining the central fiscal accounts of the state, and (b) ordering payments into and out of the funds held by the Treasurer of Illinois. In accordance with this duty, the Comptroller signs paychecks or grants approval to electronic payments made by the state to its employees and creditors. The Comptroller is also charged, by Illinois statute, with certain additional duties. In particular, the Comptroller regulates cemeteries under the Cemetery Care Act, and is charged with the fiduciary protection of cemetery care funds used for the care and maintenance of Illinois gravesites.