No claims for goods or services shall be paid by the district until the claims have been allowed by the board. The claims shall be paid only upon warrants signed by the manager and countersigned by the secretary-treasurer. The warrants shall state the date authorized by the board and for what purpose. No warrant shall be issued or obligation incurred unless the district has sufficient funds on hand to pay such warrant when it is presented for payment. The district shall keep records of each warrant as issued and as presented for payment, showing the date and amount of such warrant, to whom payable, the date of the presentation for payment, and the date of payment. All warrants shall be drawn payable to the claimant or bearer.