§ 110. Certification or approval of accounts and vouchers. 1. Certification or approval of the accounts or vouchers of a department, or of a division, board, body, bureau, officer or employee in a department, for personal service, maintenance, and operation, for submission to the comptroller for audit, shall be made by the head of the department, or by such authority or authorities in the department as shall be designated by the head of the department by a rule or written direction filed with the comptroller. The head of the department may authorize one or more officers or employees in the department to make such designations. Such authorization shall be in writing and shall be effective upon approval by the comptroller and filing in his office.

2. For the purposes of this section, the heads of the commissions, divisions and offices within the executive department shall be treated as department heads.