Section 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.