The Certifying Officer may delegate the authority to determine and certify the legality of the disbursement of public funds but final responsibility for certification shall remain with the Certifying Officer. Whenever the Certifying Officer delegates such authority he shall, within ten (10) days after such an appointment, file a copy of the appointment with the Disbursing Officer for the department, establishment or agency, and with the Treasurer of Guam indicating the name and position of the appointed officer or employee.