Notwithstanding the requirement in sections 40-56 and 40-57 that an original warrant voucher be accompanied by all original bills, original warrant vouchers of any expending agency which fully utilizes the encumbrance segment of the comptroller’s accounting system referred to in section 40-2 for obligations incurred for the purchase of materials, supplies, and incidentals, and on account of state contracts may be accompanied by duplicates of bills produced by the same impression as the original bills, or by means of photography, or by other equivalent techniques which accurately reproduce the original bills. The comptroller shall determine the acceptability of any document submitted in lieu of an original bill, and the comptroller’s determination shall be final.