CLG 006 Final Exam prep 2023 – Study Guide to Graded A+

CLG 006 Final Exam prep 2023 – Study Guide to Graded A+. Certification of payments is governed by the National Defense Authorization Act of 1996, Public Law 104-106, Section 913. This legislation established accountability for an individual's actions in the form of pecuniary liability. The law requires the appointment of an individual who is independent and organizationally separate from Disbursing Officers to certify vouchers. The Certifying Officer Legislation requires that an individual, other than the Disbursing Officer, be assigned responsibility for certifying vouchers for payment. That vouchers are correct and proper for payment from the appropriation(s) or other funds cited on them or on supporting vouchers, and that the proposed payments are legal, proper, and correct. Reference DoD FMR Volume 5, Chapter 33 and Volume 10, Chapter 23, Annex 1, “Purchase Card Certification Statement”. Certifying Officers are pecuniarily liable for illegal, improper or incorrect payments resulting from improper certification. Let’s look at an example of how one Certifying Officer was found pecunarily liable and had to reimburse the Government for improper payments made with government purchase cards. Mr. X was a certifying officer for government purchase card payments for the Defense Automatic Addressing Systems Center (DAASC) at Wright-Patterson Air Force Base in Ohio. An audit of the DAASC purchase card program found four instances of improper payments made with government purchase cards using appropriated funds. These payments were for two lunches for DAASC employees and defense contractors at a local restaurant, disposable coffee cups, and a late fee paid to Park University. For all four improper payments, the audit recommended that DAASC hold Mr. X, as the Certifying Officer, responsible to reimburse the government. The Government Accounting Office report concluded that Mr. X had a responsibility to scrutinize and question potential improper payments before certifying a billing statement for payment to the bank servicing the purchase card and that he did not exercise good faith when certifying the four transactions for payment. The GAO declined to grant relief and Mr. X was billed for $403.