CLG 006 Final Exam prep 2023/24 – Complete Study Guide to Score A+
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Course
Clg 0010
Institution
Clg 0010
Which of the points below apply to the review of Purchase Card payment transactions/vouchers? Drag
the correct answers with your mouse to the box.
Special certifications, if required are furnished – No duplicate payments – Goods received comply with
the agreement – prompt payment requireme...
CLG 006 Final Exam
prep 2023 – Complete
Study Guide to Score A+
, Which of the points below apply to the review of Purchase Card payment transactions/vouchers? Drag
the correct answers with your mouse to the box.
Special certifications, if required are furnished – No duplicate payments – Goods received comply with
the agreement – prompt payment requirements followed – Payment is permitted by law
I hope you found the correct answers on the Warm Up Activity. If not, we'll cover the material in the
topics ahead.
Prior to a 1996 legislative change, only Disbursing Officers within Department of Defense were
pecuniarily (financially) liable for fiscal irregularities. Certifying Officers did exist but were just
administrative appointees.
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
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