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Department of the Interior

Effective Date: 3/12/84

Series: Financial Management

Part 336: Certifying Officers

Chapter 3: Certifying Officers Liability

Originating Office: Office of Financial Management

3.1 Enforcement of Certifying Officers Liability. When a disbursing or certifying official does not submit an account or pay the money as prescribed by law, the Comptroller General shall make the account and certify to the Secretary of Treasury the amount due the Government. The Secretary shall issue a distress warrant against the official and act pursuant to 31 U.S.C. 3541 (1982).

3.2 Pecuniary Liability of Certifying Officers. Unlike a disbursing officer or a collector of public moneys who is accountable for public moneys received (31 U.S.C. 3522), a certifying officer has no public funds in his/her possession. He/she is accountable for and required to make good to the United States only the amount of any illegal, improper, or incorrect payment resulting from any false, inaccurate, or misleading certification made by him/her, as well as any payment prohibited by law or which did not represent a legal obligation under the appropriation or fund involved (see 31 U.S.C. 3528 (1982).

Until an improper payment based upon an inaccurate certification is made, there is no pecuniary liability on his/her part nor Aaccounts@ requiring settlement by the General Accounting Office (GAO).

3.3 Right to an Advance Decision. Certifying officers are provided with a means of protection against the certification of vouchers for payment which may prove to be illegal. They have the right to apply for and obtain an advance decision by the Comptroller General on any question of law involved in a payment on any vouchers presented to them for certification (see 31 U.S.C. 3529).

In lieu of requesting a decision by the Comptroller General for items of $25 or less, disbursing and certifying officers may rely upon written advice from an agency official designated by the head of each department or agency. A copy of the document containing such advice should be attached to the voucher and the propriety of any such payment will be considered conclusive by the GAO in its settlement of the accounts involved. (See B-161457, July 14, 1976, Letter to Heads of Departments and Agencies from the Comptroller General.)

3.4 Limited Liability of Disbursing and Certifying Officers. Certifying and disbursing officers are not responsible for overpayments for transportation furnished on Government Bills of Lading (GBL) or transportation requests when due to improper rates, classification, or failure to make proper deductions under equalization or other agreements (31 U.S.C. 3322(b) and 3528(c)). In other words, when the particular shipment is covered by a GBL or the particular travel is covered by a Government Transportation Request, these officers may not be held responsible for overpayments for transportation except those involving mathematical errors and illegal payments, or errors made in the paying operations.

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3/12/84 #3559

Replaces 3/12/84 #2557