What is the relationship between the Certifying Officer and Accountable Official?

• A. The AO provides information to support certification by the CO, who certifies vouchers for payment
• B. They operate independently with no interaction
• C. They are the same role
• D. The CO approves budgets; AO signs checks

Answer: (A)

In this relationship, the Accountable Official keeps the custody and records of government property and funds, while the Certifying Officer uses the information from the AO to determine that a payment is proper and supported. The CO’s job is to certify vouchers for payment, which means approving them only after confirming they are allowable, accurately supported, and within available funds. The AO provides the necessary details—such as property accountability, receipts, and disbursement records—so the CO can make a sound certification. This teamwork ensures payments are legitimate and properly documented.

That's why other scenarios don't fit: they don’t reflect the coordinated flow of information and responsibility between custody/accountability and payment certification.