Which is a responsibility of a Certifying Officer?

• A. Authorizing expenditures without supporting documents
• B. Auditing external vendors
• C. Establishing accuracy of facts stated on a voucher and in the supporting documents and records.
• D. Preparing annual budgets

Answer: (C)

A Certifying Officer must ensure the data on a payment voucher is accurate and fully supported by the underlying records. When a payment request is submitted, the CO reviews invoices, receipts, timesheets, and other documentation to confirm that the claimed amounts, dates, vendor, project or grant, and the allowable purpose align with what the records show. This certification provides formal assurance that the expenditures are proper, allowable, and in compliance with applicable laws, regulations, and the terms of the award, and that there is adequate documentation for audit and accountability. Because of this responsibility, the CO should not approve payments without the required supporting material, and their duties do not include auditing external vendors or preparing annual budgets, which are handled by other roles in the organization.