MS 758: Authorized Certifying Officer

Date: 2/14/84 v.2
Office: M/FM/A
Supersedes: MS 740, 9/12/77


1.0	Purpose
2.0	Authority
3.0	Policy
	3.1	Delegation of Authority to Designate Authorized Certifying Officer
4.0	Procedures for Designation/Redesignation
	4.1	Recommendations for Designation of Authorized Certifying Officers
	4.2	Signature Card for Certifying Officers
	4.3	Limits
	4.4	Effective Date of Designation
5.0	Responsibilities of Authorized Certifying Officer
	5.1	Liabilities
		5.1.1	Enforcement
		5.1.2	Period of Liability
	5.2	Separation of Duties
6.0	Certification
7.0	Claims for Settlement by General Accounting Office
	7.1	Advance Decision Requests
		7.1.1	Preparation of Advance Decision
		7.1.2	Submission of Advance Decision Requests
		7.1.3	Comptroller General Decision
8.0	Post Audits and Exceptions
	8.1	Responses to Exception
	8.2	Uncleared Exceptions
9.0	Relief of Certifying Officers
	9.1	Relief for Amounts Less Than $500
		9.1.1	Records
	9.2	Relief for Amounts in Excess of $500
		9.2.1	Records
	9.3	Transportation Services
10.0	Transfer of Certifying Officer
11.0	Revocation of Authorization to Certify
12.0	Official File of Authorized Certifying Officers
13.0	Authorized Certifying Officers of the Department of State
14.0	Effective Date

Attachments

IN PROGRESS OF OBTAINING

Attachment A

SF 210, "Signature/Designation Card"

1.0 Purpose

This Manual Section Provides information and instructions concerning the functions and legal responsibilities of an Authorized Certifying Officer (ACO). Also included are procedures to be followed when requesting a change in, or termination of, an Authorized Certifying Officer.

2.0 Authority

The following rules and regulations govern the functions and legal responsibilities of the Authorized Certifying Officer:

31 U.S.C., 3325, 3521, 3528, 3529;
Treasury Financial Manual; and
GAO Manual for the Guidance of Federal Agencies.

3.0 Policy

Only U.S. citizen direct hire employees shall be designated Authorized Certifying Officers. When requesting the designation of an employee as an Authorized Certifying Officer, the principal officer at the Peace Corps location must take due care to select a person who has or is willing to acquire a comprehensive knowledge of statutory requirements concerning payments, entitlements, and applicable regulations.

Each location shall designate only as many Authorized Certifying Officers as needed to ensure that funds are disbursed on time.

Where certification of disbursement vouchers and/or schedules is performed by a separate fiscal servicing facility or by another Agency (e.g., the Department of State) no Authorized Certifying Officer shall be designated at that Peace Corps location except with the written approval of the Director of Financial Management (M/FM). Peace Corps designated Authorized Certifying Officers at field locations may only certify disbursements for locations authorized in their designation. Headquarters Authorized Certifying Officers may certify any disbursements for Peace Corps except where an individual' s designation is restricted to a certain type(s) of certification, e.g., payroll.

3.1 Delegation of Authority to Designate Authorized Certifying Officer

In accordance with the Treasury Financial Manual, 4-2040.30 C, the delegation of authority to designate certifying officers and the redelegation of such authority must be accompanied by a certified copy of the delegation, and each related redelegation shall be transmitted to the Chief Disbursing Officer. Such documents shall include or be supported by references to the law or other authority pursuant to which the delegation or redelegation was made.

4.0 Procedures for Designation/redesignation

4.1 Recommendations for Designation of Authorized Certifying Officers

Recommendations for designation of ACOs shall be submitted by Principal off icers of Peace Corps locations where certifying duties have been determined to be necessary. The recommendations shall be made in memorandum form accompanied by five (5) completed signature cards (SF 210, Attachment A), and addressed to the Director, Accounting Division (M/FM/A), Peace Corps, 806 Connecticut Avenue, N.W., Room P-202, Washington, D.C. 20526. Photocopies of SF 210 may not be used.

4.2 Signature Card for Certifying Officers

The signature card, SF 210, (Attachment A) is used as a simultaneous designation and certification of signature by deletion of the words "(in writing)" from the line below the typed full name of the Certifying Officer. Each designation shall be completed in five (5) copies and authenticated by the signature and title of the Chief, Fiscal Services Branch, Accounting Division, M/FM/A, and the date. Fiscal Services Branch retains an authenticated SF 210, with four copies being sent to the Disbursing Office along with a cover memo. A copy of this memo is sent to the office originating the request.

The Designated Certifying Officer shall sign in the space provided. First and middle names may be abbreviated, but the surname (family name) must be spelled out. Special care should be taken to ensure that the individual uses this same form of signature when certifying vouchers because the disbursing office verifies the signature by accompanying the SF 210 with disbursement documents (SF 1166).

Signature cards are transmitted to the Fiscal Services Branch (M/FM/A) by memorandum addressed to the attention of the Chief, Fiscal Services Branch. The memorandum shall indicate the official title of the employee nominated for designation and the commencement date (or termination date in the case of revocation). In those cases where the purpose of the designation is to replace a previously designated ACO, the name of the individual being replaced will be furnished in the communication requesting the replacement. Separate SF 210 cards must be submitted for the outgoing and incoming ACO's.

4.3 Limits

Normally, no more than two ACOs may be designated for each Peace Corps field location. If this restriction imposes an administrative hardship on the location, the principal officer may submit a justification for the designation of additional ACOs to the Chief, Fiscal Services Branch. This restriction does not apply to Peace Corps/Washington operations.

4.4 Effective Date of Designation

Authority to act as an ACO is effective on the date of authentication shown on the signature card (SF 210, Attachment A) or upon receipt of the completed signature card by the Disbursing Officer; therefore, no voucher shall be certified by a designated ACO prior to confirmation of the designation by the Fiscal Services Branch, Peace Corps/Washington.

5.0 Responsibilities of Authorized Certifying Officer

An authorized certifying officer is responsible for the accuracy and legality of payments made from Peace Corps funds that he or she approves. As such, an ACO is responsible for the following:

Any errors in certified payments;
Making sure that the facts presented in certified documents for payment are complete and accurate;
Illegal, improper, or incorrect payments made because of false, inaccurate, or misleading certifications;
Any payments made that are prohibited by law and that do not represent legal obligations under the appropriations or funds involved.

In order to ensure proPer verification of documents, avoid liability (see paragraph 4.1.) or qualify for relief (see paragraph 9.) ACOs should do the following:

Properly supervise subordinates by establishing a system of procedures and controls which minimize opportunities for incorrect or improper payments and ensure that the system is being followed;
Request an advance decision from the Comptroller General when there are doubts about the legality of payments (see paragraph 7.1.);
Be alert to the possibility of vouchers or voucher-schedules and supporting documents being processed a second time;
Make use of evidence that is available (e.g., fund availability certifications, and other documentation) which would indicate that procedural safeguards regarding payment have been observed;
Return payment vouchers that are inadequately documented to the appropriate administrative officials for the proper approvals and supporting documents;
Refrain from authorizing payments unless funds are available to cover the payments; and
Never sign blank voucher forms.

5.1 Liabilities

The ACO is accountable for and required to rePay to the United States the amount of any illegal, improper, or incorrect payment resulting from any false, inaccurate or misleading certificate made by him or her as well as for any payment prohibited by law or one which does not represent a legal obligation under the appropriation or fund involved.

5.1.1 Enforcement

The liability of the ACO shall be enforced in the same manner and to the same extent as provided by law with respect to disbursing and other accountable officers, i.e., improper, illegal, or incorrect payments made on the basis of a false, inaccurate, or misleading certification may be collected from the ACO or withheld from monies otherwise due the ACO to restore the funds to the Government.

An ACO is not required to restore funds if certification was based on official records; due diligence was exercised in performing duties; and he or she had no personal knowledge of any illegal, improper, or incorrect payments and could not be expected to uncover them in reasonable performance of legal duties.

5.1.2 Period of Liability

The accounts of the ACO shall be settled by the 'General Accounting Office within a period of (not to exceed) three years from the date of the receipt of the account by the General Accounting Office. The three year period generally starts upon receipt of the documents in the GAO headquarters office.

5.2 Separation of Duties

For internal control and to avoid conflict in responsibilities, the function of certifying shall be maintained separately from other responsibilities. No employee performing duties as a cashier, contracting officer, receiving officer, or employee authorized to approve disbursements may act concurrently as an ACO. In addition, an ACO may not certify his or her own claim against the Government except in the case of voucher/schedules for payrolls in which the ACO is included along with other employees.

6.0 Certification

Before certification, the ACO should conduct an examination of source documents to determine to the best of his or her ability that the transaction:

Has been processed through all the designated responsible and authorizing officials;
Is properly documented;
Is computed correctly according to source documents; and
Is not improper, unreasonable, or fraudulent according to the information that is available.

Certification is accomplished by the ACO's signature as shown on the signature card, SF 210, Attachment A, with the ACO's name and title, "Authorized Certifying Officer", and the date of certification typed below the signature.

When submitting individual vouchers for payment, a "Voucher and Schedules of Payments" (SF 1166) may be used. This "Voucher and Schedule for Payment" must be certified by an ACO, but it is not required that the ACO certify the individual supporting vouchers from which the SF 1166 is prepared.

7.0 Claims for Settlement by General Accounting Office

The following claims for settlement of more than $25 must be referred to the GAO Comptroller General of the United States:

Claims which are required by statute, regulation, or by decision of the Comptroller General to be settled in the General Accounting Office before payment is made.
Claims which appear to be barred by an applicable statute of limitation at the time of receipt of such claim, or if the statutory period of limitation will soon expire. Claims in this category will not be considered unless actually received by the General Accounting Office within six years after the date the claim accrued.
Claims presented for payment in which the Authorized Certifying Officer (ACO) is unable to decide positively that the claim is or is not payable. In such a case, the ACO must request an advance decision from the Comptroller General before certification.

7.1 Advance Decision Requests

Prior to submitting a voucher to the Comptroller General for an advance decision, the ACO shall make every effort to obtain additional information on the issue, i.e., consult with the Office of the General Counsel, the Chief, Fiscal Services Branch (M/FM/A) and/or other appropriate Peace Corps staff offices. If the question still cannot be resolved, the ACO may prepare a request for an advance decision from the Comptroller General.

NOTE: The Comptroller General has ruled that reliance on advice of others, such as the Agency's General Counsel, if faulty, does not relieve the ACO of accountability; only the Comptroller General may relieve the ACO of accountability.

Requests for an advance decision must be documented. Hypothetical questions will not be considered.

NOTE: When the claim in question is $25 or less, request shall be submitted to the Director, Accounting Division, Peace Corps (M/FM/A) rather than to the Comptroller General.

7.1.1 Preparation of Advance Decision

Requests The ACO should use the following format in requesting an advance decision from the Comptroller General:

State in the first paragraph that the request is made under the authority contained in 31 USC 3529;
Give a clear and concise presentation of the question at issue, including doubts of the validity of the proposed payment, without expressing any personal views; and
State that the individual making the request for a decision is a Peace Corps ACO of Peace Corps and that the voucher submitted has been presented for certification.

The requesting ACO must sign the request, otherwise the comptroller General is not required or authorized to render a decision on the question.

Attach to the request the original approved voucher, certified by the ACO and extended to show the proposed amount payable. Include any supporting materials, e.g., the original contract or other authorizing and paying documents upon which the question is based. When the original documents are not available, the request for a decision must be supported by certified copies of documents.

7.1.2 Submission of Advance Decision Requests

Each request to the Comptroller General for an advance decision shall be submitted to the Director, Office of Financial Management, 806 Connecticut Ave., N.W., Room M-401, Washington, D.C. 20526, by a seParate transmittal letter. The original of the voucher and supporting papers shall be attached. The Director, Financial Management shall review the request before submission to the Comptroller General to ensure that all required documentation is attached.

7.1.3 Comptroller General Decision

If the Comptroller General decides that certification and payment is proper, the original voucher is returned directly to the Authorized Certifying Officer (ACO) for processing. On each voucher approved by the Comptroller General for payment, the ACO attaches a copy of the advance decision to the paid voucher.

If the voucher is not approved for payment, the ACO is notified directly and the original voucher, together with supporting documents, is retained by the General Accounting Office.

8.0 Post Audits and Exceptions

The accounts of the ACO are subject to Post audit by the General Accounting Office and to review by the Peace Corps Office of Compliance (M/C). If an invalid payment (i.e., invalid certification of payment by the Authorized Certifying Officer) is discovered, then an exception (i.e., investigation of invalid payment) may be taken involving the liability of the Authorized Certifying Officer. In the case of a GAO Post audit, the exception may be by informal inquiry in memorandum or letter form, or it may be a formal exception taken by GAO on Standard Form No. 1100 -- Revised, Notice of Exception and Reply to Exception, in the case of review by the Office of Compliance.

8.1 Responses to Exception

Although it is primarily the responsibility of the ACO to furnish satisfactory replies to exceptions taken by GAO, in some instances it is possible for other Peace Corps offices to obtain the information necessary to clear exceptions. In this case, the explanation and/or documentation is furnished to GAO by the Fiscal Services Branch (M/FM), Peace Corps/Washington and no action will be required of the Authorized Certifying Officer. A copy of the exception and reply is furnished to the ACO by the Fiscal Services Branch, Peace Corps/Washington for information and for guidance in certifying subsequent payments under similar circumstances.

In other instances, it is necessary to refer the exception(s) directly to the ACO. The ACO prepares an appropriate reply as soon as possible, but no later than five working days prior to the due date specified in the exception letter. The original reply, signed by the ACO, is forwarded with two copies and any required or supporting documentation to the Chief, Fiscal Services Branch, for appropriate administrative review and for forwarding to the Comptroller General of the United States to meet the specified due date.

8.2 Uncleared Exceptions

In the event an audit exception cannot be cleared by explanation or additional documentation (e. g., erroneous payments resulting from errors in computation, payment in excess of contract price, payment for items which are not allowable under Government regulations) a refund must be obtained from the payee. If this is not possible, the erroneous payment must be offset from other amounts due the payee. In this case, the reply to the audit exception shall, when possible, refer to the copies of the documents showing recovery and disposition of the funds, including reference to the Disbursing Office voucher number, schedule number, date, etc. (see MS 777, "Billings and Procedures".)

9.0 Relief of Certifying Officers

An ACO may request "relief" (i.e., be excused from paying an amount certified as proper) if such certification was made in good faith, and if collection efforts have been made to recover the improper payment. The following rules apply to specific requests for relief.

9.1 Relief for Amounts Less Than $500

Requests for relief for amounts less than $500 should be submitted to the Chief, Fiscal Services Branch, Peace Corps/Washington. Requests should include complete background information and statement of facts.

A review will be made to ensure that the request includes required supporting documentation. The request will then be forwarded to the Director of Peace CorPs for a decision.

If relief is granted, the file will be returned to Fiscal Services Branch and a copy of the memo granting relief will be sent to the Authorized Certifying Officer.

In those cases where relief is denied, the file will be returned to Fiscal Services Branch and a bill for collection will be issued to the ACO. The billing will include a copy of the Director's memo which denied relief for the claim.

9.1.1 Records

For each claim for relief action, the Fiscal Services Branch shall maintain separate files containing the following information:

A detailed statement of facts, including the type of irregularity, date, amount, and names of individuals involved.
A citation to pertinent supporting documents, such as pay records, contracts, and vouchers.
A description of how the irregularity occurred and how it affected the accountable officer's account.
Significant information on procedural deficiencies, if known, and the corrective action to be taken.
Investigation of any efforts to recoup losses.
Information as to the recoupment effected or contemplated from the individual.
A statement of the basis of resolution if recovery is not made.

9.2 Relief for Amounts in Excess of $500

Only at the discretion of the Comptroller General may an ACO be relieved of a liability in excess of $500. Any request for relief is submitted by the ACO to the Chief, Fiscal Services Branch along with complete background documentation and a statement of facts. After a review to ensure all documentation is included, the request is sent with a recommendation to the Comptroller General.

In determining whether or not to grant relief, the Comptroller General reviews documentation in order to ascertain the following:

That the certification was based on official records and that the Authorized Certifying Officer did not know, and by reasonable diligence and inquiry could not have ascertained, the actual facts;
That the obligation was incurred in good faith, that the payment was not contrary to any statutory provision specifically prohibiting payments of the character involved, and that the United States has received value for such payment; and
That collection efforts have been made to recover the illegal, incorrect or improper payment from the payee. Collection efforts must be in compliance with the Federal Claims and Collection Act of 1966 (see MS 777, "Billing and Collection Procedures").

The granting of relief to the ACO does not affect the liability, or authorize the relief of, any payee, beneficiary, or recipient of any illegal, improper, or incorrect payment. In such cases, collection action is to be diligently and aggressively pursued until the debt is liquidated (see PCMS 777, "Billing and collection Procedures"). When relief is denied to the ACO, the debt, report, and file are retained by GAO for forwarding to their Claims Division for further collection action against the payee.

9.2.1 Records

For each claim for relief action, the Fiscal Services Branch will maintain separate files containing the information outlined in paragraph 9.1.1.

9.3 Transportation Services

The Comptroller General relieves the ACO of liability for an overpayment for transPortation services made to any common carrier covered by Section 66 of Title 49 USC whenever he or she finds that the overpayment occurred solely because the administrative examination made prior to payment of the transportation bill did not include a verification of transportation rates or freight classifications.

The ACO is not held liable for overpayments made for transportation furnished on Government bills of lading or transportation requests when the overpayments are due to the use of improper transportation rates, classifications, or the failure to deduct the proper amount under equalization and other agreements.

10.0 Transfer of Certifying Officer

An amendment of a designation may occur when an ACO is transferred (relocated) to another Agency duty station where he or she continue to certify disbursements. In those cases where a certifying officer in active status arrives at a new duty station by transfer, the princiPal officer of the receiving office immediately notifies the Chief, Fiscal Services Branch, whether or not the employee will serve as an Authorized Certifying Officer at that location. If so, the principal officer advises the date the employee will commence certifying vouchers, furnishes the name of the individual whom the transferred employee will replace, or justifies the need for increasing the number of ACO where no existing ACO's authorization is to be reviewed.

11.0 Revocation of Authorization to Certify

Authorizations for an ACO to certify remain effective until all applicable disbursing offices have been notified to terminate the authorization. Therefore, whenever the designation of an ACO is amended, revoked, or his or her services are terminated, the principal officer of the Peace Corps location shall notify the Chief, Fiscal Services Branch. The Chief, Fiscal Services Branch will notify the necessary Disbursing Officer in writing giving the effective date of the termination, amendment, or revocation.

When it is necessary to revoke an ACO designation for any disciplinary or precautionary reason, the princiPal officer shall notify the Chief, Fiscal Services Branch immediately, giving the effective date of such revocation and the reason for the revocation. In this way, proper administrative action may be initiated if fraud, forgery, or other illegal activity has occurred.

12.0 Official File of Authorized Certifying Officers

The official file of Peace Corps Authorized Certifying Officers is maintained by the Fiscal Services Branch (M/FM/A) Peace Corps/Washington.

At the end of each fiscal year, the Fiscal Services Branch prepares a report for the Disbursing Offices of the Department of Treasury providing a listing of the ACOs for Peace Corps.

13.0 Authorized Certifying Officers of the Department of State

At most overseas Posts the Peace Corps uses fiscal support services of the Department of State under a Foreign Affairs Administrative Support (FAAS) agreement. At Posts where Department of State services are utilized, ACOs whose names appear on the Department of State official list of ACOs are authorized to certify any Peace Corps vouchers.

14.0 Effective Date

This Manual Section takes effect on the date of issuance.